Accounting, culture and accounting-culture

Jan Mouritsen

Scandinavian Journal of Management, 1989, vol. 5, issue 1, 21-47

Abstract: This paper presents a case study of the interplay between corporate culture, accounting systems and systems of accountability. The paper analyses empirically the meaning of corporate culture and the significance of accounting in shaping organizational reality. Goffman's distinction between front region and back region is used to characterize the difference between "soft" corporate culture and "hard" accounting controls. Accounting is seen as a cultural object since it carries "extended" signification. It carries social meaning about the role of productivity and profitability which goes beyond any individual business situation.

Keywords: Management; corporate; culture; accounting; accountability (search for similar items in EconPapers)
Date: 1989
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Citations: View citations in EconPapers (9)

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