The limits of accountability

Accounting, Organizations and Society

Volumn 34, Issue 8, 2009, Pages 918-938

  Messner, Martin ^a  

^a HEC PARIS   (France)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 69249200583     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2009.07.003     Document Type: Article

References (83)

1. Adorno T.W. Problems of moral philosophy (2001), Stanford University Press, Stanford
2. Ahrens T. Styles of accountability. Accounting, Organizations and Society 21 2-3 (1996) 139-173
3. Anderson-Gough F., Grey C., and Robson K. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26 (2001) 99-122
4. Berger P., and Luckman T. The social construction of reality. A treatise in the sociology of knowledge (1967), Anchor Press, Norwell
5. Bettman J., and Weitz B. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28 (1983) 165-183
6. Boland R.J., and Schultze U. Narrating accountability: Cognition and the production of the accountable self. In: Munro R., and Mouritsen J. (Eds). Accountability. Power, ethos and the technologies of managing (1996), Thomson Business Press, London 62-81
7. Brenkert, G. G. (in press). Innovation, rule breaking and the ethics of entrepreneurship. Journal of Business Venturing.
8. Buchholz R.A., and Rosenthal S.B. Integrating ethics all the way through: The issue of moral agency reconsidered. Journal of Business Ethics 66 (2006) 233-239
9. Buckingham M., and Coffman C. First, break all the rules: What the world's greatest managers do differently (1999), Simon and Schuster, New York
10. Burchell S., Clubb C., Hopwood A.G., Hughes J., and Nahapiet J. The roles of accounting in organizations and society. Accounting, Organizations and Society 5 1 (1980) 5-27
11. Butler J. Giving an account of oneself. Diacritics 31 4 (2001) 22-40
12. Butler J. What is critique? An essay on Foucault's virtue. In: Ingram D. (Ed). The political: Readings in continental philosophy (2002), Basil Blackwell, London
13. Butler J. Precarious life. The politics of mourning and violence (2004), Verso, London
14. Butler J. Giving an account of oneself (2005), Fordham University Press, New York
15. Cäker M. Customer focus - An accountability dilemma. European Accounting Review 16 1 (2007) 143-171
16. Chua W.F. Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay. Accounting, Organizations and Society 32 (2007) 484-494
17. Cooper S.M., and Owen D.L. Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society 32 7-8 (2007) 649-667
18. Czarniawska B. Forbidden knowledge: Organization theory in times of transition. Management Learning 34 3 (2003) 353-365
19. Czarniawska B., and Mazza C. Consulting as a liminal space. Human Relations 56 3 (2003) 267-290
20. Deacon R. Theory as practice: Foucault's concept of problematization. Telos 118 (2000) 127-142
21. Derrida J. Force of law: The "mystical foundation of authority". In: Cornell D., Rosenfeld M., and Gray Carlson D. (Eds). Deconstruction and the possibility of justice (1992), Routledge, London 3-67
22. Derrida, J. (1995). The gift of death. Chicago: University of Chicago Press [D. Wills, Trans.].
23. Derrida J. A certain impossible possibility of saying the event. Critical Inquiry 33 (2007) 441-461
24. Donaldson T. Corporations and morality (1982), Prentice Hall, New York
25. Ezzamel M., Robson K., Stapleton P., and McLean C. Discourse and institutional change: 'Giving accounts' and accountability. Management Accounting Research 18 2 (2007) 150-171
26. Ezzamel M., Willmott H., and Worthington F. Manufacturing shareholder value: The role of accounting in organizational transformation. Accounting, Organizations and Society 33 (2008) 107-140
27. Flyvbjerg B. Making social science matter (2001), Cambridge University Press, Cambridge
28. Foucault, M. (1981). The order of discourse. In R. Young (Ed.), Untying the text: A post-structuralist reader (pp. 48-78). London and New York: Routlede and Kegan Paul [I. McLeod, Trans.].
29. Foucault M. Afterword: The subject and power. In: Dreyfus H., and Rabinow P. (Eds). Michel Foucault: Beyond structuralism and hermeneutics (1982), The University of Chicago Press, Chicago 208-226
30. Foucault M. On the genealogy of ethics: An overview of work in progress. In: Rabinow P. (Ed). Ethics: Subjectivity and truth (1997), Allen Lane, London 253-280
31. Foucault M. What is critique?. In: Lotringer S., and Hochroth L. (Eds). The politics of truth: Michel Foucault (1997), Semiotext(e), New York 23-82 [L. Hochroth, Trans.]
32. Foucault M. The will to knowledge. The history of sexuality: Volume one (1998), Penguin Books, London [R. Hurley, Trans.]
33. Francis J. After virtue? Accounting as a moral and discursive practice. Accounting, Auditing and Accountability Journal 3 3 (1990) 5-17
34. Frankel R.M., Johnson M.F., and Nelson K.K. The Relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 Suppl. (2002) 71-105
35. Giddens A. The constitution of society (1984), Polity Press, Cambridge
36. Gray R. The social accounting project and accounting organizations and society. Privileging engagement, imaginings, new accountings and pragmatism over critique?. Accounting, Organizations and Society 27 7 (2002) 687-708
37. Habermas J. The theory of communicative action (1987), Polity Press, Cambridge [Two volumes]
38. Handy C. What's a business for?. Harvard Business Review 80 12 (2002) 49-56
39. Healy P. A "limit attitude": Foucault, autonomy, critique. History of the Human Sciences 14 1 (2001) 49-68
40. Hines R. Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society 13 3 (1988) 251-261
41. Hopwood A. An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research 10 (1972) 156-182
42. IASCF (2008). Exposure draft of "an improved conceptual framework for financial reporting".
43. Jensen M. Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance 14 3 (2001) 8-21
44. Johansen T.R. 'Blaming oneself': Examining the dual accountability role of employees. Critical Perspectives on Accounting 19 (2008) 544-571
45. Knights D., and McCabe D. Governing through teamwork: Reconstituting subjectivity in a call centre. Journal of Management Studies 40 7 (2003) 587-619
46. Latour B. Reassembling the social. An introduction to actor-network-theory (2005), Oxford University Press, Oxford
47. Laughlin R. Principals and higher principals: Accounting for accountability in the caring professions. In: Munro R., and Mouritsen J. (Eds). Accountability. Power, ethos and the technologies of managing (1996), Thomson Business Press, London 225-244
48. Lehman G. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24 3 (1999) 217-241
49. Lerner J.S., and Tetlock P.E. Accounting for the effects of accountability. Psychological Bulletin 125 3 (1999) 255-275
50. Levinas E. Interview with Richard Kearney. In: Cohen R. (Ed). Face to face with Levinas (1986), SUNY, Albany 13-33
51. Levinas E. Otherwise than being or beyond essence (1998), Duquesne University Press, Pittsburgh
52. Macintosh N.B. Accounting, accountants and accountability (2002), Routledge, London
53. McKernan J.F., and MacLullich K.K. Accounting, love and justice. Accounting, Auditing and Accountability Journal 17 3 (2004) 327-360
54. Mead G.H. In: Morris C.W. (Ed). Mind, self and society from the standpoint of a social behaviorist (1934), University of Chicago Press, Chicago
55. Miller P., and O'Leary T. Accounting and the construction of the governable person. Accounting, Organizations and Society 12 3 (1987) 235-266
56. Miller P., and Rose N. Governing economic life. Economy and Society 19 1 (1990) 1-31
57. Moore D.A., Tetlock P.E., Tanlu L., and Bazerman M.H. Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling. Academy of Management Review 31 1 (2006) 10-29
58. Mulgan R. 'Accountability': An ever-expanding concept?. Public Administration 78 3 (2000) 555-573
59. Myers J.N., Myers L.A., and Omer T.C. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?. The Accounting Review 78 3 (2003) 779-799
60. Nelson J.S. Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility. Accounting, Organizations and Society 18 2-3 (1993) 207-229
61. Orlikowski W.J. Sociomaterial practices: Exploring technology at work. Organization Studies 28 9 (2007) 1435-1448
62. Parker M. Introduction: Ethics, politics and organizing. Organization 10 2 (2003) 187-203
63. Polanyi M. The tacit dimension (1983), Peter Smith, Gloucester
64. Rachel J. Acting and passing, actants and passants, action and passion. American Behavioral Scientist 37 6 (1994) 809-823
65. Rancière J. Disagreement: Politics and philosophy (1998), University of Minnesota Press, Minneapolis
66. Roberts J. The possibilities of accountability. Accounting, Organizations and Society 16 4 (1991) 355-368
67. Roberts J. From discipline to dialogue: Individualizing and socializing forms of accountability. In: Munro R., and Mouritsen J. (Eds). Accountability: Power, ethos and the technologies of managing (1996), International Thomson Business Press, London 40-61
68. Roberts J. Trust and control in Anglo-American systems of corporate governance: The individualizing and socializing effects of processes of accountability. Human Relations 54 12 (2001) 1547-1572
69. Roberts J. The manufacture of corporate social responsibility: Constructing corporate sensibility. Organization 10 2 (2003) 249-265
70. Roberts, J. (2009). No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability. Accounting, Organizations and Society. doi:10.1016/j.aos.2009.04.005.
71. Roberts J., and Scapens R. Accounting systems and systems of accountability - Understanding accounting practices in their organisational contexts. Accounting, Organizations and Society 10 4 (1985) 443-456
72. Schweiker W. Accounting for ourselves: Accounting practice and the discourse of ethics. Accounting, Organizations and Society 18 2-3 (1993) 231-252
73. Scott M.B., and Lyman S.M. Accounts. American Sociological Review 33 (1968) 46-62
74. Shearer T. Ethics and accountability: From the for-itself to the for-the-other. Accounting, Organizations and Society 27 (2002) 541-573
75. Simons R. Levers of organization design: How managers use accountability systems for greater performance and commitment (2005), Harvard Business School Press, Boston
76. Sinclair A. The Chameleon of accountability: Forms and discourses. Accounting, Organizations and Society 20 2-3 (1995) 219-237
77. Soares C. Corporate versus individual moral responsibility. Journal of Business Ethics 46 (2003) 143-150
78. Tan H.-T., and Lipe M.G. Outcome effects: The impact of decision process and outcome controllability. Journal of Behavioral Decision Making 10 (1997) 315-325
79. Unerman J., and Bennett M. Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony?. Accounting, Organizations and Society 29 7 (2004) 685-707
80. Vaivio J. The accounting of "The Meeting": Examining calculability within a "Fluid" local space. Accounting, Organizations and Society 31 8 (2006) 735-762
81. Waldenfels B. The other and the foreign. Philosophy and Social Criticism 21 (1995) 111-124
82. Wittgenstein L. Philosophische untersuchungen. 3 ed. (1975), Suhrkamp, Frankfurt am Main
83. Young J.J. Making up users. Accounting, Organizations and Society 31 6 (2006) 579-600