Revellino, Silvana; Mouritsen, Jan - In: Qualitative Research in Accounting & Management 14 (2017) 4, pp. 448-466
calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that … innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in … provoking and transforming innovation and its associated values, notably beyond innovators’ initial intentions. Thus, innovation …