Inscribing the organization: Representations in dispute between accounting and production

Critical Perspectives on Accounting

Volumn 18, Issue 8, 2007, Pages 952-974

  Lowe, Alan ^a,b   Koh, Bryan ^b  

^a ASTON UNIVERSITY   (United Kingdom)

^b UNIVERSITY OF WAIKATO   (New Zealand)

Author keywords

Actor networks; Case research; Inscription; Production; Representation; Standard costing

Indexed keywords

EID: 35349017355     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2006.05.001     Document Type: Article

References (47)

1. Ahrens T. Talking accounting: an ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22 (1997) 617-637
2. Ahrens T., and Dent J. Accounting and organizations: realizing the richness of field research. Journal of Management Accounting Research 10 1-39 (1998)
3. Armstrong P. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12 (1987) 415-436
4. Armstrong P. Variance reporting and the delegation of blame: a case study. Accounting, Auditing & Accountability Journal 2 2 (1989) 29-46
5. Bloomfield B.P. The role of information systems in the UK National Health Service: action at a distance and the fetish of calculation. Social Studies of Science (1991) 701-734
6. Bloomfield B.P. Power, machines and social relations: delegating to information technology in the National Health Service. Organization (1995) 489-518
7. Bloomfield B.P., Coombs R., Cooper D.J., and Rea D. Machines and manoeuvres: responsibility accounting and the construction of hospital information systems. Accounting, Management and Information Technologies 2 4 (1992) 197-219
8. Bloomfield B.P., and Vurdubakis T. Paper traces: inscribing organisations and information technology. In: Bloomfield B.P. (Ed). Information technology and organisations; strategies, networks and integration (1997), Oxford University Press
9. Bloomfield B.P., and Vurdubakis T. Visions of organisation and organisations of vision: the representational practices of information systems development. Accounting, Organizations and Society (1997) 639-668
10. Briers M., and Chua W.F. The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing. Accounting, Organizations and Society 26 3 (2001) 237-269
11. Callon M. Some elements of a sociology of translation: domestication of the scallops and the fishermen of St Brieuc Bay. In: Law J. (Ed). Power, action and belief: a new sociology of knowledge? (1986), Routledge and Kegan Paul, London 196-233
12. Cooper R. Formal organization and representation: remote control, displacement and abbreviation. In: Reed M., and Hughes M. (Eds). Rethinking organizations new directions in organizational theory and analysis (1992), Sage, London
13. Ezzamel M. Organizational change and accounting: understanding the budgeting system in its organizational context. Organization Studies 15 2 (1994) 213-240
14. Gherardi S. Practice-based theorizing on learning and knowing in organizations. Organization 7 2 (2000) 211-223
15. Gherardi S., and Nicolini D. To transfer is to transform: the circulation of safety knowledge. Organization 7 2 (2000) 329-349
16. Hughes E. The sociological eye (1971), Aldine, Chicago
17. Joerges B., and Czarniawska B. The question of technology, or how organizations inscribe the world. Organization Studies 19 3 (1998) 363-378
18. Knorr Cetina K.D. The manufacture of knowledge: an essay on the constructivist and contextual nature of science (1981), Pergamon, Oxford
19. Knorr Cetina K.D. Sociality with objects: social relations in postsocial knowledge societies. Theory, Culture & Society 14 4 (1997) 1-30
20. Knorr Cetina K.D. Epistemic cultures (1999), Harvard University Press, Cambridge, MA
21. Knorr Cetina K.D., and Bruegger U. 'Traders' engagement with markets: a postsocial relationship. Relationship, Theory, Culture and Society 19 5/6 (2002) 161-185
22. Latour B. Science in action: how to follow scientists and engineers through society (1987), Harvard University Press, Cambridge, MA
23. Latour B. We have never been modern (1993), Harvester Wheatsheaf, Hemel Hempstead
24. Latour B. On technical mediation-philosophy, sociology, genealogy. Common Knowledge 3 2 (1994) 29-64
25. Latour B. Aramis: or the love of technology (1996), Harvester Wheatsheaf, Brighton
26. Latour B. On recalling ANT. In: Law J., and Hassard J. (Eds). Actor network theory and after (1999), Blackwell, Oxford 15-25
27. Latour B., and Woolgar S. Laboratory life: the construction of scientific facts. 2nd ed. (1986), Princeton University Press, Princeton, NJ
28. Law J. Notes on the theory of the actor-network: ordering, strategy, and heterogeneity. Systems Practice 5 4 (1992) 379-393
29. Law J. Organizing accountabilities: ontology and the mode of accounting. In: Munroe R., and Mouritsen J. (Eds). Accountability: power, ethos and the technologies of managing (1996), International Thompson Business Press, London
30. Law J. Traduction/Trahison: notes on ANT. Internet Document (Centre for Social Theory and Technology (CSTT)) Keele University, 1997 [cited 1999]. Available from http://www.keele.ac.uk/depts/stt/staff/jl/pubs-JL2.htm.
31. Law J. After ANT: complexity, naming and topology. In: Law J., and Hassard J.S. (Eds). Actor network theory: and after (1999), Blackwell, Oxford 1-14
32. Lee N., and Hassard J.S. Organization unbound: actor-network theory, research strategy and institutional flexibility. Organization 6 3 (1999) 391-404
33. Llewellyn S. Managing the boundary: how accounting is implicated in maintaining the organization. Accounting, Auditing and Accountability Journal 7 4 (1994) 4-23
34. Llewellyn S. Boundary work: costing and caring in the UK social services. Accounting, Organizations and Society 23 1 (1998) 23-48
35. Lowe A. The role of accounting in the processes of health reform: providing a "black box" in the costing of blood products. Management Accounting Research 8 4 (1997) 439-458
36. Lowe A. After ANT: an illustrative discussion of the implications for qualitative accounting case research. Accounting, Auditing and Accountability Journal 14 3 (2001) 327-351
37. Lowe A. Action at a distance: accounting inscriptions and the reporting of episodes of clinical care. Accounting Forum 25 1 (2001) 1-25
38. Miller P., and O'Leary T. Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance, accounting. Organizations and Society 18 2/3 (1993) 187-206
39. Mouritsen J. The flexible firm: strategies for a sub-contractors management control, analysis and open book accounting. Accounting, Organizations and Society 24 1 (1999) 31-55
40. Preston A. Interactions and arrangements in the process of informing. Accounting, Organizations and Society 11 6 (1986) 521-540
41. Robson K. On the arenas of accounting change: the process of translation. Accounting, Organizations and Society 16 6 (1991) 547-570
42. Robson K. Accounting numbers as "inscription"; action at a distance and the development of accounting. Accounting, Organizations and Society 17 6 (1992) 685-708
43. Robson K. Inflation accounting and action at a distance: the Sandilands espisode. Accounting, Organizations and Society 19 1 (1994) 45-82
44. Sorge A. An essay on technical change: its dimensions and social and strategic context. Organization Studies 10 1 (1989) 23-44
45. Star S.L. Working together: symbolic interactionism, activity theory, and information systems. In: Engeström Y., and Middleton D. (Eds). Cognition and communication at work (1996), Cambridge University Press, Cambridge 296-318
46. Starobinski J. The inside and the outside. Quarterly Journal of Economics 69 (1975) 99-118
47. Zuboff S. In the age of the smart machine: the future of work and power (1988), Basic Books, New York