Accounting in Identity Regulation : Producing the Appropriate Worker
Pysyvä osoite
Kuvaus
© 2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use,distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.
It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising identity. Measurement produces persistence, clarity, transparency and comparability, as well as direction: Accounting’s quantitative knowledge ‘amplifies’ discourse. We explain the Great Alliance between words and numbers in a case study addressing events in an organization’s transformation. This extends our understanding of what takes place on the interface between identity and accounting.
Emojulkaisu
ISBN
ISSN
1468-4497
0963-8180
0963-8180
Aihealue
Kausijulkaisu
European Accounting Review
OKM-julkaisutyyppi
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä