In organizations, accounting produces organizational knowledge that
affects 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 and Guattari, 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.
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