Jayasinghe, Kelum; Soobaroyen, Teerooven; Thomas, Dennis - In: International Journal of Critical Accounting 3 (2011) 1, pp. 26-62
This paper examines the critical role the 'accounting language' plays in organisational change. Whilst researchers have studied 'business planning' as a pedagogic device aimed at controlling spending and at introducing accountability, the explicit role played by 'accounting language' in the...