Skærbæk, Peter; Melander, Preben - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 17-40
‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation … moments of translation. The story illustrates how, during the translation process, accounting changed its characteristics and … uses from principles of control to principles of financialisation. Such emergent forms of accounting also reflect the …