Accounting practices as situated knowing: Dilemmas and dynamics in institutional categorization

Discourse Studies

Volumn 5, Issue 4, 2003, Pages 495-516

  Mäkitalo, Åsa ^a  

^a UNIVERSITY OF GOTHENBURG   (Sweden)

Author keywords

accounting practices; categorization; institutional context; situated knowing; traditions of argumentation

Indexed keywords

EID: 29144482263     PISSN: 14614456     EISSN: None     Source Type: Journal    
DOI: 10.1177/14614456030054003     Document Type: Article

References (49)

1. Adelsw‰rd, V. and S‰lj, R. (1994) ‘Becoming a Conscientious Objector: The Use of Arms and Institutional Accounting Practices’, in W. De Graaf and R. Maier (eds) Sociogenesis Reexamined. New York: Springer-Verlag.
2. Agar, M. (1985) ‘Institutional Discourse’, Text 5: 147–168.
3. Antaki, C. (1994) Explaining and Arguing: The Social Organization of Accounts. London: Sage.
4. Atkinson, J.M. and Drew, P. (1979) Order in Court: The Organization of Verbal Interaction in Judicial Settings. London: Macmillan.
5. Bakhtin, M.M. (1981) The Dialogic Imagination: Four Essays by M.M. Bakhtin, trans. C. Emerson and M. Holquist. Austin: University of Texas Press.
6. Bakhtin, M.M., Holquist, M. and Emerson, C. (1986) Speech Genres and Other Late Essays. Austin: University of Texas Press.
7. Bergmann, J. and Linell, P. (1998) ‘Morality in Discourse’, Research on Language and Social Interaction 31: 279–473.
8. Billig, M. (1985) ‘Prejudice, Categorization and Particularization: From a Perceptual to a Rhetorical Approach’, European Journal ofSocial Psychology 15: 79–103.
9. Billig, M. (1996) Arguing and Thinking: A Rhetorical View of Social Psychology, 2nd edn. Cambridge: Cambridge University Press.
10. Bowker, G. and Star, S.L. (2000) Sorting Things Out: Classification and its Consequences. Cambridge, MA: MIT Press.
11. Buttny, R. (1993) Social Accountability in Communication. London: Sage.
12. Clayman, S.E. (1992) ‘Footing in the Achievement of Neutrality: The Case of News-Interview Discourse’, in P. Drew and J. Heritage (eds)Talk at Work: Interaction in Institutional Settings. Cambridge: Cambridge University Press.
13. Edelman, M. (1977) Political Language: Words that Succeed and Policies that Fail. New York: Academic Press.
14. Edwards, D. (1991) ‘Categories are for Talking: On the Cognitive and Discursive Basis of Categorization’, Theory and Psychology 1: 515–542.
15. Edwards, D. (1997) Discourse and Cognition. London: Sage.
16. Garfinkel, H. (1967) Studies in Ethnomethodology. Englewood Cliffs, NJ: Prentice-Hall.
17. Garraty, J.A. (1979) Unemployment in History: Economic Thought and Public Policy. New York: Harper Colophon Books.
18. Goffman, E. (1952) ‘On Cooling the Mark Out: Some Aspects of Adaption to Failure’,Psychiatry 15: 451–463.
19. Goffman, E. (1971) Relations in Public: Microstudies of the Public Order. New York: Harper and Row.
20. Goffman, E. (1981) Forms of Talk. Oxford: Blackwell.
21. Goodman, N. (1978) Ways of Worldmaking. Indianapolis, IN: Hackett.
22. Hacking, I. (1999) The Social Construction of What? Cambridge, MA: Harvard University Press.
23. Hester, S. and Eglin, P. (1997) Culture in Action: Studies in Membership Categorization Analysis. Lanham, MD: International Institute for Ethnomethodology and University Press of America.
24. Linell, P. (1998) Approaching Dialogue: Talk, Interaction and Contexts in Dialogical Perspectives. Amsterdam: John Benjamins.
25. Linell, P. and Fredin, E. (1995) ‘Negotiating Terms in Social Welfare Office Talk’, in A. Firth (ed.) The Discourse of Negotiation. Oxford: Pergamon Press.
26. M‰kitalo, Å. and S‰lj, R. (2002a) ‘Invisible People: Institutional Reasoning and Reflexivity in the Production of Services and “Social Facts” in Public Employment Agencies’, Mind, Culture, and Activity 9: 160–178.
27. M‰kitalo, Å. and S‰lj, R. (2002b) ‘Talk in Institutional Context and Institutional Context in Talk: Categories as Situated Practices’, Text 22: 57–82.
28. Mehan, H. (1991) ‘The School's Work of Sorting Students’, in D. Boden and D.H. Zimmerman (eds) Talk and Social Structure. Oxford: Polity Press.
29. Mehan, H. (1997) ‘The Discourse of the Illegal Immigration Debate:A Case Study in the Politics of Representation’, Discourse and Society 8: 249–270.
30. Middleton, D. and Edwards, D. (1990) Collective Remembering. London: Sage.
31. Mills, C.W. (1940) ‘Situated Actions and Vocabularies of Motive’, American Sociological Review 5: 904–913.
32. Ohlsson, R. and Olofsson, J. (1998) Arbetslshetens dilemma(The Dilemma of Unemployment). Stockholm: SNS Frlag.
33. Olofsson, J. (1991) Rationaliseringsideologi, arbetsmarknadspolitik och utbildning: Rehn-Meidnermodellen i ny belysning(Rationalization Ideology, Labour Market Policy and Education: The Rehn-Meidner Model in a New Light). Lund: University Department of Economic History.
34. Potter, J. (1996) Representing Reality: Discourse, Rhetoric and Social Construction. London: Sage.
35. Prottas, J.M. (1979) People-Processing: The Street-Level Bureaucrat in Public Service Bureaucracies. Lexington, MA: Lexington Books.
36. Rommetveit, R. (1974) On Message Structure. London: Wiley.
37. Sacks, H. (1992) Lectures on Conversation, Vol. 1, ed. G. Jefferson. Oxford: Blackwell.
38. Sarangi, S. and Slembrouck, S. (1996) Language, Bureaucracy and Social Control. London: Longman.
39. Schegloff, E. (1996) ‘Goffman and the Analysis of Conversation’, in P. Drew and A. Wootton (eds) Erving Goffman: Exploring the Interaction Order. Cambridge: Polity Press.
40. Scott, M. and Lyman, S. (1968) ‘Accounts’, American Sociological Review 33: 46–62.
41. Semin, G.R. and Manstead, A.S.R. (1983) The Accountability of Conduct: A Social Psychological Analysis. London: Academic Press.
42. Shotter, J. (1984) Social Accountability and Selfhood. Oxford: Blackwell.
43. Shotter, J. (1993) Conversational Realities: The Construction of Lifethrough Language. London: Sage.
44. Shotter, J. (1994) ‘“Now I Can Go On”: Wittgenstein and Communication’, available at: http://www.massey.ac.nz/~ALock/virtual/wittgoon.htm
45. Shotter, J. and Gergen, K. (1994) ‘Social Construction: Knowledge,Self, Others, and Continuing the Conversation’, Communication Yearbook 17: 3–33.
46. Volosinov, V.N. (1973) Marxism and the Philosophy of Language, trans. L. Matejka and I.R.Titunik. New York: Seminar Press.
47. Wertsch, J.V. (1998) Mind as Action. New York: Oxford University Press.
48. Wittgenstein, L. (1980) Culture and Value, trans. P. Winch. Oxford: Blackwell.
49. Wittgenstein, L. (1981) Zettel, trans. G.E.M. Anscombe. Oxford: Blackwell.