Accounting, Representation and Responsibility: Deleuze and Guattari Perspectives

Accounting produces organizational knowledge that affects decision-making and managerial action, but it is difficult to argue that accounting information necessarily produces a better basis for decision-making than arguments that are not based on accounting. This book illustrates that accounting-based actions such as making management decisions, maintaining organizational responsibility, and hierarchical control are manifestations of the ways in which accounting is composed.

Format: Paperback / softback
Length: 96 pages
Publication date: 29 April 2022
Publisher: Taylor & Francis Ltd

Accounting plays a crucial role in organizations by generating organizational knowledge that significantly impacts decision-making and managerial actions. In some cases, companies prioritize shareholder value, leading to the elevation of accounting as a higher truth criterion for justifying managerial decisions. However, it is challenging to assert that accounting information inherently provides a superior basis for decision-making compared to arguments that are not rooted in accounting. This is because accounting selectively counts certain aspects while omitting others, and managers are accountable for a broader range of activities beyond what accounting specifically captures.

To explore this issue further, this book employs a theoretical framework from Deleuze and Guattarí. It demonstrates that accounting-based actions, such as making management decisions, maintaining organizational responsibility, and exercising hierarchical control, are manifestations of the ways in which accounting is structured. This concise introduction serves as a valuable resource for researchers and advanced students of management accounting who are interested in exploring responsibility accounting and accountability.

By examining the composition of accounting, this book sheds light on the complex interplay between accounting practices and organizational decision-making. It challenges the notion that accounting information alone can provide a definitive basis for decision-making and emphasizes the need for a broader perspective that incorporates non-accounting arguments. This approach contributes to a more comprehensive understanding of management accounting and its role in shaping organizational behavior.

In conclusion, accounting produces organizational knowledge that influences decision-making and managerial actions. While it can be elevated as a truth criterion in certain contexts, its nature makes it difficult to argue that accounting information inherently provides a better basis for decision-making than arguments that are not based on accounting. This book offers a theoretical framework that demonstrates the composition of accounting and its implications for organizational decision-making. By exploring responsibility accounting and accountability, it provides valuable insights for researchers and advanced students of management accounting.

Weight: 180g
Dimension: 216 x 138 (mm)
ISBN-13: 9780367540432