search query: @author Robson, K. / total: 12
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| Author: | Robson, K. |
| Title: | Inflation accounting and action at a distance: the Sandilands episode |
| Journal: | Accounting, Organizations and Society
1994 : JAN, VOL. 19:1, p. 45-82 |
| Index terms: | ACCOUNTING INFLATION UNITED KINGDOM |
| Language: | eng |
| Abstract: | Why was inflation accounting a problem in the 1970s? This paper attempts to answer this question by presenting the case of the Sandilands Report in the U.K. (Report of the Committee of Inquiry on Inflation Accounting. Cmnd. 6225, 1975a). The problematization of inflation accounting is conceptualized in terms of how government can act at a distance upon management, economic organizations and other institutions. The concept of action at a distance is developed by examining four arenas in the Sandilands episode constituted by relationships between inflation accounting techniques, policy discourses and rationales, and institutionalized calculations. |
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