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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
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 to move …
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
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, or …
Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington
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.
Globalization, Management Control & Ideology: Local And Multinational Perspectives, Riad Ajami, C Arrington, Falconer Mitchell, Hanne Nørreklit
Globalization, Management Control & Ideology: Local And Multinational Perspectives, Riad Ajami, C Arrington, Falconer Mitchell, Hanne Nørreklit
Ed Arrington
The ideas and thoughts presented in this book are the result of an academic process which began with a conference entitled Corporate Management, Accounting and Ideology - A Multinational Prespective, held at The Aarhus School fo Business, Denmark, 11-13 December 2003.
Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington
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
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.
Globalization, Management Control And Ideology, Riad Ajami, Cecil Arrington, Falconer Mitchell, Hanne Norreklit
Globalization, Management Control And Ideology, Riad Ajami, Cecil Arrington, Falconer Mitchell, Hanne Norreklit
Ed Arrington
No abstract provided.
Jeremiah, Bill Gates, And American Ideology, Cecil Arrington
Jeremiah, Bill Gates, And American Ideology, Cecil Arrington
Ed Arrington
No abstract provided.
Three ~Izations, Cecil Arrington
Three ~Izations, Cecil Arrington
Ed Arrington
Globalization seems more believed than known, somewhat tacit and no less powerful for that. It seems to have outgrown status as a metaphor, but not yet arrived at the twin graveyards of clear and distinct ideas and fixed, lexical meaning. Like other “-ized” terms, it can signify either (or both) transitivity or intransitivity; that is, it can produce understanding and interpretation of either actions or of states of affairs, agency or structure for example. One can “globalize” (perform globalization) or globalization can simply be a way of understanding the nature of things. Such indeterminacy is at the core of moral …
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
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 …