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Author:Asdal, K.
Title:The office: The weakness of numbers and the production of non-authority
Journal:Accounting, Organizations and Society
2011 : JAN, VOL 36:1 p. 1-9
Index terms:accounting
environment
accounting principles
authority
pollution
Language:eng
Abstract:This article shares the traditional belief (also in accounting and the environment) that numbers produce effects and that practices of accounting improve authority. It is also argued that practices of accounting have been an essential technology for taking nature or "the environment" into account in the post-war era. With a point of departure in a pollution control agencies, the article examines the making of a non-authoritative office. The article also points to the ways in which the agency, rather than building a separate and distinct authority, came to reproduce the actor subjected to being governed, i.e. the polluting factory, within its office.
SCIMA record nr: 273185
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