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| Author: | Munro, R. |
| Title: | Just when you thought it safe to enter the water: accountability, language games and multiple control technologies |
| Journal: | Accounting, Management & Information Technologies
1993 : VOL. 3:4, p. 249-271 |
| Index terms: | ACCOUNTABILITY CONTROL TECHNOLOGY |
| Language: | eng |
| Abstract: | Current theories of control draw on the concept of "visibility" to theorise the potential for "action at a distance" and so explain the use of control technologies in organizations. In overlooking strategic conduct, current theories overlook a transmutation of control techniques into communication practices and fail to explain the existence of a multiplicity of control technologies. The thesis of this paper is that members of organizations consume control technologies for "moves" with languagage games with, for example, managers moving from production numbers to accounting numbers in order to sustain a position of domination over subordinates. The contribution of this paper is not aimed at overthrowing the thesis of action at a distance, but at illustrating how this thesis may require extension to reconcile with strategic conduct of actors. |
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