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The proxemics of accounts
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.ORCID-id: 0000-0003-0008-3937
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.ORCID-id: 0000-0002-2140-8959
2017 (engelsk)Konferansepaper, Oral presentation with published abstract (Fagfellevurdert)
Abstract [en]

Earlier literature has shown that accounting overcomes distances to make the things actionable. This paper aims to add to this literature by proposing that it is the account that is at stake when organizations produce distance. We mobilize ideas from the study of proxemics which holds that social interaction is dependent on the ways distance is achieved between two actors. By reporting on a study of a board designing a scorecard as well as producing and analyzing reports, this paper shows that the board is committed to achieving different distances and that the accounts are mobilized differently to accomplish a comfortable proximity. Albeit the strains of making fair representations is a recurring issue for the board, we find that the board mobilizes accounting to achieve separate, and plural distances by imagining ‘the other.’ The board recognizes that accounts are enacted by others (including themselves in the future), and this puts demands on the board to mobilize accounts in ways in which the outcome is a comfortable and plural distances. The board adds to earlier research by concluding that the work of producing, communicating and consuming reports are affected by the ways 'the other' is imagined. That is, the representational dilemma, so often highlighted in accounting, would benefit from including the presumed consumer of the report. After all, there might be someone reading and be acting on the incomplete representation.

sted, utgiver, år, opplag, sider
2017.
HSV kategori
Identifikatorer
URN: urn:nbn:se:su:diva-143128OAI: oai:DiVA.org:su-143128DiVA, id: diva2:1095504
Konferanse
The 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 10-12, 2017
Tilgjengelig fra: 2017-05-15 Laget: 2017-05-15 Sist oppdatert: 2018-04-26bibliografisk kontrollert

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