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Accounterability ou l'accountability par la bande

  • Vassili Joannides

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Stéphane Jaumier

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

Registered author(s):

    This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or transfigure it. This paper considers three intrinsic limits of accountability: as strong ideological grounding in neoclassical microeconomics; the disputability of any legitimacy to demand accounts on behalf of a Higher-Stakeholder; and the impossibility of giving an account and of recording everything. Se show that accounterability only exists because accountability has intrinsic limits which accounterability responds to and alters. Both are heavily intertwined and forms of resistance merely serve as moments for reflection and reflexivity.

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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00645359.

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    Date of creation: 10 May 2011
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    Handle: RePEc:hal:gemptp:hal-00645359
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00645359
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    1. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    2. John Francis McKernan & Katarzyna Kosmala, 2007. "Doing the truth: religion – deconstruction – justice, and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 729-764, August.
    3. Jonsson, Sten & Macintosh, Norman B., 1997. "CATS, RATS, AND EARS: Making the case for ethnographic accounting research," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 367-386.
    4. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    5. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 446-471, April.
    6. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    7. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
    8. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    9. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    10. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, April.
    11. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    12. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
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