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Translation impossible? Accounting for a city project

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  • Barbara Czarniawska

Abstract

Purpose - The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome. Design/methodology/approach - The paper is based on a study consisting of various accounts of the project, including a photo reportage done by the author. Findings - The study revealed that in spite of, and perhaps because of, a multitude of accounts, it was difficult if not impossible to follow the chain of translations from a political decision to actual events in the city. One of the reasons is the politicians' tendency to manipulate accounts; another is the hermetic character of technical accounts, including accounting, which makes actual processes more opaque rather than more transparent. Research limitations/implications - Within research perspective, a conceptualization of city management as a construction and maintenance of an action net might be helpful in attempts to render the complexity of translations of events and actions into words and numbers, and vice versa. Practical implications - The practical implication is that a more focused and consistent translation is needed, leaving open the question who should accomplish it. The possible candidates are the media, citizens' organizations and researchers. Originality/value - The paper offers a possible interpretative frame for studying city management, enriching it by the inclusion of visual reporting.

Suggested Citation

  • Barbara Czarniawska, 2010. "Translation impossible? Accounting for a city project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 420-437, March.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:3:p:420-437
    DOI: 10.1108/09513571011034361
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    References listed on IDEAS

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    1. Czarniawska, Barbara, 2004. "On Time, Space, and Action Nets," GRI-rapport 2004:5, University of Gothenburg, Gothenburg Research Institute GRI.
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    Cited by:

    1. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    2. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    3. Sarah Maire & Sébastien Liarte, 2018. "Building on visuals : Taking stock and moving ahead," Post-Print hal-03026729, HAL.
    4. Barbara Czarniawska, 2012. "Does Planning Belong to the Politics of the Past?," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(4), December.
    5. Irvine Lapsley & Peter Miller & Fabrizio Panozzo, 2010. "Accounting for the city," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 305-324, March.
    6. Brorström, Sara, 2017. "The paradoxes of city strategy practice: Why some issues become strategically important and others do not," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 213-221.

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