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Translation impossible? Accounting for a city project

Barbara Czarniawska (GRI, School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 30 March 2010

2823

Abstract

Purpose

The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome.

Design/methodology/approach

The paper is based on a study consisting of various accounts of the project, including a photo reportage done by the author.

Findings

The study revealed that in spite of, and perhaps because of, a multitude of accounts, it was difficult if not impossible to follow the chain of translations from a political decision to actual events in the city. One of the reasons is the politicians' tendency to manipulate accounts; another is the hermetic character of technical accounts, including accounting, which makes actual processes more opaque rather than more transparent.

Research limitations/implications

Within research perspective, a conceptualization of city management as a construction and maintenance of an action net might be helpful in attempts to render the complexity of translations of events and actions into words and numbers, and vice versa.

Practical implications

The practical implication is that a more focused and consistent translation is needed, leaving open the question who should accomplish it. The possible candidates are the media, citizens' organizations and researchers.

Originality/value

The paper offers a possible interpretative frame for studying city management, enriching it by the inclusion of visual reporting.

Keywords

Citation

Czarniawska, B. (2010), "Translation impossible? Accounting for a city project", Accounting, Auditing & Accountability Journal, Vol. 23 No. 3, pp. 420-437. https://doi.org/10.1108/09513571011034361

Publisher

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Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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