IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v44y2014i2p83-103.html
   My bibliography  Save this article

The societal relevance of management accounting: An introduction to the special issue

Author

Listed:
  • Sven Modell

Abstract

This essay introduces the special issue of Accounting and Business Research exploring the societal relevance of management accounting and locates the individual contributions within this research agenda. In contrast to prevailing, managerialist conceptions of relevance, the discussion is guided by an over-riding ambition to turn management accounting research "inside out" to examine the effects of management accounting practices on a broader range of constituencies and interests in society and the formation of such practices beyond individual organisations. I start by charting the development of extant and emerging debates on the relevance of management accounting research and practice and then outline some pertinent research themes worthy of further exploration. In doing so, I pay particular attention to emerging research illustrating how management accounting becomes implicated in the external regulation and governance of organisations, the shaping of markets and the wider, societal consequences of such processes. I also discuss some theoretical and methodological implications of exploring such topics.

Suggested Citation

  • Sven Modell, 2014. "The societal relevance of management accounting: An introduction to the special issue," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 83-103, April.
    • Handle: RePEc:taf:acctbr:v:44:y:2014:i:2:p:83-103
    DOI: 10.1080/00014788.2014.882741
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2014.882741
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2014.882741?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.

    References listed on IDEAS

    as
    1. Donald Mackenzie & Fabian Muniesa & Lucia Siu, 2007. "Do Economists Make Markets? On the Performativity of Economics," Post-Print halshs-00149145, HAL.
    2. Donald MacKenzie & Fabian Muniesa & Lucia Siu, 2007. "Introduction to Do Economists Make Markets? On the Performativity of Economics," Introductory Chapters, in: Donald MacKenzie & Fabian Muniesa & Lucia Siu (ed.),Do Economists Make Markets? On the Performativity of Economics, Princeton University Press.
    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. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    2. Luigi Doria, 2023. "Reading cases of local quality of life assessment as incomplete and socio-politically contentious practices," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(2), pages 1393-1420, April.
    3. Cecilia Langella & Niccol? Persiani, 2022. "Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 59-84.
    4. van Helden, Jan & Uddin, Shahzad, 2016. "Public sector management accounting in emerging economies: A literature review," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 34-62.
    5. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
    6. Maria Serena Chiucchi & Marco Gatti, 2020. "Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione: quali prospettive?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 5-10.
    7. Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.

    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. Aleksandra Kuzior & Aleksy Kwilinski & Ihor Hroznyi, 2021. "The Factorial-Reflexive Approach to Diagnosing the Executors’ and Contractors’ Attitude to Achieving the Objectives by Energy Supplying Companies," Energies, MDPI, vol. 14(9), pages 1-16, April.
    2. Franck Cochoy & Martin Giraudeau & Liz McFall, 2010. "Performativity, Economics And Politics," Journal of Cultural Economy, Taylor & Francis Journals, vol. 3(2), pages 139-146, July.
    3. Benjamin Braun, 2016. "From performativity to political economy: index investing, ETFs and asset manager capitalism," New Political Economy, Taylor & Francis Journals, vol. 21(3), pages 257-273, May.
    4. Faulconbridge, James R. & Muzio, Daniel, 2021. "Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    5. Mélodie Cartel & Eva Boxenbaum & Franck Aggeri & Jean-Yves Caneill, 2017. "Policy making as collective bricolage: the role of the electricity sector in the making of the European carbon market," Post-Print hal-01615460, HAL.
    6. Banzhaf, H. Spencer, 2016. "Constructing markets: environmental economics and the contingent valuation controversy," MPRA Paper 78814, University Library of Munich, Germany.
    7. Léna Pellandini-Simányi, 2016. "Non-marketizing agents in the study of markets: competing legacies of performativity and actor-network-theory in the marketization research program," Journal of Cultural Economy, Taylor & Francis Journals, vol. 9(6), pages 570-586, November.
    8. Alvial-Palavicino, Carla & Ureta, Sebastián, 2017. "Economizing justice: Turning equity claims into lower energy tariffs in Chile," Energy Policy, Elsevier, vol. 105(C), pages 642-647.
    9. Kenneth Iain MacDonald & Catherine Corson, 2012. "‘TEEB Begins Now’: A Virtual Moment in the Production of Natural Capital," Development and Change, International Institute of Social Studies, vol. 43(1), pages 159-184, January.
    10. Laure Cabantous & Jean-Pascal Gond, 2011. "Rational Decision Making as Performative Praxis: Explaining Rationality's Éternel Retour," Organization Science, INFORMS, vol. 22(3), pages 573-586, June.
    11. Karen Boll, 2014. "Representing and Performing Businesses," Journal of Cultural Economy, Taylor & Francis Journals, vol. 7(2), pages 226-244, May.
    12. Claes-Fredrik Helgesson, 2013. "New colours and new weight to the study of marketing," Journal of Cultural Economy, Taylor & Francis Journals, vol. 6(2), pages 220-225, May.
    13. Alaric Bourgoin & Fabian Muniesa, 2012. "Making a consultancy slideshow 'rock solid': a study of pragmatic efficacy," Working Papers halshs-00702224, HAL.
    14. Marion Varlet & Florence Allard-Poesi, 2015. "Les Conditions de Performativité du Discours Stratégique Analyses et apports d'Austin, Searle, Butler et Callon," Post-Print hal-01490627, HAL.
    15. Turo-Kimmo Lehtonen & Ine Van Hoyweghen, 2014. "Editorial," Journal of Cultural Economy, Taylor & Francis Journals, vol. 7(4), pages 532-540, October.
    16. Enora Robin & Laura Nkula-Wenz, 2021. "Beyond the success/failure of travelling urban models: Exploring the politics of time and performance in Cape Town’s East City," Environment and Planning C, , vol. 39(6), pages 1252-1273, September.
    17. Yahya Madra & Fikret Adaman, 2013. "Neoliberal reason and its forms:Depoliticization through economization," Working Papers 2013/07, Bogazici University, Department of Economics.
    18. Patrick Mardellat, 2009. "Max Weber's critical response to theoretical economics," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 16(4), pages 599-624.
    19. Eva Lövbrand & Johannes Stripple, 2012. "Disrupting the Public–Private Distinction: Excavating the Government of Carbon Markets Post-Copenhagen," Environment and Planning C, , vol. 30(4), pages 658-674, August.
    20. Erin Lockwood, 2015. "Predicting the unpredictable: Value-at-risk, performativity, and the politics of financial uncertainty," Review of International Political Economy, Taylor & Francis Journals, vol. 22(4), pages 719-756, August.

    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:taf:acctbr:v:44:y:2014:i:2:p:83-103. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    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.