The making of the management accountant – Becoming the producer of truthful knowledge

Lambert, Caroline; Pezet, Éric

doi:10.1016/j.aos.2010.07.005

Cited by 85 publications

(59 citation statements)

References 51 publications

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“…We position our analysis of accounting-sustainability hybrids in the governmentality literature that has been used to explore a range of different aspects of accounting -including management accounting (Armstrong, 1994;Ezzamel et al, 2007;Miller and O'Leary, 2007;Lambert and Pezet, 2010), accounting and power (Dean, 1999;Everett et al, 2007;Rose, 1991), historical emergence of accounting (Hopwood, 1983(Hopwood, , 1987Hoskin and Macve, 1986), accounting and auditing in the public sector (Kurunmäki, 1999;Kurunmäki and Miller, 2006;Miller and Rose, 2008;Nyamori, 2009), accounting and organisational transformation (Kronberger and Carter, 2010;McKinlay et al, 2010;Vaivio, 2006), accounting and resistance (Neu and Heincke, 2004;Fischer and Ferlie, 2013) and accounting regulation (Mennicken, 2008).…”

Section: Accounting-sustainability Hybridisation -A Holistic Frameworkmentioning

confidence: 99%

“…There is a large body of work that identifies the criticality of a shared calculative rationality and the calculability of "the other" in the development of accounting hybrids, including accounting-sustainability hybrids (e.g., Fischer and Fearlie, 2013;Gouldson and Bebbington, 2007;Gray et al, 1997;Lambert and Pezet, 2010). Calculation and calculability appear to be central to the identity and underlying rationality of accounting and accountants.…”

Section: How Organisations Construct and Embed Hybrids Of Accounting mentioning

confidence: 99%

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Exploring accounting-sustainability hybridisation in the UK public sector

Thomson

Grubnic

Γεωργακόπουλος

2014

Accounting, Organizations and Society

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The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic framework which we use to analyse the governing and mediating roles of accounting-sustainability hybrids in the Environment Agency (of England and Wales) and West Sussex County Council. Our analysis identifies that local accounting-sustainability hybrids contribute positively to improving eco-efficiency, have some impact on eco-effectiveness, but limited bearing on social justice. Emerging assemblages of accounting-sustainability hybrids create capacity for wider sustainability transformations, particularly through their mediating roles. However, a number of factors combine to frustrate further sustainability transformations within these organisations and those they are charged with governing. These factors include the structural constraints of the accounting-sustainability hybrids, influenced by a relatively weak local sustainability programmatic and the pressing need to meet increasing service delivery expectations in a period of severe resource constraints

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Section: Accounting-sustainability Hybridisation -A Holistic Frameworkmentioning

confidence: 99%

Section: How Organisations Construct and Embed Hybrids Of Accounting mentioning

confidence: 99%

Exploring accounting-sustainability hybridisation in the UK public sector

Thomson

Grubnic

Γεωργακόπουλος

2014

Accounting, Organizations and Society

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“…89 Lambert and Pezet analysed the construction of the management accountant as a knowing subject and producer of "truthful knowledge" (see also Lambert and Pezet in this issue). 90 Brivot and Gendron utilized Foucault to study transformations in systems of surveillance in a Parisian tax/law firm, focusing in particular on the "ambiguities, complexities and unpredictability of human institutions in digitalized environments." 91 These studies amount to a "zone of research," rather than a "fully formed product," to borrow Colin Gordon's apt way of characterizing governmentality research over two decades ago.…”

Section: Accounting and Foucaultmentioning

confidence: 99%

Accounting, Territorialization and Power

2012

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ABSTRACT:This essay aims to introduce readers to the social studies of accounting, attending in particular to the roles and relevance of Foucault's works for this field. We provide a brief overview of social studies of accounting, discuss recent developments in Foucault oriented accounting scholarship, and position the articles that appear in this special issue in the context of these developments. In the concluding section, we argue that accounting is an inherently territorializing activity. The calculative instruments of accountancy transform not only the possibilities for personhood, they also construct the physical and abstract calculable spaces that individuals inhabit. A focus on territorializing shifts attention to the links between calculating and governing.Keywords: Accounting, governmentality, calculative practices, power, territorialisation.Accounting practices have come to play a pivotal role in organizing contemporary economic and social life. Whether in the private or the public sector, activities are increasingly structured around calculations of costs and benefits, estimates of financial returns, assessments of performance and risk, and a plethora of other forms of numerical and financial representation. Yet, despite the influence of this vast yet still growing calculative infrastructure, relatively little attention has been given to the ways in which this economizing of the entire social field alters modalities of governing and forms of personhood and power.Weber, Sombart and Marx are typically identified as the founding fathers of economic sociology. 1 In different ways, they pointed out the pivotal role that double-entry bookkeeping and capital accounting played in the emergence of capitalist modes of production. Yet, the new economic sociology of recent decades has remained largely silent on this topic, albeit with some notable exceptions. 2 Somewhat ironically, the rediscovery of accounting as an object of 5critical and social scientific enquiry has occurred largely outside the disciplinary boundaries of sociology, and more particularly within the discipline of accounting itself. 3 Notwithstanding the attention of accounting researchers to such issues, it remains the case that relatively few studies have examined the intrinsic links between calculative infrastructures and modes of governing individuals and social relations. Equally, and despite the increasing number of studies examining the roles of calculative models in framing socio-technical interactions in the particular setting of financial markets, little attention has been paid in such studies to the ways in which these models alter or shape modalities of governing and forms of political power. 4 This is a pity, for a much wider phenomenon than financial markets and the models that animate and operationalize them is at issue here. Put differently, performativity can be an empty notion unless we pay attention to both the conditions and consequences of metrics and models. 5 With this special issue, we call for greater attention by...

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“…En el eje temático de la gestión calculada se identicaron 31 trabajos, cuyos autores denen que, en general, la contabilidad pública constituye una tecnología de cálculo intrínseca a la actividad de la gestión gubernamental. Una especie de axioma en el que lo medible es lo gestionable (Vaivio, 2006;Tregidga, 2013;Lukka y Vinnari, 2014), ya que las métricas de la contabilidad en la administración permiten guiar y controlar la conducta de las personas (Lambert, 2010), transformar las prácticas organizacionales ( Jones, 2010) y constituir contextos sociales y culturales en los que ella opera (Jeacle, 2012;McKinlay, Carter, Pezet y Clegg, 2010). Así, las cifras contables se han movilizado por una variedad de políticas públicas que intervienen la vida de las personas, conguran sujetos, dominios y acciones que supuestamente se tornan objetivas y comparables (Mennicken y Miller, 2012).…”

Section: Problematizaciones Y áMbitos De Gobiernounclassified

Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad

Salazar

2018

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En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los estudios en gubernamentalidad. La unidad de análisis fueron setenta textos seleccionados en una revisión sistemática de artículos publicados entre 2012 y 2016, en cinco de las principales revistas internacionales relacionadas con las disciplinas analizadas. Para la recolección de los datos y la codificación de la información se utilizó una matriz de Excel y el software de investigación cualitativa Atlas.ti, versión 7.5.16. La comprensión de la información se complementó con un método de análisis de frecuencia y un análisis de red. Dentro de los resultados se destacan cuatro ejes temáticos: la gestión calculada, el gobierno a distancia, la modernización del gobierno y la contabilidad de la ciudad. Además, los cinco autores que más han publicado en el tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle y Peter Miller, así como las redes de cooperación entre países, dentro de los cuales se evidencia a Reino Unido y Canadá. También se identifica que el principal reto de investigación está en entender la contabilidad de las ciudades de las llamadas economías emergentes. Así, este artículo hace contribuciones importantes para la contaduría y la administración, en especial, se establecen herramientas teóricas para que los investigadores estudien la contabilidad y su incidencia en la gestión de las ciudades, desde la perspectiva de la gubernamentalidad, en aras de avanzar en este tópico que requiere de discusión en Latinoamérica para repensar las incidencias del cálculo contable y la gestión del ciudadano.

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The making of the management accountant – Becoming the producer of truthful knowledge

Cited by 85 publications

References 51 publications

Exploring accounting-sustainability hybridisation in the UK public sector

Exploring accounting-sustainability hybridisation in the UK public sector

Accounting, Territorialization and Power

Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad

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