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Debates

Debate: Accounting information performativity and politicians’ use (or not)

References

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  • Budding, T., & van Helden, J. (2022). Theme: Politicians’ use of accounting information. Editorial: Unraveling politicians’ use and non-use of accounting information. Public Money & Management, 42(3), 137–139. https://doi.org/10.1080/09540962.2022.2028467
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  • Hines, R. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations & Society, 13(3), 251–261.
  • Lapsley, I. (2022). Debate: Politicians’ use of accounting information—the myth of rationality. Public Money & Management, 42(3), 140–141. https://doi.org/10.1080/09540962.2021.1976945
  • MacKenzie, D. (2007). Is economics performative? Option theory and the construction of derivatives markets. In D. MacKenzie, F. Muniesa, & L. Siu (Eds.), Do economists make markets? On the performativity of economics (pp. 311–357). Princeton University Press.

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