Accounting studies illustrating a transformative orientation of concern
| Study | Transformative concern | How the study acts upon the field of accounting |
|---|---|---|
| Burchell et al. (1980) | Revealing accounting's institutional entanglement | Treats accounting as shaping organisational problems and social constellations rather than responding to pre-given ones |
| Chua (1986) | Opening methodological space beyond positivism | Establishes that interpretive and critical approaches rest on coherent foundations, widening what counts as legitimate methodology |
| Hines (1988) | Reframing representation as construction | Shows that accounting actively constructs rather than reflects reality, unsettling the field's assumptions about representation |
| Hopwood (1972) | Establishing accounting as an organisational and behavioural object | Reveals managerial control as socially embedded and accessible to behavioural and organisational field studies of accounting in management |
| Kornberger et al. (2017) | Making digital infrastructures visible as sites of ordering | Reveals how platform architectures embed accounting logics that organise value, accountability and participation |
| Miller and O'Leary (1987) | Reading accounting's history as subject formation | Shows how calculative practices historically produced manageable subjects, linking accounting to broader histories of discipline |
| Millo and MacKenzie (2009) | Demonstrating performativity of financial models | Shows that financial models shape the markets they describe, blurring the boundary between representation and action |
| Pfister et al. (2024) | Reframing economic performance through prosociality | Introduces a new economic paradigm that treats relational conditions for cooperation as the foundation of performance |
| Study | Transformative concern | How the study acts upon the field of accounting |
|---|---|---|
| Revealing accounting's institutional entanglement | Treats accounting as shaping organisational problems and social constellations rather than responding to pre-given ones | |
| Opening methodological space beyond positivism | Establishes that interpretive and critical approaches rest on coherent foundations, widening what counts as legitimate methodology | |
| Reframing representation as construction | Shows that accounting actively constructs rather than reflects reality, unsettling the field's assumptions about representation | |
| Establishing accounting as an organisational and behavioural object | Reveals managerial control as socially embedded and accessible to behavioural and organisational field studies of accounting in management | |
| Making digital infrastructures visible as sites of ordering | Reveals how platform architectures embed accounting logics that organise value, accountability and participation | |
| Reading accounting's history as subject formation | Shows how calculative practices historically produced manageable subjects, linking accounting to broader histories of discipline | |
| Demonstrating performativity of financial models | Shows that financial models shape the markets they describe, blurring the boundary between representation and action | |
| Reframing economic performance through prosociality | Introduces a new economic paradigm that treats relational conditions for cooperation as the foundation of performance |
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