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Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

2012

Business

Ed Arrington

Accounting

File Type

Articles 1 - 6 of 6

Full-Text Articles in Social and Behavioral Sciences

Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington Oct 2012

Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington

Ed Arrington

Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is intimately linked to social and cultural transitions which have led political theorists to not only question modern political theory but to also recognize the political significance of practices like accounting to political theory. We contend that these same transitions also make possible expansions of accounting through NewPublicManagement (NPM) initiatives like the U.S.'s NationalPerformanceReview (NPR). Seen in this way, accounting theory begins ...


Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington Oct 2012

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Ed Arrington

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes ...


Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington Oct 2012

Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington

Ed Arrington

No abstract provided.


Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington Oct 2012

Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington

Ed Arrington

Sexual identity, like economic identity, is a product of historical systems of discourse and representation: that is, sexual identity is produced culturally and linguistically. In this case, even the body iteself is not pre- or acultural. Instead, it is a socially inscribed "sexed" body, a body often constructed and made meaningful as either phallic (the masculine) or castrated (the feminine). Viewed in this light, sexual identity is not essential or biologistic. Instead, it is an artifact of morphology, produced through disursive effects.


Letting The Chat Out Of The Bag: Deconstruction, Privilege, And Accounting Research, Cecil Arrington, Jere Francis Oct 2012

Letting The Chat Out Of The Bag: Deconstruction, Privilege, And Accounting Research, Cecil Arrington, Jere Francis

Ed Arrington

There are signs on the intellectual scene that we are moving out of an era in the social sciences termed modernism - a belief that separating fact form value, truth form falsity, is just a matter of applying the right version of method.


A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington Oct 2012

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Ed Arrington

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different ...