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Postsocial relations: Toward a performative view of accounting knowledge

Alan Lowe (Department of Accounting, University of Waikato, Hamilton, New Zealand)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 2004



This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants forming a distinctive knowledge culture with their own unique rules of how knowledge is constituted. These rules are embedded in accounting systems and practices. This paper suggests the need to further develop a research program that seeks to investigate accounting practice in local settings. The discussion in the paper is based on views which posit the growth of intimate links with epistemic objects within organizations and society. This paper argues that such ideas lead to an increasing tendency for us to experience the changes in societal relations and social arrangements as a compression of time and space. The paper relates these ideas to developments in the accounting research literature.



Lowe, A. (2004), "Postsocial relations: Toward a performative view of accounting knowledge", Accounting, Auditing & Accountability Journal, Vol. 17 No. 4, pp. 604-628.



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Copyright © 2004, Emerald Group Publishing Limited

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