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Accounting, Representation and Responsibility on Hardback by Niels Joseph Lennon
Accounting, Representation and Responsibility on Hardback by Niels Joseph Lennon
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Accounting, Representation and Responsibility

Deleuze and Guattarí Perspectives
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Description

In organizations, accounting produces organizational knowledge that affects 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 and Guattarí, 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.

Author Biography:

Niels Joseph Lennon has a Ph.D. from Copenhagen Business School, Denmark, and is currently Associate Professor at Aalborg University, Denmark. He is interested in performance measurement, especially how accounting calculations construct certain visualizations of organizations and how such visualizations affect decision-making and managerial action.
Release date NZ
July 13th, 2020
Audience
  • Tertiary Education (US: College)
Pages
90
ISBN-13
9780367136017
Product ID
33359143

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Accounting, Representation and Responsibility by Niels Joseph Lennon
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