Accounting, Organizations and Society｜2016年第2月目录摘要

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Accounting, Organizations and Society

Volume 49, Pages 1-50 (February 2016)

1. Accounting and lived experience in the gendered workplace

Salvador Carmona, Mahmoud Ezzamel

2. Management accounting in the laboratory and in social context: Four contrasts, 1975–2014

Joan Luft

3. Accounting, decisions and promises

Jan Mouritsen, Kristian Kreiner

4. Fostering rigour in accounting for social sustainability

Brendan O'Dwyer, Jeffrey Unerman

5. Revisiting the roles of accounting in society

Stephen P. Walker

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1. Accounting and lived experience in the gendered workplace

Salvador Carmona, Mahmoud Ezzamel

Accounting, Organizations and Society, 2016(49):1-8

Abstract：Research addressing how gendered space is experienced in the workplace, how accounting operates as a gendered and gendering technology and how it impacts identity formation and gender performance is sparse. This paper examines the relationship between accounting and lived experience in the gendered workplace. We articulate a theoretical framing that examines gender producing processes and how accounting functions as a gendering gaze at work. We then offer an overview of some key studies that have examined accounting and gender in the workplace. We argue that the construction of gendered identity in the workplace is about how individuals perform gender in an imaginatively produced space for the purposes of control and domination. We identify three main themes that deserve the attention of future researchers: a) how the human gaze produces gender divisions at work; b) how accounting functions as a gaze and produces gender divisions in the workplace while noting the scope for resistance; and c) how gendered accounting technologies reaffirm existing gender divisions.

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2. Accounting, decisions and promises

Jan Mouritsen, Kristian Kreiner

Accounting, Organizations and Society, 2016(49):21-31

Abstract：One aim of this paper is to present a new version of the relationship between accounting and decision making going beyond the important but now classical answer, ammunition, learning and rationalisation machines. Another aim is to add to literature about the relationship between accounting and managerial work. This involves a temporal perspective. Decisions are endings which stop a process of decision making, but they are also promises which crate new beginnings. The paper discusses the decision as a promise; while the decision produces a prediction, a promise produces a hope. The decision has contemplated all information, and the promise knows that the future is uncertain. Therefore, the promissory economy is not primarily concerned with solidifying a decision; it is more concerned with the extra investments and adjustments that continually have to be developed. The contribution of the paper is to show that to promise is to change commitments when the situation requires this. Therefore promises require forgetfulness and forgiveness: forgetfulness because learning is possible and forgiveness because others are impacted. The role of accounting under this condition is to enable promising. The study of decision making and promises moves from causality to effectuation and from solutions to generation of alternatives.

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3. Fostering rigour in accounting for social sustainability

Brendan O'Dwyer, Jeffrey Unerman

Accounting, Organizations and Society, 2016(49):32-40

Abstract：This paper illuminates how a journal and its editor can initiate and foster a stream of high quality and influential research in a novel area. It does this by analysing Accounting, Organizations and Society's (AOS's) and Anthony Hopwood's nurturing of research into key aspects of accounting for social sustainability for several decades before this research area became established. Our discussion unveils how the initiation of unique research areas may initially involve the publication of risky papers driven primarily by passion. Through the steering of a journal editor, subsequent work can proceed to combine this passion with academic rigour and produce research insights that can benefit society by positively influencing policy and practice. It is this attention to rigour that we argue needs to be central to future research in accounting for social sustainability (and accounting for sustainability more broadly) if it is to continue producing purposeful knowledge. We offer several substantive directions for future research aimed at producing such knowledge.

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4. Revisiting the roles of accounting in society

Stephen P. Walker

Accounting, Organizations and Society, 2016(49):41-50

Abstract：In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. This paper encourages renewed explorations of the concepts that might guide accounting history research seeking to probe the social. Such investments are especially pressing given that notions of ‘society’ and the ‘social’ have shifted since the early years of AOS. The study charts the problems of connecting accounting and the social, indicates how social historians have addressed similar issues, and reveals the scope for drawing on other notions of the ‘social’ that have the potential to extend historical understandings of the roles of accounting in society. The latter is illustrated through a discussion of the interactions between accounting and social control.

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