Fauré, Bertrand; Rouleau, Linda - In: Accounting, Organizations and Society 36 (2011) 3, pp. 167-182
This paper aims to advance the notion of the "situated functionality of numbers" (Ahrens & Chapman, 2007) by investigating the practical knowledge of strategy which shapes the calculations performed by accountants and middle managers when they are making a budget. It proposes an in-depth...