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| Tekijä: | Vaivio, J. |
| Otsikko: | The accounting of "The Meeting": Examining calculability within a "Fluid" local space |
| Lehti: | Accounting, Organizations and Society
2006 : NOV, VOL. 31:8, p. 735-762 |
| Asiasana: | accounting theories companies Nordic countries Finland |
| Kieli: | eng |
| Tiivistelmä: | This study traces events in an empirical setting where a key local space, "The Meeting", was made calculable (here as: calcbl). Based on field data from interviews and documentary sources at ABB Industry, Finland, the study theorizes in the interpretive genre, elaborating on the notion of the calcbl. space. Argued is the following: Accounting can be extended into un-formalized and more elusive local spaces - into "fluid" spaces which are not clearly mapped within the organizational hierarchy, and which lie beyond recognized responsibility units or physically distinct cells at the factory floor. By opening visibility into the discretion of these "fluid" local spaces, a tighter alignment btw. programmatic ideals and real action at the organizational grass-root can be achieved. Self-devised non-financial measurement, mediating local tensions and the interests of "autonomous" actors, becomes the technology of government in this process of normalization. |
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