000			02661nam a2200337 i 4500
001			256393
003			TH-BaBU
005			20250302083352.0
008			200401t2021 enk fob 001 0 eng d
020			_a9780367136024 (electronic bk.)
020			_z9780367136017
040			_aDLC _beng _erda _cTH-BaBU
050	0	4	_aHF5625 _b.L46 2021
100	1		_aLennon, Niels Joseph, _eauthor. _9166030
245	1	0	_aAccounting, representation and responsibility : _bDeleuze and Guattari perspectives / _cNiels Joseph Lennon.
264		1	_aLondon : _bRoutledge, _c2021.
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	0		_aRoutledge focus on accounting and auditing
504			_aIncludes bibliographical references and index.
505	0		_aPart I: Theoretical Plateaus -- Introduction -- What can Accounting Learn from Deleuze? -- Is Accounting Representation Work or Visualization (Re-presentation) Work? -- What is Accountability? Accountability, Responsibility and Responsibility Accounting -- Part II: Empirical Plateaus -- Territorializing Accountability -- Deterritorializing Accountability
520			_a"In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze & Guattari, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control, are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability"-- _cProvided by publisher.
650		0	_aAccounting _xPhilosophy. _9166031
650		0	_aDecision making. _910183
650		0	_aResponsibility accounting. _9166032
650		0	_aManagerial accounting. _98308
856	4	1	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2565793 _zElectronic Resources
942			_2lcc _cEB
999			_c256393 _d256393