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 language | English |
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Pages (from-to) | 693-716 |
Number of pages | 24 |
Journal | European Accounting Review |
Volume | 32 |
Issue number | 3 |
Early online date | 17 Nov 2021 |
DOIs | |
Publication status | Published - 2023 |
MoE publication type | A1 Journal article-refereed |
Keywords
- Discourse
- Identity regulation
- Management control
- Performance measurement