Let the right one in: ‘Accounting proxemics’ in the design of performance indicators

Andreas Sundström and Bino Catasús

CRITICAL PERSPECTIVES ON ACCOUNTING, 2023, vol. 96, issue C

Abstract: The study introduces the notion of accounting proxemics to analyse the relationships between accounts, action, and distance. Earlier literature has emphasized that distance is a problem in accounting, relating not least to the issues of representational distance as well as the relationship between distance and control. While earlier research has convincingly shown that accounting and distance are interlinked, the ways in which various concerns with distance are addressed in practice have received less attention. In response, this paper develops the notion of accounting proxemics to analytically approach questions about how various concerns with distance are addressed in practice.

Keywords: Accounting proxemics; Distance; Accounting inscriptions; Performance indicators (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:96:y:2023:i:c:s104523542200123x

DOI: 10.1016/j.cpa.2022.102538

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