Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals

Experts, networks and inscriptions in the fabrication of accounting images: A story of the... This ethnography of three Australian hospitals seeks to understand how and why new accounting systems are “experimented” with in organizations. Latour's sociology of translation is adapted to argue that accounting change emerged not because there was certain knowledge of positive economic outcomes but because an uncertain faith, fostered by expert-generated inscriptions and rhetorical strategies, was able to tie together shifting interests in an actor network. The paper also highlights how accounting may ironically be both real and a simulation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Organizations and Society Elsevier

Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals

Accounting, Organizations and Society, Volume 20 (2) – Feb 1, 1995

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Publisher
Elsevier
Copyright
Copyright © 1995 Elsevier Ltd
ISSN
0361-3682
DOI
10.1016/0361-3682(95)95744-H
Publisher site
See Article on Publisher Site

Abstract

This ethnography of three Australian hospitals seeks to understand how and why new accounting systems are “experimented” with in organizations. Latour's sociology of translation is adapted to argue that accounting change emerged not because there was certain knowledge of positive economic outcomes but because an uncertain faith, fostered by expert-generated inscriptions and rhetorical strategies, was able to tie together shifting interests in an actor network. The paper also highlights how accounting may ironically be both real and a simulation.

Journal

Accounting, Organizations and SocietyElsevier

Published: Feb 1, 1995

References

  • Management Consultants: Systems Development, Power and The Translation of Problems
    Bloomfield, B.P; Best, A
  • Some Elements of a Sociology of Translation
    Callon, M
  • The Economics and Financing of Hospitals in Australia
    Palmer, G.R
  • Public Management and the Australian State in the 1980s
    Yeatman, A

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