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- W1595682238 abstract ". 2000). However, given that the so-called post-industrial economy is sustaining ‘new’ modes of inter- and intra-organizational functioning(Castells 1996; Harvey 1989; Rifkin 2000), the process of organizational con-trol, and accounting’s role in it, becomes a topic of renewed interest. Willaccounting continue to be connected to organizational functioning in familiarways or will accounting control emerge in new and different forms? Thischapter explores such issues.In this chapter we argue that organizational control, and accounting’s role init, has become an increasingly digitized and technologically enabled process.New ‘centres of calculation’(Latour 1987: 216) have arisen within post-indus-trial organizations which, in turn, are facilitating more disembedded and intensi-fied forms of accounting control. We examine and illustrate this post-industrialphenomenon of organizational control within a call centre context. Data havebeen drawn from a case study of an Australian call centre operation, whichprocesses in excess of 12 million customer enquiries each year.The remainder of the chapter is structured in the following way. We com-mence with an overview of accounting and control in industrial organizations.This is followed by an outline of the emerging nature of accounting and con-trol in post-industrial organizations. This is then illustrated in the context ofthe changing practices of the case organization. We conclude by consideringthe disciplinary implications of this account." @default.
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- W1595682238 date "2003-01-01" @default.
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- W1595682238 title "Management accounting inscriptions and the post-industrial experience of organizational control" @default.
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