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The development of accounting calculations as chronological network effects

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Purpose – This paper aims to examine the processes through which accounting calculations are
formed and developed in a Japanese manufacturing company.
Design/methodology/approach – The paper is based on an in-depth longitudinal case study.
Actor network theory is used to analyze the empirics and to trace the historical translation process
where the calculations were formed and developed as inscriptions.
Findings – The empirics show that an accounting calculation (called PPH) was formed and
developed as a flag to rally around to involve different interests at different times. It translated
changing external social and economic contexts as well as internal managerial and shop-floor interests
into its calculations at different stages of the company’s development. The processes were inscribed in
the form of an accounting calculation and these inscriptions were accumulated, rather than replaced or
abandoned, to create growth rings of accounting calculations as chronological network effects.
Originality/value – The case in this paper demonstrates that keiei-rinen (management philosophy)
control can be more bottom-up than implied in the extant literature. Shop-floor workers and
non-accounting experts participate in (re)shaping processes of accounting calculations. In these
processes, “stability” is the key for the calculations to remain at the centre of translation attracting
various interests and linking different demands over time.

Keywords Actor network theory, Amoeba management, Inscription,Japanese management and accounting, Keiei-rinen (management philosophy)

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 9 No. 4, 2013 pp. 380-407

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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