Accounting without accounting: Informational proxies and the construction of organisational discourses

Fábio Frezatti, David CARTER, Marcelo Barroso

    Research output: Contribution to journalArticle

    7 Citations (Scopus)
    6 Downloads (Pure)

    Abstract

    An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation.
    Original languageEnglish
    Pages (from-to)426-464
    Number of pages39
    JournalAccounting Auditing and Accountability
    Volume27
    Issue number3
    DOIs
    Publication statusPublished - 2014

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    Discourse
    Organizational discourse
    Management accounting
    Articulation
    Accounting information systems

    Cite this

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    Accounting without accounting: Informational proxies and the construction of organisational discourses. / Frezatti, Fábio; CARTER, David; Barroso, Marcelo.

    In: Accounting Auditing and Accountability, Vol. 27, No. 3, 2014, p. 426-464.

    Research output: Contribution to journalArticle

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