haku: @author Metz, T. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Metz, T. |
| Otsikko: | Accounting for Organizations: Wie konstituiert das Rechnungswesen Organisationen? |
| Lehti: | Journal für Betriebswirtschaft
1998 : VOL. 48:5-6, p. 253-265 |
| Asiasana: | ACCOUNTING THEORY ORGANIZATIONAL THEORY ORGANIZATIONAL STRUCTURE |
| Kieli: | ger |
| Tiivistelmä: | Accounting for Organisations. How does Accounting constitute Organisations? Interrelationships between accounting and organisations remain a sparsely analysed field of analysis at least in Germany. The article presents a theoretical framework in the form of a "constitutional analysis". Within the framework of a critique of the political economy of organisations accounting is identified as a central technology which is implicated in the constitution of organisations. Accounting seen as an organisational technique has its main focus in a selective presentation and abstractification of social contexts. Its contributions can be specified in three dimensions: the dimension of order, the dimension of unity and the dimension of "communification" (Vergemeinschaftung). |
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