IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v113y2024ics0361368224000345.html
   My bibliography  Save this article

Accounting and the shifting spheres: The economic, the public, the planet

Author

Listed:
  • Vollmer, Hendrik

Abstract

Accounting's sense of place and purpose is informed by social imaginaries. The imaginaries of the sphere of the economic, the public, and the planet help accountants make sense of their surroundings and the world at large, help them coordinate and form alliances with other forms of expertise, and frame their understanding of what matters. Recent disputes over materiality and declarations by the profession to serve the “people and the planet” suggest that accounting's sense of place and position is variable, yet its long-standing imaginaries indicate that it is also regular and steady. By discussing how imaginaries of the economic, the public and the planet prefigure how accounting connects us with the world from our “bubbles” (Sloterdijk), the paper makes a case for paying more attention to how these imaginaries shape our understanding of what accounting is about and can become, how they might lock accounting into position, and us with it.

Suggested Citation

  • Vollmer, Hendrik, 2024. "Accounting and the shifting spheres: The economic, the public, the planet," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    • Handle: RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000345
    DOI: 10.1016/j.aos.2024.101574
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361368224000345
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.aos.2024.101574?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368224000345. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.