IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v27y2002i8p737-761.html
   My bibliography  Save this article

From moral evaluation to rationalization: accounting and the shifting technologies of credit

Author

Listed:
  • Jeacle, Ingrid
  • Walsh, Eamonn J.

Abstract

No abstract is available for this item.

Suggested Citation

  • Jeacle, Ingrid & Walsh, Eamonn J., 2002. "From moral evaluation to rationalization: accounting and the shifting technologies of credit," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 737-761, November.
    • Handle: RePEc:eee:aosoci:v:27:y:2002:i:8:p:737-761
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361-3682(02)00015-6
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

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

    References listed on IDEAS

    as
    1. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    2. Walsh, Eamonn J. & Stewart, Ross E., 1993. "Accounting and the construction of institutions: The case of a factory," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 783-800.
    3. Loft, Anne, 1986. "Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 137-169, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    2. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    3. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    4. Grisard, Claudine, 2023. "Time, workload model and the entrepreneurial construction of the neoliberal academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
    6. Suresh Cuganesan, 2008. "Calculating customer intimacy: accounting numbers in a sales and marketing department," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 78-103, January.
    7. Jane Brown & Anders Wäppling & Helen Woodruffe-Burton & Kate Black, 2017. "The orbit of consumer credit choices," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 22(2), pages 85-96, June.
    8. Thomas Wainwright, 2011. "Elite Knowledges: Framing Risk and the Geographies of Credit," Environment and Planning A, , vol. 43(3), pages 650-665, March.
    9. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    10. Gilbert, Christine, 2021. "Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    11. Andrew Leyshon & Dawn Burton & David Knights & Catrina Alferoff & Paola Signoretta, 2004. "Towards an Ecology of Retail Financial Services: Understanding the Persistence of Door-to-Door Credit and Insurance Providers," Environment and Planning A, , vol. 36(4), pages 625-645, April.
    12. Välikangas, Anita & Seeck, Hannele, 2011. "Exploring the Foucauldian interpretation of power and subject in organizations," LSE Research Online Documents on Economics 49807, London School of Economics and Political Science, LSE Library.
    13. Massimo Sargiacomo & Luca Ianni & Antonio D'Andreamatteo, 2014. "Contabilit? e Governo dell?Economia Agricola della Nazione: Arrigo Serpieri e la Riforma dei Consorzi di Bonifica," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 85-111.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Walsh, Eamonn J. & Jeacle, Ingrid, 2003. "The taming of the buyer: the retail inventory method and the early twentieth century department store," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 773-791.
    2. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    3. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    4. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    5. Bigoni, Michele & Antonelli, Valerio & Cafaro, Emanuela Mattia & D'Alessio, Raffaele & Funnell, Warwick, 2020. "Accounting for the ‘deviant’ in 19th century Italian prisons," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    6. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    7. Lee Parker, 2002. "Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 305-327.
    8. Noguchi, Masayoshi & Nakamura, Tsunehiko & Shimizu, Yasuhiro, 2015. "Accounting control and interorganisational relations with the military under the wartime regime: The case of Mitsubishi Heavy Industry's Nagoya Engine Factory," The British Accounting Review, Elsevier, vol. 47(2), pages 204-223.
    9. Jenny Jing Wang, 2022. "The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 577-596, March.
    10. Preston, Alistair M. & Vesey, Andrew M., 2008. "The construction of US utility accounting: 1882-1944," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 415-435.
    11. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
    12. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    13. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    14. Lucas, Michael & Rafferty, James, 2008. "Cost analysis for pricing: Exploring the gap between theory and practice," The British Accounting Review, Elsevier, vol. 40(2), pages 148-160.
    15. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    16. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    17. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
    18. Armstrong, Peter, 2015. "The discourse of Michel Foucault: A sociological encounter," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 29-42.
    19. Bakre, Owolabi M., 2008. "Financial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 487-522.
    20. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).

    More about this item

    Statistics

    Access and download statistics

    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:27:y:2002:i:8:p:737-761. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.