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Article

Susan Bassnett, Ann-Christine Frandsen and Keith Hoskin

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences…

Abstract

Purpose

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how accounting as non-glottographic (and so “unspeakable”) writing form renders “glottography” a “subsystem of writing” (Hyman, 2006), while initiating a mode of veridiction which always and only names and counts, silently and synoptically. The authors also consider the translation of this statement form into the graphs, charts, equations, etc., which are central to the making of modern scientific truth claims, and to remaking the boundaries of “languaging” and translatability.

Design/methodology/approach

As a historical–theoretical study, this draws on work reconceptualising writing vs speech (e.g. Harris, 1986; 2000), the statement vs the word (e.g. Foucault, 1972/2002) and the parameters of translation (e.g. Littau, 2016) to re-think the conceptual significance of accounting as constitutive of our “literate modes” of thinking, acting and “languaging in general”.

Findings

Specific reflections are offered on how the accounting statement, as mathematically regularised naming of what “ought” to be counted, is then evaluated against what is counted, thus generating a first discourse of the norm and a first accounting-based apparatus for governing the state. The authors analyse how the non-glottographic statement is constructed and read not as linear flow of signs but as simulacrum; and on how the accounting statement poses both the practical issue of how to translate non-linear flow statements, and the conceptual problem of how to think this statement form’s general translatability, given its irreducibility to the linear narrative statement form.

Originality/value

The paper pioneers in approaching accounting as statement form in a way that analyses the differences that flow from its non-glottographic status.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Ann‐Christine Frandsen

This paper aims to offer a critical pathway to understanding recent changes and improvements in organizing and managing healthcare – such as the emerging “patient‐centred…

Abstract

Purpose

This paper aims to offer a critical pathway to understanding recent changes and improvements in organizing and managing healthcare – such as the emerging “patient‐centred care” (PCC) approach.

Design/methodology/approach

The research is based on fieldwork performed as a mobile ethnography of translations of everyday healthcare work at a Swedish healthcare institution in which an analysis of the significance of contemporary accounting practices for disciplining action and thought was carried out.

Findings

Accounting is increasingly interlinked with medical practices today, with more and more people involved in translating action and thought into accounting‐based terms and values at all levels of their work lives; as this happens, accounting “produces” a way of thinking and valuing that even modifies professional identities. The discipline of medical knowledge is played out differently as accounting‐based valuation measures become internalised into the performance of medical professionals and as additionally their images of themselves and their patients change. Patient‐centred care is thereby seen not as a means of generating a pure or positive value for patients, expressed in the form of greater efficiencies and nation‐wide performance indicators. The loosely coupled forms of patient‐centred care are about how nurses, having translated accounting practices into their work and selves, use them as a means of managing the constraints and “cracks” in the PCC approaches.

Originality/value

Accounting allows the dynamics of the PCC approach to be understood and acted on in new ways. Accounting as a discipline involves both accounting professionals and medical professionals who circulate accounting numbers and values. Accounting, thus, is an activity that takes place inside and outside the self.

Details

International Journal of Public Sector Management, vol. 23 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

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Article

Barbara Czarniawska

– The purpose of this paper is to explore the value of shadowing as a field technique.

Abstract

Purpose

The purpose of this paper is to explore the value of shadowing as a field technique.

Design/methodology/approach

This piece takes the form of a viewpoint.

Findings

Barbara Czarniawska describes the methodological journey that led her to the adoption of shadowing approaches in her organizational research.

Originality/value

This invited commentary is informed by extensive experience of using shadowing to gather data in organizational settings.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 9 no. 1
Type: Research Article
ISSN: 1746-5648

Keywords

Abstract

Details

International Journal of Public Sector Management, vol. 23 no. 4
Type: Research Article
ISSN: 0951-3558

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Article

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Abstract

Purpose

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Design/methodology/approach

The methodology takes the form of a prose article and accompanying fictional poem.

Findings

Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.

Research limitations/implications

The paper encourages the use of creative expression to represent areas of research and enquiry.

Originality/value

A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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