Accounting, Representation and Responsibility

Deleuze and Guattari Perspectives

Accounting, Representation and Responsibility
Niels Joseph Lennon
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NZ$ 116.00
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NZ$ 110.20
Hardback
h216 x 138mm - 96pg
13 Jul 2020 UK
9780367136017
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In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze & Guattari, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control, are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

Accounting, Representation and Responsibility: Deleuze and Guattari Perspectives

Niels Joseph Lennon has a Ph. D. from Copenhagen Business School, Denmark and is currently Associate Professor at Aalborg University, Denmark. He is interested in performance measurement, especially how accounting calculations construct certain visualisations of organisations and how such visualisations affect decision making and managerial action.
Status: Active
ISBN-13: 9780367136017
Published: 13 Jul 2020
Published In: United Kingdom
Imprint: Routledge
Publisher: Taylor & Francis
Format: Hardback
Height: 216mm
Width: 138mm
Pages: 96

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