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.
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
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.