This proposal seeks to explore beyond the purely cognitive explanation of accounting and examine a reflexive account of how accounting is performed. I am interested in how accounting creates emotional effects (and vice versa) and how those effects are constituted e.g. fear, surprise, anger, acceptance or expectancy? Specifically, I am following the budgeting process. The company I am researching budgets monthly in real time rather than the traditional annual process. The management team adjusts annual targets based on performance to date, market developments and company initiatives. Traditionally budgeting (and accounting) is focused on the negative emotional spectrum, employees must be 'forced, coerced or pressured' into alignment with the owner's expectations. Fear of consequences is assumed to drive employee behaviour. What happens when budgeting (and accounting) is focused on the positive emotional spectrum? When it is used to set challenging targets that are intended to motivate, engage and bond the employee to the organisation? How is accounting different in such circumstances and what impact does that have on decision-making?
|Number of pages||2|
|Journal||Expo 2012 Higher Degree Research : book of abstracts|
|Publication status||Published - 2012|
|Event||Higher Degree Research Expo (8th : 2012) - Sydney|
Duration: 12 Nov 2012 → 13 Nov 2012
- Actor-Network Theory