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| Author: | Lambert, C. Pezet, E. |
| Title: | The making of the management accountant - Becoming the producer of truthful knowledge |
| Journal: | Accounting, Organizations and Society
2011 : JAN, VOL 36:1 p. 10-30 |
| Index terms: | accountants organizations environment |
| Freeterms: | truth |
| Language: | eng |
| Abstract: | This paper analyzes the practices of the management accountant. It presents a case study of automobile equipment manufacturer in which management accountants play a central role. The "validity" of the truth these accountants produce can only be assessed over time. It is argued that, in this firm, monthly performance review meetings constitute "accounting trials of truth" during which peers and senior management cross-examine the accounting truth presented. Preparations for these trials of truth constitute a form of subjectivation whereby management accountants act on their ways of being in the firm and become the producers of truthful knowledge. |
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