TY  - JOUR
AB  - Purpose– The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.Design/methodology/approach– The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small‐sized publicly‐funded theater. The qualitative research design incorporates interviews, observations and document analysis.Findings– The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.Originality/value– The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.
VL  - 15
IS  - 4
SN  - 1401-338X
DO  - 10.1108/14013381111197216
UR  - https://doi.org/10.1108/14013381111197216
AU  - Sundström Andreas
PY  - 2011
Y1  - 2011/01/01
TI  - Framing numbers “at a distance”: intangible performance reporting in a theater
T2  - Journal of Human Resource Costing & Accounting
PB  - Emerald Group Publishing Limited
SP  - 260
EP  - 278
Y2  - 2024/04/24
ER  -