会計の人類学に向けた展望

吉田 浩平

doi:10.14890/jjcanth.89.4_612

書誌事項

タイトル別名

Toward an Anthropology of Accounting
学際的・批判的会計学の批判的継承
A Critical Inheritance from Interdisciplinary and Critical Accounting Studies

説明

<p>This study argues for the anthropological study of accounting, emphasizing its critical role as a technology that mediates and embeds an abstract"market"model, constructing"reality"through the ostensibly objective numerical representation. Accounting significantly influences organizations and individuals through its standards and practices, shaping behavior and decision-making processes, regardless of whether actors are consciously aware of the model's underlying assumptions. By standardizing global financial practices, accounting reinforces organizational norms and perpetuates economic ideologies that align with broader market-driven goals. Considering interdisciplinary perspectives, particularly Peter Miller's influential work in critical accounting theory, this study examines how accounting functions as a centripetal force, consolidating norms and practices within various organizational contexts. However, it also explores the significance of recognizing how these forces can diverge, leading to unintended outcomes that deviate from centralization.</p>

収録刊行物

文化人類学

文化人類学 89 (4), 612-623, 2025-03-31

日本文化人類学会

キーワード

詳細情報詳細情報について

CRID: 1390022874930652160

DOI: 10.14890/jjcanth.89.4_612

ISSN: 24240516; 13490648

本文言語コード: ja

データソース種別

JaLC

抄録ライセンスフラグ: 使用不可

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