Accounting Representation and Responsibility Deleuze and Guattarí Perspectives 1st Edition by Niels Joseph Lennon ISBN 0367540436 978-0367540432

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Product details:

ISBN 10: 0367540436 

ISBN 13: 978-0367540432

Author:  Niels Joseph Lennon

In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts.

Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

Table of contents: 

1. Introduction

2. What Can Accounting Learn From Deleuze?

3. Is Accounting Representation Work Or Visualization (Re-presentation) Work?

4. What Is Accountability? Accountability, Responsibility And Responsibility Accounting

5. Territorializing Accountability 1

6. Deterritorializing Accountability 1

7. Epilogue

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Tags: Niels Joseph Lennon, Accounting, Representation, Responsibility, Deleuze, Guattarí, Perspectives