haku: @indexterm accounting information systems / yhteensä: 204
viite: 3 / 204
| Tekijä: | Graham, C. |
| Otsikko: | Fearful asymmetry: the consumption of accounting signs in the Algoma Steel pension bailout |
| Lehti: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.756-782 |
| Asiasana: | accounting information systems stakeholders government restructuring communication |
| Kieli: | eng |
| Tiivistelmä: | The paper investigates the role of accounting in society by looking at the consumption of accounting signs during the financial restructuring of a corporation. It examines how accounting numbers serve as reconfigurable signs constructing appropriate 'crises', motivating government intervention and marshalling stakeholders towards solutions. The 2001 bailout of the Algoma Steel pension plan by the Ontario government is the incident at the heart of the study. The paper concludes that the structures and mechanicms surrounding the consumption of accounting signs enable different stakeholders to influence the production of meaning at the moment when accounting signs are consumed, which changes the way that risk and wealth are redistributed, and shapes government intervention. |
SCIMA