会计与不断变化的领域:经济、公共和地球

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE Accounting Organizations and Society Pub Date : 2024-08-31 DOI:10.1016/j.aos.2024.101574
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引用次数: 0

摘要

会计的位置感和目的感来自社会想象。对经济、公众和地球领域的想象帮助会计师理解他们周围的环境和整个世界,帮助他们与其他形式的专业知识协调并结成联盟,并确定他们对重要事项的理解。最近关于重要性的争论以及会计专业服务于 "人民和地球 "的宣言表明,会计的位置感和立场是多变的,但其长期存在的想象表明,它也是有规律和稳定的。通过讨论对经济、公众和地球的想象如何预示着会计如何从我们的 "气泡"(斯洛特迪克语)中将我们与世界联系起来,本文提出了一个理由,即我们应更多地关注这些想象如何塑造我们对会计的理解,以及会计可以成为什么,它们如何将会计锁定在什么位置,以及我们如何与会计一起锁定在什么位置。
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Accounting and the shifting spheres: The economic, the public, the planet

Accounting's sense of place and purpose is informed by social imaginaries. The imaginaries of the sphere of the economic, the public, and the planet help accountants make sense of their surroundings and the world at large, help them coordinate and form alliances with other forms of expertise, and frame their understanding of what matters. Recent disputes over materiality and declarations by the profession to serve the “people and the planet” suggest that accounting's sense of place and position is variable, yet its long-standing imaginaries indicate that it is also regular and steady. By discussing how imaginaries of the economic, the public and the planet prefigure how accounting connects us with the world from our “bubbles” (Sloterdijk), the paper makes a case for paying more attention to how these imaginaries shape our understanding of what accounting is about and can become, how they might lock accounting into position, and us with it.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
期刊最新文献
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