The margins of accounting
This paper calls for attention to the margins of accounting. It argues that such a focus helps us to understand the formation and transformation of accounting, its permeability to other bodies of expertise, and how accounting has been made up out of ideas and practices drawn from elsewhere. Accounting, it is argued, is an assemblage of calculative practices and rationales that were invented in other contexts and for other purposes. To draw attention to the margins of accounting is to emphasize the fluid and mobile nature of accounting. Practices that are now regarded as central to accounting will have been at the margins previously, and practices that are at the margins today may be at the core of accounting in the future. The notion of costs for decision-making, discounting techniques for investment appraisal, and cost accounting as a way of governing the factory, provide the illustrative material.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 7 (1998)
Issue (Month): 4 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- repec:bla:joares:v:35:y:1997:i:2:p:257-271 is not listed on IDEAS
- Hopwood,Anthony G. & Miller,Peter (ed.), 1994. "Accounting as Social and Institutional Practice," Cambridge Books, Cambridge University Press, number 9780521469654, December.
- Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:7:y:1998:i:4:p:605-621. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.