haku: @author Miller, P. / yhteensä: 28
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| Tekijä: | Miller, P. Kurunmäki, L. O'Leary, T. |
| Otsikko: | Accounting, hybrids and the management of risk |
| Lehti: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.942-967 |
| Asiasana: | risk management accounting organizational change uncertainty |
| Kieli: | eng |
| Tiivistelmä: | The paper addresses the implications of accounting and hybrids for the management of risk. It is argued that the definition of hybrids should extend beyond organisational forms. The second argument is that the management of organisations is rapidly being transformed into and formalised around the management of risk, while much of the management of uncertainty occurs through a variety of hybrids residing beyond the formalised practices of risk management. Thirdly, it is argued that accounting practices are central to these issues, in so far as accounting is constantly engaged in a dual hybridisation process, seeking to make visible and calculate the hybrids that it encounters, while at the same time hybridising itself through encounters with a range of other disciplines. The paper concludes with a discussion of the implications of this broader definition of hybrids for accounting and the management of risk. |
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