Toward an Anthropology of Accounting

DOI

Bibliographic Information

Other Title
  • 会計の人類学に向けた展望
  • 学際的・批判的会計学の批判的継承
  • A Critical Inheritance from Interdisciplinary and Critical Accounting Studies

Search this article

Description

<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>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390022874930652160
  • DOI
    10.14890/jjcanth.89.4_612
  • ISSN
    24240516
    13490648
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

Report a problem

Back to top