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When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency
Stockholm Univ, SBS, Stockholm, Sweden..
Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, Industriell ekonomi och organisation.ORCID-id: 0000-0003-2308-2187
Linnaeus Univ, Sch Business & Econ, Vaxjo, Sweden.;Stockholm Univ, Stockholm Ctr Org Res SCORE, Stockholm, Sweden..
2019 (engelsk)Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, nr 4, s. 373-389Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.

sted, utgiver, år, opplag, sider
WILEY , 2019. Vol. 35, nr 4, s. 373-389
Emneord [en]
accountingization, calculative practices, colonization thesis, Habermas, NPM
HSV kategori
Identifikatorer
URN: urn:nbn:se:mdh:diva-45877DOI: 10.1111/faam.12211ISI: 000489261900004Scopus ID: 2-s2.0-85068363230OAI: oai:DiVA.org:mdh-45877DiVA, id: diva2:1366848
Tilgjengelig fra: 2019-10-31 Laget: 2019-10-31 Sist oppdatert: 2019-12-17bibliografisk kontrollert

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