/methodology/approach – The paper reprises the argument that accounting is constitutive of social relations. It proceeds to discuss Peter Miller … conceive of themselves. The paper rehearses the standard criticisms made of governmentality within the accounting literature … its implications for understanding strategy. Findings – The paper builds on the innovative work published in accounting on …

the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …

accounting. Focusing on the elite ‘Big 4’ accounting firms, the ways in which partners and other senior accountants embody …