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Accounting, culture and accounting-culture

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  • Mouritsen, Jan

Abstract

This paper presents a case study of the interplay between corporate culture, accounting systems and systems of accountability. The paper analyses empirically the meaning of corporate culture and the significance of accounting in shaping organizational reality. Goffman's distinction between front region and back region is used to characterize the difference between "soft" corporate culture and "hard" accounting controls. Accounting is seen as a cultural object since it carries "extended" signification. It carries social meaning about the role of productivity and profitability which goes beyond any individual business situation.

Suggested Citation

  • Mouritsen, Jan, 1989. "Accounting, culture and accounting-culture," Scandinavian Journal of Management, Elsevier, vol. 5(1), pages 21-47.
    • Handle: RePEc:eee:scaman:v:5:y:1989:i:1:p:21-47
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    Cited by:

    1. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
    2. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    3. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    4. Conrad, Lynne, 2014. "Reflections on the application of and potential for structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 128-134.
    5. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    6. 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).
    7. Sudhir Lodh & Michael Gaffikin, 2003. "Implementation of an integrated accounting and cost management system using the SAP system: a field study," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 85-121.
    8. Broadbent, Jane, 1992. "Change in organisations: A case study of the use of accounting information in the NHS," The British Accounting Review, Elsevier, vol. 24(4), pages 343-367.
    9. Laguecir, Aziza & Leca, Bernard, 2019. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 39-58.

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