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Accounting en de mythe van de transparantie: van representatie naar communicatie

Author

Listed:
  • Ed Vosselman

    (Radboud Universiteit, Nijmegen, Netherlands)

  • Roel Aernoudts

    (Radboud Universiteit, Nijmegen, Netherlands)

Abstract

Dit artikel bevat een kritische reflectie op het concept transparantie. Het betoogt dat de focus op taakstellingen, verantwoording en afrekening functionele stompzinnigheid heeft opgeroepen. We hebben de illusie verankerd dat cijfers een beeld van een werkelijkheid representeren; we koesteren de mythe van de transparantie. Die mythe en de ontwikkeling van het daarmee verbonden prestatiemanagement (spektakelmanagement) kan het lerend vermogen van organisaties aantasten. Dit artikel schetst de contouren van een uitweg.

Suggested Citation

  • Ed Vosselman & Roel Aernoudts, 2021. "Accounting en de mythe van de transparantie: van representatie naar communicatie," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(5-6), pages 191-197, July.
    • Handle: RePEc:arh:jmabec:v:95:y:2021:i:5-6:p:191-197
    DOI: 10.5117/mab.95.68005
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