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Why accounting happens—a practice perspective on accounting as teleological event in the timespace of human activity

Author

Listed:
  • Thomas Ahrens

    (UAEU - United Arab Emirates University)

  • Zakaria Zamzulaila

    (International Islamic University Malaysia [Kuala Lumpur])

  • Amélie Blot Lefevre Matte

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper outlines a Heideggerian account of human activity to explain causality in accounting practices. It is based on Schatzki's interpretation of Heidegger. Schatzki conceptualised human activity as caused by practical intelligibility, or what makes sense to people to do. The effects of practical intelligibility play out in the experiential timespace of human activity. We argue that practical intelligibility offers ways of explicating the complex causality of accounting practices without jeopardising the hallmark of social and organisational studies of accounting, namely, sensitivity to context through grounded analytical categories. This approach to causality can help clarify the social and organisational functionings of accounting and create greater acceptance for this kind of research. We illustrate our argument with observations of accounting, management, and control practices from an ethnographic field study of a privatised pharmaceutical company.

Suggested Citation

  • Thomas Ahrens & Zakaria Zamzulaila & Amélie Blot Lefevre Matte, 2022. "Why accounting happens—a practice perspective on accounting as teleological event in the timespace of human activity," Post-Print hal-04397425, HAL.
    • Handle: RePEc:hal:journl:hal-04397425
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