Journal article
Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility
Accounting, Organizations and Society, Vol.18(2), pp.207-229
1993
DOI: 10.1016/0361-3682(93)90034-4
Abstract
As a practice and a profession, late-modern accounting conceives accountability as representation and control. Post-modern modes of accountability project another practice of accounting that would resist reduction to representation and control. After the fashion of Friedrich Nietzsche, this alternative suggests that accounting “return” to a practical and professional horizon created by such internal goods as narration and acknowledgement. By complementing the economics and politics of representationalism, projects of narration and acknowledgement can gain greater autonomy and integrity for accounting. Especially as accountants address domains outside the modern corporation, these post-modern dimensions of practical accountability become harder to avoid, easier to understand, and better to cultivate.
Details
- Title: Subtitle
- Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility
- Creators
- John S Nelson - Department of Political Science, University of Iowa, USA
- Resource Type
- Journal article
- Publication Details
- Accounting, Organizations and Society, Vol.18(2), pp.207-229
- Publisher
- Elsevier Ltd
- DOI
- 10.1016/0361-3682(93)90034-4
- ISSN
- 0361-3682
- eISSN
- 1873-6289
- Language
- English
- Date published
- 1993
- Academic Unit
- International Programs; Graduate College Operations Distr; Political Science
- Record Identifier
- 9983983467702771
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