Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals

Chua, Wai Fong

doi:10.1016/0361-3682(95)95744-h

Cited by 409 publications

(456 citation statements)

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“…Callon, 1980Callon, , 1986Chua, 1995;Czarniawska & Sevón, 1996;Gendron, Cooper & Townley, 2007;Latour, 1987Latour, , 1999Miller, 1991;Robson, 1991;Sahlin-Andersson & Engwall, 2002b;Star & Griesemer, 1989) are useful concepts from which we can start to develop a heuristic facilitating empirically rich and historically sensitive descriptions of the intersecting discourses, practices and techniques that shape and characterise processes of international audit standardisation. As will be shown in more detail later, the notion of translation helps emphasise the constructed nature of the indispensability of international standards, and points to the various persuasive strategies, power plays and relations underlying their diffusion (e.g.…”

Section: Introductionmentioning

confidence: 99%

“…As will be shown in more detail later, the notion of translation helps emphasise the constructed nature of the indispensability of international standards, and points to the various persuasive strategies, power plays and relations underlying their diffusion (e.g. Callon, 1986 andLatour, 1987; but see also Chua, 1995;Miller, 1991;Robson, 1991). The notions of networks and networking help us draw attention to the fact that ISAs do not work all by themselves, and do not 3 In this respect, the notion of "connecting worlds" is very similar to Miller and O'Leary's (2007) notion of "mediating instruments", although Miller and O'Leary investigate a completely different context.…”

Section: Introductionmentioning

confidence: 99%

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Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

Mennicken

2008

Accounting, Organizations and Society

151

139

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In a detailed field-study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

Mennicken

2008

Accounting, Organizations and Society

151

139

View full text Add to dashboard Cite

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“…Dent (1991) undertook a longitudinal case study of organizational change; he showed how accounting can enter into organizational settings to constitute cultural knowledge, creating particular rationalities for organizational actions, and how this can lead to new patterns of authority and influence. Chua (1995) studied how and why new accounting systems were experimented on within organizations in three Australian hospitals. She explored the social linkages and practices that enabled the accountants -fabricators‖ to begin the construction of new accounting numbers.…”

Section: International Journal Of Accounting and Financial Reportingmentioning

confidence: 99%

Reality and Accounting: The Case for Interpretive Accounting Research

Maali¹,

Jaara²

2014

ijafr

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Economic reality plays an important role in accounting practice and standard setting process. Different views exist on the nature of economic reality and how to approach it; while advocates of the positivism paradigm view reality as independently existing, advocates of interpretive paradigm view reality as socially constructed. It is argued in this paper that utilizing interpretive view to the world in accounting research is better able to capture the economic reality that is socially constructed and much affected by our account of it. This is because accounting is a social science and is better understood by gaining the views of different parties involved, which is largely done by utilizing interpretive accounting research.

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“…Dans un second temps, la théorie de la traduction intègre à l'étude de la conception d'un outil de gestion ses conditions d'apparition. Le processus de créa-tion ne relève pas uniquement d'enjeux techniques, il devient une construction sociale (Chua, 1995). Dans ce cadre, le déterminisme social et technique laisse place à une troisième voie qui permet d'entrevoir les relations entre ces deux éléments dans la construction d'une généa-logie commune.…”

Section: Le Processus De Construction De L'instrumentation : Quel Rôlunclassified

Construire un outil de contrôle au sein des organisations publiques : une opportunité au développement d’un nouveau mode d’action

Dreveton

2011

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A partir d’une étude de cas, menée en collaboration avec une agence française (l’Agence de l’Environnement et de la Maîtrise de l’Energie) sur une période de deux ans, cette recherche s’intéresse au rôle joué par les acteurs de la construction d’un outil de calcul des coûts. En associant le processus de création d’un outil de gestion à un processus d’innovation managériale, cette recherche fait émerger un facteur de succès de l’implantation des outils de contrôle au sein des organisations publiques : la nécessaire création et stabilisation d’un nouvel espace social.Based on a case study, conducted in collaboration with a French agency over a period of two years, this research studies the role played by actors in the construction of a new management control device. By associating the creation process of a control management tool to a managerial innovation process, this research reveals on factor of success of implementation process within public organization: the creation and the stabilization of a new social space.Desde un estudio de caso, realizado en colaboración con una agencia francés durante un período de dos años, esta investigación analiza el papel desempeñado por los actores en la construcción de una herramienta de control de gestión. Asociando un proceso de creación de una herramienta de gestión y un proceso de innovación empresarial, la investigación revela un factor de éxito de la implementación de herramientas de monitoreo en las organizaciones públicas: la necesidad de la creación y estabilización de un nuevo espacio social

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Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals

Cited by 409 publications

References 10 publications

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

Reality and Accounting: The Case for Interpretive Accounting Research

Construire un outil de contrôle au sein des organisations publiques : une opportunité au développement d’un nouveau mode d’action

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