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Inflation accounting and action at a distance: the sandilands episode

Robson, Keith 1994. Inflation accounting and action at a distance: the sandilands episode. Accounting Organizations and Society 19 (1) , pp. 45-82. 10.1016/0361-3682(94)90012-4

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Why was inflation accounting a problem in the 1970s? This paper attempts to answer this question by presenting the case of the Sandilands Report in the U.K. (Report of the Committee of Inquiry on Inflation Accounting, Cmnd. 6225, 1975a). The problematization of inflation accounting is conceptualized in terms of how government can act at a distance upon management, economic organizations and other institutions. The concept of action at a distance is developed by examining four arenas (Burchell et al., Accounting, Organizations and Society, 1985, pp. 381–414) in the Sandilands episode constituted by relationships between inflation accounting techniques, policy discourses and rationales, and institutionalized calculations.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Publisher: Elsevier
ISSN: 0361-3682
Last Modified: 25 Jun 2017 04:24

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