Accounting in Identity Regulation: Producing the Appropriate Worker

Juhani Vaivio*, Marko Järvenpää, Antti Rautiainen

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

4 Citations (Scopus)
107 Downloads (Pure)

Abstract

It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising identity. Measurement produces persistence, clarity, transparency and comparability, as well as direction: Accounting’s quantitative knowledge ‘amplifies’ discourse. We explain the Great Alliance between words and numbers in a case study addressing events in an organization’s transformation. This extends our understanding of what takes place on the interface between identity and accounting.

Original languageEnglish
Pages (from-to)693-716
Number of pages24
JournalEuropean Accounting Review
Volume32
Issue number3
Early online date17 Nov 2021
DOIs
Publication statusPublished - 2023
MoE publication typeA1 Journal article-refereed

Keywords

  • Discourse
  • Identity regulation
  • Management control
  • Performance measurement

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