This introductory essay tries to provide a space for reflecting on the implications of the move from conceiving of accounting as representations to accounting as inscriptions for a critical and interdisciplinary approach to ac- counting studies. It aims to offer a venue for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions such as ‘accounting’. We would like to foster a debate on how accounting practices can be re-designed to perform a proactive role in prompting managerial innovation, different forms of empowerment, development of pragmatic management solutions and the mediation of mul- tiple organizational, social and economic interests in the tradition of those accounting studies that expose the emancipatory and enabling effects of accounting practices while maintaining a critical and intellectually solid stance.

Performing business and social innovation through accounting inscriptions: An introduction / Busco, Cristiano; Quattrone, Paolo. - In: ACCOUNTING, ORGANIZATIONS AND SOCIETY. - ISSN 0361-3682. - 67:May(2018), pp. 15-19. [10.1016/j.aos.2018.03.002]

Performing business and social innovation through accounting inscriptions: An introduction

Busco, Cristiano
;
2018

Abstract

This introductory essay tries to provide a space for reflecting on the implications of the move from conceiving of accounting as representations to accounting as inscriptions for a critical and interdisciplinary approach to ac- counting studies. It aims to offer a venue for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions such as ‘accounting’. We would like to foster a debate on how accounting practices can be re-designed to perform a proactive role in prompting managerial innovation, different forms of empowerment, development of pragmatic management solutions and the mediation of mul- tiple organizational, social and economic interests in the tradition of those accounting studies that expose the emancipatory and enabling effects of accounting practices while maintaining a critical and intellectually solid stance.
Performativity
Performing business and social innovation through accounting inscriptions: An introduction / Busco, Cristiano; Quattrone, Paolo. - In: ACCOUNTING, ORGANIZATIONS AND SOCIETY. - ISSN 0361-3682. - 67:May(2018), pp. 15-19. [10.1016/j.aos.2018.03.002]
File in questo prodotto:
File Dimensione Formato  
2018 - Accounting Organizations Society.pdf

Solo gestori archivio

Tipologia: Documento in Post-print
Licenza: DRM non definito
Dimensione 144.89 kB
Formato Adobe PDF
144.89 kB Adobe PDF   Visualizza/Apri
1-s2.0-S0361368218300448-main.pdf

Solo gestori archivio

Tipologia: Versione dell'editore
Licenza: DRM non definito
Dimensione 231.24 kB
Formato Adobe PDF
231.24 kB 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/11385/178679
Citazioni
  • Scopus 27
  • ???jsp.display-item.citation.isi??? 21
social impact