Accounting, Representation and Responsibility: Deleuze and Guattarí Perspectives, 1st Edition (Hardback) book cover

Accounting, Representation and Responsibility

Deleuze and Guattarí Perspectives, 1st Edition

By Niels Joseph Lennon

Routledge

96 pages

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Hardback: 9780367136017
pub: 2020-07-10
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Description

In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts.

Using a theoretical apparatus from Deleuze & Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control, are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

 

Table of Contents

Acknowledgements

PART I Theoretical plateaus

Chapter 1. Introduction

Chapter 2. What can accounting learn from Deleuze?

Chapter 3. Is accounting representation work or visualization (re-presentation) work?

Chapter 4. What is accountability? Accountability, responsibility and responsibility accounting

PART II Deleuze accounting - Empirical plateaus

Chapter 5. Territorializing accountability

Chapter 6. Deterritorializing accountability

Epilogue

Index

About the Author

Niels Joseph Lennon has a Ph.D. from Copenhagen Business School, Denmark and is currently Associate Professor at Aalborg University, Denmark. He is interested in performance measurement, especially how accounting calculations construct certain visualisations of organisations and how such visualisations affect decision making and managerial action.

About the Series

Routledge Focus on Accounting and Auditing

Accounting and auditing have evolved and expanded as areas of research. This evolution presents challenges for readers trying to keep up with the latest important developments and debates. Routledge Focus on Accounting and Auditing presents concise books on important topics and how they impact on the world of accounting.

Individually, each title in the series provides coverage of a key topic, whilst collectively, the series forms a comprehensive collection across accounting and auditing research.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001040
BUSINESS & ECONOMICS / Accounting / Managerial
BUS019000
BUSINESS & ECONOMICS / Decision-Making & Problem Solving
BUS085000
BUSINESS & ECONOMICS / Organizational Behavior