Accounting and the construction of the governable person
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Evaluative infrastructures can evaluate and calculate without a definition of what precisely is 'good'.
“As a result, the evaluative infrastructures can be seen to evaluate and calculate without a definition of what precisely is 'good' ('standard' or 'normal' in management accounting language; Miller & O'Leary, 1987).”
From Evaluative infrastructures: Accounting for platform organization (2017) · cites this paper as Miller & O'Leary, 1987
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- Authors
- Miller, P., & O'Leary, T.
- Affiliations
- University of Sheffield (GB)
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1987-01
- Volume
- 12
- Issue
- 3
- Pages
- 235-265
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W1975675608
- Cited by
- 1,505
- References
- 75
- Citations by year
- 2026: 49 · 2025: 25 · 2024: 37 · 2023: 34 · 2022: 38 · 2021: 67 · 2020: 47 · 2019: 75 · 2018: 56 · 2017: 64 · 2016: 60 · 2015: 44 · 2014: 61 · 2013: 68 · 2012: 49
- FWCI
- 23.61
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Research Explorer (The University of Manchester) (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 Theory and Practice
- Keywords
- standard costing, budgeting, history of accounting, governability, scientific management, industrial psychology, efficiency, 20th century, social control, accounting theory
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