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Social and Behavioral Sciences Commons

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

2012

Business

Ed Arrington

Performance

File Type

Articles 1 - 2 of 2

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 ...