Translation impossible? Accounting for a city project

Barbara Czarniawska

Accounting, Auditing & Accountability Journal, 2010, vol. 23, issue 3, 420-437

Abstract: Purpose - The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome. Design/methodology/approach - The paper is based on a study consisting of various accounts of the project, including a photo reportage done by the author. Findings - The study revealed that in spite of, and perhaps because of, a multitude of accounts, it was difficult if not impossible to follow the chain of translations from a political decision to actual events in the city. One of the reasons is the politicians' tendency to manipulate accounts; another is the hermetic character of technical accounts, including accounting, which makes actual processes more opaque rather than more transparent. Research limitations/implications - Within research perspective, a conceptualization of city management as a construction and maintenance of an action net might be helpful in attempts to render the complexity of translations of events and actions into words and numbers, and vice versa. Practical implications - The practical implication is that a more focused and consistent translation is needed, leaving open the question who should accomplish it. The possible candidates are the media, citizens' organizations and researchers. Originality/value - The paper offers a possible interpretative frame for studying city management, enriching it by the inclusion of visual reporting.

Keywords: Accounting; Cities; Information management; Italy; Governance (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:23:y:2010:i:3:p:420-437

DOI: 10.1108/09513571011034361

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