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| Author: | Mellemvik, F. |
| Title: | Accounting, the hidden collage? Accounting in the dialogues between a city and its financial institutions |
| Journal: | Scandinavian Journal of Management
1997 : JUN, VOL. 13:2, p. 191-207 |
| Index terms: | PERCEPTION IMAGE URBAN DEVELOPMENT FINANCIAL INSTITUTIONS |
| Language: | eng |
| Abstract: | This paper promotes an understanding of accounting as a collage. Accounting can be seen as a juble riddled with discontinuities. The paper describes the ways in which accounting is applied in dialogues on the subject of finance between a Norwegian local government and its financial supporters. Accounting is understood in several different ways in all dialogues. Each understanding reflects harmony in that it represents the perception of reality of the individuals involved. A complex of understandings of reality is portrayed in a dialogue involving many individuals and different contexts. It can be said that accounting report is a hidden collage, because for only one reader a fragment of it can be seen. |
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