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Performing business and social innovation through accounting inscriptions: An introduction

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  • Busco, Cristiano
  • Quattrone, Paolo

Abstract

This introductory essay tries to provide a space for reflecting on the implications of the move from conceiving of accounting as representations to accounting as inscriptions for a critical and interdisciplinary approach to accounting studies. It aims to offer a venue for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions such as ‘accounting’. We would like to foster a debate on how accounting practices can be re-designed to perform a proactive role in prompting managerial innovation, different forms of empowerment, development of pragmatic management solutions and the mediation of multiple organizational, social and economic interests in the tradition of those accounting studies that expose the emancipatory and enabling effects of accounting practices while maintaining a critical and intellectually solid stance.

Suggested Citation

  • Busco, Cristiano & Quattrone, Paolo, 2018. "Performing business and social innovation through accounting inscriptions: An introduction," Accounting, Organizations and Society, Elsevier, vol. 67(C), pages 15-19.
    • Handle: RePEc:eee:aosoci:v:67:y:2018:i:c:p:15-19
    DOI: 10.1016/j.aos.2018.03.002
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    Cited by:

    1. Filippo Zanin & Maria Lusiani & Carlo Bagnoli, 2020. "The swinging role of visualization in strategic planning," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1019-1054, December.
    2. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    3. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    4. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    5. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.

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