search query: @indexterm accounting policy / total: 150
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Author: | Mäkitalo, Å. |
Title: | Accounting practices as situated knowing: dilemmas and dynamics in institutional categorization |
Journal: | Discourse studies
2003 : NOV, VOL. 5:4, p. 495-516 |
Index terms: | Accounting policy Institutions |
Freeterms: | Categorization |
Language: | eng |
Abstract: | The dynamics of the use of institutional categories are analyzed in institutional encounters. The study focuses on documenting how categories are invoked to index what is relevant to situated knowing in interactional sequences where there is a need to bridge the gap between action and expectation. |
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