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When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.ORCID iD: 0000-0001-5639-3569
Stockholm University, Faculty of Social Sciences, Stockholm Centre for Organizational Research (SCORE). Linnaeus University, Sweden.ORCID iD: 0000-0002-7889-2331
2019 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 35, no 4, p. 373-389Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2019. Vol. 35, no 4, p. 373-389
Keywords [en]
accountingization, calculative practices, colonization thesis, Habermas, NPM
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-170435DOI: 10.1111/faam.12211ISI: 000489261900004OAI: oai:DiVA.org:su-170435DiVA, id: diva2:1333549
Available from: 2019-07-01 Created: 2019-07-01 Last updated: 2019-11-11Bibliographically approved

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Holmgren Caicedo, MikaelHöglund, LindaMårtensson, Maria
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