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| Author: | Ezzamel, M. Willmott, H. Worthington, F. |
| Title: | Manufacturing shareholder value: The role of accounting in organizational transformation |
| Journal: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 107-140 |
| Index terms: | accounting shareholder value organizational change |
| Language: | eng |
| Abstract: | The paper investigates the role of accounting calculations in constructing shareholder value within the context of organizational transformation in work organization. A longitudinal case study is used, and the paper relates innovation and experimentation in new forms of work organization to a drive for shareholder value creation. The discourse of shareholder value creation and the development of related accounting metrics is interpreted as a hegemonic move that is central to the reassertion of capital. This development is contended symptomatic of a shift towards a more 'despotic' mode of capitalist reproduction. |
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