The archeology of accounting systems
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Infrastructures are a form of control that determines the potentiality of any place within the network, defining what is possible and actual.
“Rather, infrastructures are a form of control that determines the potentiality of any place within the network, defining what is possible and actual (to paraphrase Hopwood, 1987).”
From Evaluative infrastructures: Accounting for platform organization (2017) · cites this paper as Hopwood, 1987
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- Authors
- Hopwood, A. G.
- Affiliations
- London School of Economics and Political Science (GB)
- Corresponding author
- Hopwood, Anthony G.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1987-01
- Volume
- 12
- Issue
- 3
- Pages
- 207-234
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2015299788
- Cited by
- 1,265
- References
- 82
- Citations by year
- 2026: 42 · 2025: 25 · 2024: 24 · 2023: 24 · 2022: 55 · 2021: 46 · 2020: 40 · 2019: 43 · 2018: 49 · 2017: 54 · 2016: 46 · 2015: 45 · 2014: 46 · 2013: 50 · 2012: 44
- FWCI
- 25.93
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- accounting changes, accounting systems, organizational change, history of accounting, accounting theory
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