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| Author: | Mouritsen, J. Hansen, A. Hansen, C.O. |
| Title: | Short and long translations: Management accounting calculations and innovation management |
| Journal: | Accounting, Organizations and Society
2009 : AUG/OCT, VOL. 34: 6-7 p. 738-754 |
| Index terms: | translations management accounting innovation interorganizational relations |
| Language: | eng |
| Abstract: | This paper shows, based on examples of the management of innovation from three firms, how management accounting calculations rather than describe the properities of innovation add perspective to them mediating between innovation concerns and firm-wide concerns. The mediation happens through short and long translations: in short translations, management accounting calculations extend or reduce innovation activities via a single calculation, while in long translations innovation activities are problematised via multiple calculations. In long translations, where calculations challenge each other, they problematise where innovation should be located in time and space, in addition to what innovation should be. Calculations mobilised alternative propositions about the relevance of technical artefacts in the three examples, and linked this to innovation strategy, sourcing strategy in the firm's inter-organisational relations. Considerations about the value of the innovation to the firm were framed strategically differently by tensions between calculations associated with technological, organisational and environmental entities. This happens because management accounting calculations are partial rather than total calculations of firms' affairs and value. |
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