Sawabe, Norio; Yoshikawa, Kohji; Shinohara, Kosuma - Graduate School of Economics, Kyoto University - 2010
This paper examines how accounting is implicated in strategizing practices at a financial institution. We investigate … concreted shape through everyday practices at local divisions, and examine the way in which accounting plays in the strategizing … micro processes of strategizing. In particular, this paper examines emotional aspects of accounting in everyday practices …