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- 北田 皓嗣
- 法政大学経営学部
書誌事項
- タイトル別名
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- Accounting Numbers as Calculative Inscription(<Special Issue>Dynamics of Calculation)
- 計算の銘刻としての会計数値
- ケイサン ノ メイコク ト シテ ノ カイケイ スウチ
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The aim of this paper is to explore the constructive aspects of numbers based on literature reviews for accounting researches, which employed sociology of translation. Focusing on the materialized aspect of accounting, we argue that accounting plays the role of constructing the practices. First, accounting numbers are constructed in the relations within the organizational practice and, at the same time, they influence the network which enables these practices. Second, accounting numbers as inscriptions facilitate the creating a distance and an order due to the process of mobilizations. Third, inscriptions also mediate actions through the performativity of knowledge with it.
収録刊行物
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- 日本情報経営学会誌
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日本情報経営学会誌 33 (4), 31-39, 2013
日本情報経営学会
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詳細情報 詳細情報について
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- CRID
- 1390001205291011200
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- NII論文ID
- 110009661226
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- NII書誌ID
- AA12242308
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- ISSN
- 21899681
- 18822614
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- NDL書誌ID
- 024937657
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- 本文言語コード
- ja
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- データソース種別
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- JaLC
- NDL
- CiNii Articles
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- 抄録ライセンスフラグ
- 使用不可