Accounting and Emotion:A Case Study of a Financial Institution
This paper examines how accounting is implicated in strategizing practices at a financial institution. We investigate micro processes of strategizing in which proclaimed abstract concepts in the formally disclosed middle range plan are given concreted shape through everyday practices at local divisions, and examine the way in which accounting plays in the strategizing processes. In order to understand the relationships between strategy and accounting, we draw on a practice theory perspective (Ahrens & Chapman, 2007; Jorgensen & Messner, 2009 cf. Schatzki, 2005), which is helpful in picturing roles of accounting in micro processes of strategizing. In particular, this paper examines emotional aspects of accounting in everyday practices that give shape to the proclaimed strategic concepts in its middle range plan. This paper contributes to the existing literature on accounting and strategy by shedding lights on the way in which emotional aspects drive micro-processes of strategising and accounting.
|Date of creation:||Mar 2010|
|Contact details of provider:|| Postal: Yoshida-Honmachi, Sakyo-ku, Kyoto 606-8501|
Web page: http://www.econ.kyoto-u.ac.jp/projectcenter/
More information through EDIRC
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.:
- Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
- Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
- Paula Jarzabkowski, 2002. "Top Teams and Strategy in a UK University," Journal of Management Studies, Wiley Blackwell, vol. 39(3), pages 355-381, 05.
- Vaivio, Juhani, 1999. "Examining "The quantified customer"," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 689-715, November.
- Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
- Mouritsen, Jan, 1999. "The flexible firm: strategies for a subcontractor's management control," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 31-55, January.
- Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 361-374, October.
- Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 107-126.
- Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
When requesting a correction, please mention this item's handle: RePEc:kue:dpaper:e-09-008. 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: (Graduate School of Economics Project Center)
If references are entirely missing, you can add them using this form.