Accounting and Emotion : Teleology and Emotionality in Accounting Practices(<Special Issue>Dynamics of Calculation)

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  • 勘定と感情 : 会計実践における目的志向性と感情性(<特集>計算の力学)
  • 勘定と感情 : 会計実践における目的志向性と感情性
  • カンジョウ ト カンジョウ : カイケイ ジッセン ニ オケル モクテキ シコウセイ ト カンジョウセイ

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Drawing upon the concept of teleoaffective structure proposed by Schatzki (1996, 2002), the emotional dimension in relation to the teleological dimension of accounting practices is examined in this paper. Utilizing the data obtained from ethnographic field research of a financial institution which assists its clients to turnaround their business, it is found that instrumentally rational activities are systematically connected to the emotionality of the site. While on the teleological dimension, signifying chain links meanings of local activities with the strategic agenda set by the top management, a dilemma between discontinuity from the past and the perceived feasibility of business turnaround is overcome by the social signification generated on the emotional dimension of the site.

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