search query: @author Ezzamel, M. / total: 29
reference: 2 / 29
« previous | next »
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.
SCIMA record nr: 269759
add to basket
« previous | next »
SCIMA