Accounting, culture and accounting-culture
This paper presents a case study of the interplay between corporate culture, accounting systems and systems of accountability. The paper analyses empirically the meaning of corporate culture and the significance of accounting in shaping organizational reality. Goffman's distinction between front region and back region is used to characterize the difference between "soft" corporate culture and "hard" accounting controls. Accounting is seen as a cultural object since it carries "extended" signification. It carries social meaning about the role of productivity and profitability which goes beyond any individual business situation.
Year of publication: |
1989
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Authors: | Mouritsen, Jan |
Published in: |
Scandinavian Journal of Management. - Elsevier, ISSN 0956-5221. - Vol. 5.1989, 1, p. 21-47
|
Publisher: |
Elsevier |
Subject: | Management corporate culture accounting accountability |
Saved in:
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