The paper contributes to the debate regarding the incompleteness of accounting representations and performance measures by highlighting the role that such incompleteness plays by prompting and sustaining a continuous search for perfection which, however, is never achieved. Thanks to the information collected through a longitudinal case study of an Italian mid-size fashion firm, we illustrate how accounting visualizations offer a visual space that generates productive tensions, which sustain this process of scrutiny, questioning and continual search. Theoretically, we draw on the notion of epistemic objects combined with the findings of visual rhetoric in order to explain the role of the intrinsic incompleteness of accounting representations and the visualizations that are produced and referred to in this continuous process of searching for perfection.

In Search of the "Perfect One": How accounting as a maieutic machine sustains inventions through generative 'in-tensions' / Busco, Cristiano; Quattrone, Paolo. - In: MANAGEMENT ACCOUNTING RESEARCH. - ISSN 1044-5005. - (2018), pp. 1-16. [10.1016/j.mar.2017.02.002]

In Search of the "Perfect One": How accounting as a maieutic machine sustains inventions through generative 'in-tensions'

BUSCO, CRISTIANO;
2018

Abstract

The paper contributes to the debate regarding the incompleteness of accounting representations and performance measures by highlighting the role that such incompleteness plays by prompting and sustaining a continuous search for perfection which, however, is never achieved. Thanks to the information collected through a longitudinal case study of an Italian mid-size fashion firm, we illustrate how accounting visualizations offer a visual space that generates productive tensions, which sustain this process of scrutiny, questioning and continual search. Theoretically, we draw on the notion of epistemic objects combined with the findings of visual rhetoric in order to explain the role of the intrinsic incompleteness of accounting representations and the visualizations that are produced and referred to in this continuous process of searching for perfection.
In-tensions; Accounting; Collection; Epistemic objects; Maieutic machine; Accounting; Finance; Information Systems and Management
File in questo prodotto:
File Dimensione Formato  
in search.pdf

Embargo fino al 05/06/2019

Tipologia: Documento in Post-print
Licenza: DRM non definito
Dimensione 3.44 MB
Formato Adobe PDF
3.44 MB Adobe PDF Visualizza/Apri
1-s2.0-S1044500517300094-main.pdf

Solo gestori archivio

Tipologia: Versione dell'editore
Licenza: DRM non definito
Dimensione 3.31 MB
Formato Adobe PDF
3.31 MB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11385/173977
Citazioni
  • Scopus 42
  • ???jsp.display-item.citation.isi??? 39
social impact