Order and accounting as a performative ritual: evidence from ancient Egypt
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
Religious institutions were actively enrolled as calculative infrastructures.
“This finding extends prior accounting history research that has focused on internal religious accounting (e.g., Quattrone, 2004; Sankoji, 2020) or on temples as passive targets of state taxation (e.g., Ezzamel, 2009) by demonstrating how religious institutions were actively enrolled as calculative infrastructures.”
From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as Ezzamel, 2009
Cites
(1990) · Choice Reviews Online · doi:10.5860/choice.28-1843 · Cited by 19,284 · see citing works
Wallace, A. F. C., & Garfinkel, H. (1968) · American Sociological Review · doi:10.2307/2092245 · Cited by 12,413 · see citing works
Butler, J. (2011) · Routledge eBooks · doi:10.4324/9780203828274 · Cited by 10,369 · see citing works
Bodies that Matter: on the Discursive Limits of 'Sex'
Storr, M., & Society for Women in Philosophy UK (1994) · Women’s Philosophy Review · doi:10.5840/wpr19941213 · Cited by 7,450 · see citing works
Foxman, D., & Bateson, G. (1973) · The Western Political Quarterly · doi:10.2307/446833 · Cited by 7,253 · see citing works
The Structure of Social Action
Rauber, E. L., & Parsons, T. (1938) · Southern Economic Journal · doi:10.2307/1052455 · Cited by 3,959 · see citing works
Moore, F. C. T., Foucault, M., & Smith, A. M. (1974) · Man · doi:10.2307/2800094 · Cited by 3,900 · see citing works
Busfield, J., & Garfinkel, H. (1968) · British Journal of Sociology · doi:10.2307/588840 · Cited by 3,825 · see citing works
Globalization: Social Theory and Global Culture
Robertson, R. (2000) · SAGE Publications Ltd eBooks · doi:10.4135/9781446280447 · Cited by 3,544 · see citing works
The Psychic Life of Power: Theories in Subjection
Butler, J. (1997) · Cited by 2,944 · see citing works
Barthes, R., & Heath, S. C. (1977) · Medical Entomology and Zoology · Cited by 2,872 · see citing works
Warren, N. A. (1973) · Social Science & Medicine (1967) · doi:10.1016/0037-7856(73)90053-x · Cited by 2,836 · see citing works
Douglas, M. (1966) · Cited by 2,247 · see citing works
The Logic of Writing and the Organization of Society
Goody, J. R. (1986) · Cambridge University Press eBooks · doi:10.1017/cbo9780511621598 · Cited by 1,674 · see citing works
Globalization: social theory and global culture
Rengger, N. (1993) · International Affairs · doi:10.2307/2622346 · Cited by 1,649 · see citing works
The roles of accounting in organizations and society
Burchell, S., Clubb, C. D. B., Hopwood, A. G., Hughes, J., & Nahapiet, J. (1980) · Accounting Organizations and Society · doi:10.1016/0361-3682(80)90017-3 · Cited by 1,591 · see citing works
Ong, W. J. (2003) · doi:10.4324/9780203103258 · Cited by 1,437 · see citing works
Class and Class Conflict in Industrial Society, by Ralf Dahrendorf
Mayntz, R. (1960) · Political Science Quarterly · doi:10.2307/2146399 · Cited by 1,264 · see citing works
The Roles of Accounting in Organizations and Society
Burchell, S., Clubb, C. D. B., Hopwood, A. G., Hughes, J., & Nahapiet, J. (2005) · Elsevier eBooks · doi:10.1016/b978-008044725-4/50004-7 · Cited by 1,148 · see citing works
The Interface between the Written and the Oral
Graff, H. J., & Goody, J. R. (1989) · The American Historical Review · doi:10.2307/1906609 · Cited by 1,144 · see citing works
Governing by numbers: Figuring out democracy
Rose, N. (1991) · Accounting Organizations and Society · doi:10.1016/0361-3682(91)90019-b · Cited by 870 · see citing works
Power, M. (1997) · Cited by 825 · see citing works
The possibilities of accountability
Roberts, J. D. (1991) · Accounting Organizations and Society · doi:10.1016/0361-3682(91)90027-c · Cited by 824 · see citing works
Appadurai, A. (1986) · American Ethnologist · doi:10.1525/ae.1986.13.4.02a00090 · Cited by 672 · see citing works
Center and Periphery: Essays in Macrosociology
Schneider, L., & Shils, E. A. (1975) · Journal for the Scientific Study of Religion · doi:10.2307/1384415 · Cited by 647 · see citing works
Cultural imperialism: a critical introduction
(1992) · Choice Reviews Online · doi:10.5860/choice.29-4213 · Cited by 617 · see citing works
Gorz, A., Handyside, G., & Turner, C. (1989) · Cited by 525 · see citing works
Miller, P., & Napier, C. (1993) · Accounting, Organizations and Society · doi:10.1016/0361-3682(93)90047-a · Cited by 506 · see citing works
Counting, Control and Calculation: Reflections on Measuring and Management
Power, M. (2004) · Human Relations · doi:10.1177/0018726704044955 · Cited by 460 · see citing works
Ancient Egypt: anatomy of a civilization
(1989) · Choice Reviews Online · doi:10.5860/choice.27-1687 · Cited by 446 · see citing works
Getting comfortable with the numbers: Auditing and the micro-production of macro-order
Pentland, B. T. (1993) · Accounting Organizations and Society · doi:10.1016/0361-3682(93)90045-8 · Cited by 425 · see citing works
On the interrelations between accounting and the state
Miller, P. (1990) · Accounting Organizations and Society · doi:10.1016/0361-3682(90)90022-m · Cited by 382 · see citing works
Class and Class Conflict in Industrial Society
Banks, J., & Dahrendorf, R. (1960) · British Journal of Sociology · doi:10.2307/587428 · Cited by 359 · see citing works
Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control
Ezzamel, M., & Willmott, H. C. (1998) · Administrative Science Quarterly · doi:10.2307/2393856 · Cited by 358 · see citing works
Self-citationPorter, T. M. (1995) · Cited by 351 · see citing works
Pollack, M. A. (2011) · Cited by 333 · see citing works
Theoretical Logic in Sociology
Fournier, M., & Alexander, J. C. (1984) · Revue Française de Sociologie · doi:10.2307/3321845 · Cited by 329 · see citing works
Quattrone, P. (2004) · Accounting Organizations and Society · doi:10.1016/j.aos.2004.03.001 · Cited by 287 · see citing works
Social environments and organizational accounting
Meyer, J. W. (1986) · Accounting Organizations and Society · doi:10.1016/0361-3682(86)90006-1 · Cited by 283 · see citing works
Literacy and Ancient Egyptian Society
Baines, J. (1983) · Man · doi:10.2307/2801598 · Cited by 261 · see citing works
Commodity Prices from the Ramessid Period
Janssen, J. (1975) · BRILL eBooks · doi:10.1163/9789004663305 · Cited by 252 · see citing works
Materialities of Communication
Kenner, H. (1995) · Modernism/modernity · doi:10.1353/mod.1995.0014 · Cited by 239 · see citing works
Assmann, J. U. A. (2005) · Stanford University Press eBooks · doi:10.1515/9781503620223 · Cited by 215 · see citing works
Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England
Laughlin, R. C. (1988) · Accounting Auditing & Accountability Journal · doi:10.1108/eum0000000004622 · Cited by 214 · see citing works
‘Putting on a Professional Performance’: Performativity, Subversion and Project Management
Hodgson, D. E. (2004) · Organization · doi:10.1177/1350508405048576 · Cited by 208 · see citing works
Ancient Egypt: Anatomy of a Civilization
Bard, K. A., & Kemp, B. J. (1990) · Journal of Field Archaeology · doi:10.2307/530011 · Cited by 204 · see citing works
The relationship between accounting and spatial practices in the factory
Carmona, S., Ezzamel, M., & Hidalgo, F. G. (2002) · Accounting Organizations and Society · doi:10.1016/s0361-3682(01)00028-9 · Cited by 185 · see citing works
Self-citationThe aura of accounting in the context of a crisis: Germany and the first world war
Gallhofer, S., & Haslam, J. (1991) · Accounting Organizations and Society · doi:10.1016/0361-3682(91)90039-h · Cited by 168 · see citing works
Accounting in Churches: A Research Framework and Agenda
Booth, P. (1993) · Accounting Auditing & Accountability Journal · doi:10.1108/09513579310045684 · Cited by 163 · see citing works
The Search for God in Ancient Egypt
Hollis, S. T., Assmann, J. U. A., & Lorton, D. (2002) · Journal of the American Research Center in Egypt · doi:10.2307/40001164 · Cited by 141 · see citing works
Walker, S. P. (1998) · Accounting Organizations and Society · doi:10.1016/s0361-3682(97)00025-1 · Cited by 135 · see citing works
Is accounting rhetorical? Methodology, Luca Pacioli and printing
Thompson, G. F. (1991) · Accounting Organizations and Society · doi:10.1016/0361-3682(91)90042-d · Cited by 134 · see citing works
Retheorizing accounting, writing and money with evidence from Mesopotamia and ancient Egypt
Ezzamel, M., & Hoskin, K. W. (2002) · Critical Perspectives on Accounting · doi:10.1006/cpac.2001.0500 · Cited by 131 · see citing works
Self-citationRhetoric and the Invention of Double Entry Bookkeeping
Aho, J. (1985) · Rhetorica · doi:10.1525/rh.1985.3.1.21 · Cited by 130 · see citing works
Gambling, T. (1977) · Accounting Organizations and Society · doi:10.1016/0361-3682(77)90031-9 · Cited by 121 · see citing works
TEACHING AND LEARNING ONLY THE LANGUAGE OF NUMBERS—MONOLINGUALISM IN A MULTILINGUAL WORLD
Chua, W. F. (1996) · Critical Perspectives on Accounting · doi:10.1006/cpac.1996.0019 · Cited by 119 · see citing works
Symbol and Magic in Egyptian Art
Kákosy, L., & Wilkinson, R. H. (1996) · Journal of the American Research Center in Egypt · doi:10.2307/40000616 · Cited by 117 · see citing works
The roles of accounting information systems in an organization experiencing financial crisis
Ezzamel, M., & Bourn, M. (1990) · Accounting Organizations and Society · doi:10.1016/0361-3682(90)90025-p · Cited by 114 · see citing works
Self-citationPlato, P. (1929) · Medical Entomology and Zoology · Cited by 109 · see citing works
The Growth of Philosophical Radicalism.
Neff, E., Halévy, É., & Morris, M. (1929) · The Journal of Philosophy · doi:10.2307/2015049 · Cited by 109 · see citing works
Materialities of Communication:
(2017) · University of Virginia Press eBooks · doi:10.2307/j.ctt1v2xtv6.13 · Cited by 98 · see citing works
Myth and Symbol in Ancient Egypt
Spaull, C. H. S., & Clark, R. T. R. (1961) · The Journal of Egyptian Archaeology · doi:10.2307/3855881 · Cited by 95 · see citing works
A Dictionary of Egyptian Gods and Goddesses
Hart, G. (2006) · Routledge eBooks · doi:10.4324/9780203136447 · Cited by 88 · see citing works
After calculation? Reflection on critique of economic reason by André Gorz
Power, M. (1992) · Accounting Organizations and Society · doi:10.1016/0361-3682(92)90043-r · Cited by 88 · see citing works
(2008) · doi:10.1524/9783050050164 · Cited by 79 · see citing works
Storing and shielding: financial management behaviour in a church organization
Lightbody, M. (2000) · Accounting Auditing & Accountability Journal · doi:10.1108/09513570010323245 · Cited by 77 · see citing works
The Growth of Philosophical Radicalism.
Wright, H. W., Halévy, É., & Morris, M. (1930) · The Philosophical Review · doi:10.2307/2179646 · Cited by 76 · see citing works
Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben
Maltby, J. A. (1997) · Accounting Organizations and Society · doi:10.1016/0361-3682(95)00050-x · Cited by 73 · see citing works
Philosophical hermeneutics and literary theory
(1991) · Choice Reviews Online · doi:10.5860/choice.29-1484 · Cited by 71 · see citing works
The Ancient Near East c. 3000-330 bc
Kuhrt, A. (2020) · Routledge eBooks · doi:10.4324/9780203436257 · Cited by 69 · see citing works
Studies in Honor of William Kelly Simpson
Simpson, W. K., Manuelian, P. D., Freed, R. E., et al. (1996) · Medical Entomology and Zoology · Cited by 66 · see citing works
ACCOUNTING AND REDISTRIBUTION: THE PALACE AND MORTUARY CULT IN THE MIDDLE KINGDOM, ANCIENT EGYPT
Ezzamel, M. (2002) · Accounting Historians Journal · doi:10.2308/0148-4184.29.1.61 · Cited by 62 · see citing works
Self-citationInternal control systems in US churches
Duncan, J. B., Flesher, D. L., & Stocks, M. H. (1999) · Accounting Auditing & Accountability Journal · doi:10.1108/09513579910270084 · Cited by 58 · see citing works
Elgin, C. Z. (1983) · Medical Entomology and Zoology · Cited by 49 · see citing works
Work Organization in the Middle Kingdom, Ancient Egypt
Ezzamel, M. (2004) · Organization · doi:10.1177/1350508404044060 · Cited by 48 · see citing works
Self-citationMacdonald, K. M. (1989) · Sociology · doi:10.1177/0038038589023001005 · Cited by 45 · see citing works
Cleverley, G. (1971) · Medical Entomology and Zoology · Cited by 39 · see citing works
Accounting for the activities of funerary temples: the intertwining of the sacred and the profane
Ezzamel, M. (2005) · Accounting and Business Research · doi:10.1080/00014788.2005.9729661 · Cited by 39 · see citing works
Self-citationFour myths in the history of social thought
Giddens, A. (1972) · Economy and Society · doi:10.1080/03085147200000020 · Cited by 34 · see citing works
Ezzamel, M. (2002) · Abacus · doi:10.1111/1467-6281.00107 · Cited by 33 · see citing works
Self-citationEzzamel, M. (2002) · Accounting and Business Research · doi:10.1080/00014788.2002.9728952 · Cited by 33 · see citing works
Self-citationManagerial accounting in an early 19th century German-American religious commune
Flesher, T. K., & Flesher, D. L. (1979) · Accounting Organizations and Society · doi:10.1016/0361-3682(79)90020-5 · Cited by 32 · see citing works
Shafer, B. E., & Arnold, D. (2005) · Medical Entomology and Zoology · Cited by 30 · see citing works
The emergence of the 'accountant' in the institutions of Ancient Egypt
Ezzamel, M. (1994) · Management Accounting Research · doi:10.1006/mare.1994.1014 · Cited by 26 · see citing works
Self-citationAccounting and the Benthams - or accounting's potentialities
Gallhofer, S., & Haslam, J. (1994) · Accounting Business & Financial History · doi:10.1080/09585209400000057 · Cited by 25 · see citing works
The accountant's guide to the galaxy, including the profession at the end of the universe
Gambling, T. (1985) · Accounting Organizations and Society · doi:10.1016/0361-3682(85)90003-0 · Cited by 22 · see citing works
Accounting and the Benthams: accounting as negation?
Gallhofer, S., & Haslam, J. (1994) · Accounting Business & Financial History · doi:10.1080/09585209400000045 · Cited by 21 · see citing works
Ancient Egypt and the Materiality of the Sign
Assmann, J. U. A. (2016) · heiDOK (Heidelberg University) · doi:10.11588/propylaeumdok.00002951 · Cited by 8 · see citing works
Stokes, K. M. (1992) · Medical Entomology and Zoology · Cited by 7 · see citing works
Besoldungsverhältnisse von Priestern im mittleren Reich
Borchardt, L. (1902) · Zeitschrift für Ägyptische Sprache und Altertumskunde · doi:10.1515/zaes-1902-0117 · Cited by 4 · see citing works
The Political classics : a guide to the essential texts from Plato to Rousseau
Forsyth, M., & Keens‐Soper, M. (1992) · Oxford University Press eBooks · Cited by 3 · see citing works
Flagged first, then by citations
Cited by
Sorted by citations
He, Y., & Deng, C. (2026) · Qualitative Research in Accounting & Management · doi:10.1108/qram-08-2025-0201
- Authors
- Ezzamel, M.
- Affiliations
- Cardiff University (GB)
- Corresponding author
- Ezzamel, Mahmoud
- ORCID
- Ezzamel, Mahmoud
- Venue
- Accounting Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2009-04
- Volume
- 34
- Issue
- 3-4
- Pages
- 348-380
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W1999013558
- Cited by
- 115
- References
- 91
- Citations by year
- 2026: 7 · 2025: 2 · 2024: 12 · 2023: 3 · 2022: 6 · 2021: 6 · 2020: 7 · 2019: 10 · 2018: 8 · 2017: 5 · 2016: 7 · 2015: 10 · 2014: 10 · 2013: 9 · 2012: 7
- FWCI
- 6.53
- 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 › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- accounting, order, performative ritual, ancient Egypt, New Kingdom, discursive power, counting, inscriptions, netherworld, assemblage
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review