How accounting begins: Object formation and the accretion of infrastructure

Description
Drawing on the case of accounting for the impact of research in UK universities, and building on key
contributions to Accounting, Organizations and Society, the paper explores the conditions under which
new accounting systems begin and the unfolding dynamics by which vague performance objects
becoming operational. Accounting for research impact involves a radical change in the landscape of UK
universities. At the centre of this change process is the progressive construction of the Impact Case Study
(ICS) as a new unit of performance accountability for UK universities. Inductively, the emergence of the
ICS suggests a fourfold developmental schema for accounting origination spanning field and organization
level changes: policy object formation, object elaboration, activity orchestration and practice stabilization
in infrastructure.

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