Accounting in time: Organizational time-reckoning and accounting practice

Ezzamel, Mahmoud ORCID: https://orcid.org/0000-0002-3673-8440 and Robson, Keith 1995. Accounting in time: Organizational time-reckoning and accounting practice. Critical Perspectives on Accounting 6 (2) , pp. 149-170. 10.1006/cpac.1995.1015

Full text not available from this repository.

Abstract

Although there is a well established tradition for the explicit study of time in economic (e.g. 1958; Shackle, 1981; O'Driscoll & Rizzo, 1985), organizational sociology (see review by Clark, 1985), and social theory (see review by Giddens, 1981; Blyton et al., 1989; Adam, 1990), little attention has been given to the relevance of time theories to accounting (cf. Loft, 1991). This paper seeks to redress this neglect by reviewing two main conceptions of time emphasized by sociologists as linear and cyclical and examining the relevance of these theories to the research of accounting practice. In this paper we explore two concepts of time and their relationship to accounting research. While we conclude that the majority of studies in accounting pre-suppose a linear concept of time, we seek to open and further the issue of the conceptualization of time in accounting practices by focusing upon organizational time reckoning in accounting and its relationship to issues of organizational power and conflict. Two dimensions of the politics of time are explored through examples in accounting: the first concerns the commodification of time and conflicts of temporal priority, the second emphasizes the cyclical aspects of organizational time reckoning in the structuring of temporal visioning, and the potentials for conflicts both within and between organizational practices.

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:	1045-2354
Last Modified:	25 Oct 2022 08:16
URI:	https://orca.cardiff.ac.uk/id/eprint/52088

Citation Data

Cited 33 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item