Lennon, Niels Joseph,
Accounting, representation and responsibility : Deleuze and Guattari perspectives / Niels Joseph Lennon. - 1 online resource (92 pages) - Routledge focus on accounting and auditing .
"In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze & GuattarÃ, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control, are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability"--
9780367136024 0367136023 9780429637537 0429637535 9780429640704 0429640706 9780429643873 042964387X
Accounting--Philosophy.
Decision making.
Responsibility accounting.
Managerial accounting.
BUSINESS & ECONOMICS / Accounting / Managerial
BUSINESS & ECONOMICS / Decision-Making & Problem Solving
BUSINESS & ECONOMICS / Organizational Behavior
HF5625 / .L46 2021
657.01
Accounting, representation and responsibility : Deleuze and Guattari perspectives / Niels Joseph Lennon. - 1 online resource (92 pages) - Routledge focus on accounting and auditing .
"In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze & GuattarÃ, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control, are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability"--
9780367136024 0367136023 9780429637537 0429637535 9780429640704 0429640706 9780429643873 042964387X
Accounting--Philosophy.
Decision making.
Responsibility accounting.
Managerial accounting.
BUSINESS & ECONOMICS / Accounting / Managerial
BUSINESS & ECONOMICS / Decision-Making & Problem Solving
BUSINESS & ECONOMICS / Organizational Behavior
HF5625 / .L46 2021
657.01