TY - JOUR
AU1 - Andreas Sundström
AB - Purpose – The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users. Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small‐sized publicly‐funded theater. The qualitative research design incorporates interviews, observations and document analysis. Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management. Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.
TI - Framing numbers “at a distance”: intangible performance reporting in a theater
JF - Journal of Human Resource Costing & Accounting
DO - 10.1108/14013381111197216
DA - 2011-11-01
UR - https://www.deepdyve.com/lp/emerald-publishing/framing-numbers-at-a-distance-intangible-performance-reporting-in-a-T5jFuyq6ds
SP - 260
EP - 278
VL - 15
IS - 4
DP - DeepDyve
ER -