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| Author: | Christensen, M. Skaerbaek, P. |
| Title: | Consultancy outputs and the purification of accounting technologies |
| Journal: | Accounting, Organizations and Society
2010 : JUL, VOL. 35:5, p. 524-545 |
| Index terms: | accounting consultancy public sector case studies |
| Language: | eng |
| Abstract: | This article provides detailed descriptions and characterizations of how consultancy (herein as: cnsty.) outputs take part in the co-production of larger accounting systems (henceforth as: acc-sts.) in the public sector. Using two case studies it is demonstrated how cnsty. companies become hired by change proponents to purify, that is, how consultants can work to provide 'faith' to acc-sts. and to settle controversies with sceptical and resisting groups threatening to destabilize the innovations. By utilizing Actor-network theory, it is shown how cnsty. outputs like consultancy project reports, seminars, briefings etc. are part of practices to cultivate social conflict. |
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