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• W2284014804 abstract "In this paper we outline a distinctive approach to the analysis of accounting and organizational change. Rather than examine how accounting is implicated in the effective replacement of one culture by another (c.f., Dent, 1991; Ezzamel et al., 2008), we focus on the role of accounting in situations where the co-existence of and reconciliation between different world-views is an ongoing feature of organizations and the need for acceptable compromise is paramount. While prior studies typically focus on the characteristics of existing performance measurement systems, we examine explicitly the processes that take place in negotiating the scope, design and operation of performance metrics. In a field study of a non-government organization, we show how struggles over the choice of different metrics, images and words in an account can affect efforts to seek compromise between different modes of evaluation and world-views." @default.
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• W2284014804 date "2010-01-01" @default.
• W2284014804 modified "2023-09-25" @default.
• W2284014804 title "Compromising Accounts: Performance Measurement, Modes of Evaluation and the Reconciliation of World-Views" @default.
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• W2284014804 doi "https://doi.org/10.2139/ssrn.1659465" @default.
• W2284014804 hasPublicationYear "2010" @default.
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