When calculative practices are no more: On the de-accountingization of the operational level of a public sector agency Holmgren Caicedo, Mikael Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning. ORCID-id: 0000-0001-5639-3569 Höglund, Linda ORCID-id: 0000-0003-2308-2187 Mårtensson, Maria Stockholms universitet, Samhällsvetenskapliga fakulteten, Stockholms centrum för forskning om offentlig sektor (SCORE). Linnaeus University, Sweden. ORCID-id: 0000-0002-7889-2331 2019 (Engelska) Ingår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408
Abstract [en]
This study reports on an attempt to remove management accounting’s calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual’s private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting’s calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.
Ort, förlag, år, upplaga, sidor
2019.