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Accounting and the Hope of Action

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  • Bino Catasús
  • Paolo Ferri
  • Sofi von Laskowski

Abstract

The paper discusses the role of hope in the construction of an accounting technology to realize a program, by looking at a process of choosing non-financial indicators in an effort to achieve healthier workplaces. By exploring the literature dealing with the concept of hope and by drawing on the debate on the relationship between accounting and action, we highlight the features of three hope-related concepts (hopelessness, naïve hope, and reflective hope). We also highlight how these concepts relate to different areas of uncertainty (validity, accuracy, and relevance) in the development of accounting technologies. Evidence collected through particiapant observation of a team involved in the construction of indicators offers empirical material to investigate the interplay between hopelessness, naïve hope, and reflective hope in relation to uncertainties concerning the link between accounting and action. Beyond analyzing how team members move from a naïve to a reflective hope in making the accounting--action link, the paper shows that among practitioners it is accepted that unintended consequences constitute the rule rather than the exception in the accounting--action link.

Suggested Citation

  • Bino Catasús & Paolo Ferri & Sofi von Laskowski, 2016. "Accounting and the Hope of Action," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 403-419, June.
    • Handle: RePEc:taf:euract:v:25:y:2016:i:2:p:403-419
    DOI: 10.1080/09638180.2016.1147369
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    Cited by:

    1. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    2. Monica Bruzzone & Renata Paola Dameri & Paola Demartini, 2021. "Resilience Reporting for Sustainable Development in Cities," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    3. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    4. Gilbert, Christine, 2021. "Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).

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