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Accounting representation and the road to commercial salvation

Ezzamel, Mahmoud, Lilley, Simon and Willmott, Hugh 2004. Accounting representation and the road to commercial salvation. Accounting, Organizations and Society 29 (8) , pp. 783-813. 10.1016/j.aos.2003.10.004

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Abstract

Presents a study of the role played by accounting inscriptions in a UK high-tech manufacturing company following a strategic reorganization to improve profitability and customer focus. Outlines the company's history and the key themes of the reorganization; and discusses management's use of a motorway metphor to help employees understand the interdependence between activites, process mapping, individual responsibility etc. Explains how new accounting performance measures were used to make engineers and assembly workers more cost conscious and focused on cutomer-related targets; but recognizes their scepticism and suggests that they became resigned to the new measures largely because of fear of further redundancies. Admits that the influence of inscriptions is hard to separate from their context of changing industrial and market conditions but concludes that they can help to subjugate and subjectify employees, facilitate the use of metaphors and shift power/knowledge relationships. Draws parallels with other research.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Accounting Research; Employee Attitudes; Managerial Power; Metaphors; Organizational Change; Performance Measurement; United Kingdom; Written Communications
Publisher: Elsevier
ISSN: 0361-3682
Last Modified: 04 Jun 2017 04:25
URI: http://orca.cf.ac.uk/id/eprint/38574

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