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Justification and accounting: applying sociology of worth to accounting research

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  • Marcia Annisette
  • Alan J. Richardson

Abstract

Purpose - The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thévenot in their works, including their path‐breaking bookDe la justificationpublished in 1991. Design/methodology/approach - The paper explores the basic tenets of this “new sociology” and draws on it to render a reinterpretation of Ansari and Euske's study of cost accounting in a military depot. Findings - The sociology of worth complements extant sociological approaches to accounting by providing a language and a conceptual tool‐box for understanding the multiple rationalities in which accounting is implicated. In addition, given its pragmatic micro level approach to accounting, it has the potential to act as a bridge between institutional theory and practice theory. Originality/value - This paper is the first known to render an extensive discussion of Boltanski and Thévenot's work in the accounting literature and to apply insights from this work to accounting research.

Suggested Citation

  • Marcia Annisette & Alan J. Richardson, 2011. "Justification and accounting: applying sociology of worth to accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 229-249, February.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:2:p:229-249
    DOI: 10.1108/09513571111100690
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    References listed on IDEAS

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    1. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    2. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00680089, HAL.
    3. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    4. Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," HEC Research Papers Series 777, HEC Paris.
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    6. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00678024, HAL.
    7. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
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    Cited by:

    1. Annisette, Marcia & Trivedi, Viswanath Umashanker, 2013. "Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 1-29.
    2. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
    4. German Varas & Omar Sabaj & Clay Spinuzzi & Miguel Fuentes & Valentin Gerard & Paula Cabezas, 2023. "Value Creation in Start-Up Discourse: Linking Pitch and Venture Through Logics of Justification," Post-Print hal-03972594, HAL.
    5. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    6. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    7. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    8. Kracman, Kimberly, 2022. "Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    9. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    10. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    11. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
    12. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    13. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    14. Carlos Ramirez, 2013. "‘We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!’ Quality Control and Orders of Worth in the British Audit Profession," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 845-869, July.
    15. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    16. Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.
    17. Richardson, Alan J. & Kilfoyle, Eksa, 2016. "Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 32-47.
    18. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).

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