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The Endogenous Construction of Accounting Discourses in a Trade Union

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  • Fabrizio Panozzo
  • Luca Zan

Abstract

The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a notion of economic determinism which, explicitly or implicitly, promotes the “ideal” identity between market and society. In contrast to such a view, an institutional and organizational embedded understanding of accounting is suggested as a more fruitful way of appreciating the nature and scope of economic discourses as they develop within a nonprofit organization. The analysis focuses on the ways in which economic functioning is interpreted and accountability developed within an organization that rejects stereotyped views of managerialism and conventional notions of economic rationality. The presence of endogenous fabrications of economic accounts is what eventually allows us to problematize the way in which the economic framework is all too easily seen to enter non-business environments as a colonizing force. Copyright Kluwer Academic Publishers 1999

Suggested Citation

  • Fabrizio Panozzo & Luca Zan, 1999. "The Endogenous Construction of Accounting Discourses in a Trade Union," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 3(1), pages 49-79, March.
    • Handle: RePEc:kap:jmgtgv:v:3:y:1999:i:1:p:49-79
    DOI: 10.1023/A:1009913520457
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    References listed on IDEAS

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    1. Ogden, Stuart & Bougen, Philip, 1985. "A radical perspective on the disclosure of accounting information to trade unions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 211-224, April.
    2. Cooper,David & Hopper,Trevor, 2010. "Debating Coal Closures," Cambridge Books, Cambridge University Press, number 9780521125970, January.
    3. Mitchell, A. & Sikka, P. & Willmott, H., 1998. "Sweeping it under the carpet: The role of accountancy firms in moneylaundering," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 589-607.
    4. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    5. Owen, David L. & Lloyd, Anthony J., 1985. "The use of financial information by trade union negotiators in plant level collective bargaining," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 329-350, July.
    6. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
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    Cited by:

    1. Rémi Bourguignon & Karel Yon, 2018. "The Political Effects of Accounting Normalization on Trade Unions: An Analysis of Financial Transparency Reform in France," British Journal of Industrial Relations, London School of Economics, vol. 56(2), pages 418-441, June.

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