1,899
Views
23
CrossRef citations to date
0
Altmetric
Original Articles

‘Accounting Talk’ Through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care

, , &
Pages 215-243 | Received 04 Mar 2013, Accepted 07 Nov 2014, Published online: 06 Jan 2015

References

  • Ahrens, T. (1997). Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society, 22(7), 617–637. doi:10.1016/S0361–3682(96)00041–4
  • Amernic, J., & Craig, R. (2009). Understanding accounting through conceptual metaphor: Accounting is an instrument? Critical Perspectives on Accounting, 20(8), 875–883. doi:10.1016/j.cpa.2009.06.004
  • Balogun, J., Gleadle, P., Hailey, V. H., & Willmott, H. (2005). Managing change across boundaries: Boundary-shaking practices. British Journal of Management, 16(4), 261–278. doi:10.1111/j.1467–8551.2005.00463.x
  • Blomgren, M. (2003). Ordering a profession: Swedish nurses encounter new public management reforms. Financial Accountability & Management, 19(1), 45–71. doi: 10.1111/1468–0408.00163
  • Bracci, E., & Llewellyn, S. (2012). Accounting and accountability in an Italian social care provider: Contrasting people-changing with people-processing approaches. Accounting, Auditing & Accountability Journal, 25(5), 806–834. doi:10.1108/09513571211234268
  • Broadbent, J., & Laughlin, R. (1998). Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK. Accounting, Auditing & Accountability Journal, 11(4), 403–435. doi:10.1108/09513579810231439
  • Burns, J. (2000). The dynamics of accounting change inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, 13(5), 566–596. doi:10.1108/09513570010353710
  • Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants’ new roles – the interplay of contradictions and praxis. European Accounting Review, 14(4), 725–757. doi:10.1080/09638180500194171
  • Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 11–41. doi:10.1016/j.mar.2005.08.001
  • Cameron, L., Maslen, R., Todd, Z., Maule, J., Stratton, P., & Stanley, N. (2009). The discourse dynamics approach to metaphor and metaphor-led discourse analysis. Metaphor and Symbol, 24(2), 63–89. doi: 10.1080/10926480902830821
  • Carlsson-Wall, M., Kraus, K., & Lind, J. (2011). The interdependencies of intra-and inter-organisational controls and work practices – the case of domestic care of the elderly. Management Accounting Research, 22(4), 313–329. doi:10.1016/j.mar.2010.11.002
  • Chenhall, R. H., Hall, M., & Smith, D. (2010). Social capital and management control systems: A study of a non-government organization. Accounting, Organizations and Society, 35(8), 737–756. doi:10.1016/j.aos.2010.09.006
  • Chenhall, R. H., Hall, M., & Smith, D. (2013). Performance measurement, modes of evaluation and the development of compromising accounts. Accounting, Organizations and Society, 38(4), 268–287. doi:10.1016/j.aos.2013.06.002
  • Christensen, M. (2005). The ‘third hand’: Private sector consultants in public sector accounting change. European Accounting Review, 14(3), 447–474. doi:10.1080/0963818042000306217
  • Cobb, I., Helliar, C., & Innes, J. (1995). Management accounting change in a bank. Management Accounting Research, 6(2), 155–175. doi:10.1006/mare.1995.1009
  • Cornelissen, J. P. (2005). Beyond compare: Metaphor in organization theory. Academy of Management Review, 30(4), 751–764. doi:10.5465/AMR.2005.18378876
  • Cornelissen, J. P. (2012). Sensemaking under pressure: The influence of professional roles and social accountability on the creation of sense. Organization Science, 23(1), 118–137. doi:10.1287/orsc.1100.0640
  • Cornelissen, J. P., Oswick, C., Christensen, L. T., & Phillips, N. (2008). Metaphor in organizational research: Context, modalities and implications for research – introduction. Organization Studies, 29(1), 7–22. doi:10.1177/0170840607086634
  • De Goede, M. (2005). Virtue, fortune, and faith: A genealogy of finance. Minneapolis: University of Minnesota Press.
  • Dixon, R., Ritchie, J., & Siwale, J. (2006). Microfinance: Accountability from the grassroots. Accounting, Auditing & Accountability Journal, 19(3), 405–427. doi:10.1108/09513570610670352
  • Englund, H., & Gerdin, J. (2014). Developing enabling performance measurement systems: On the interplay between numbers and operational knowledge. European Accounting Review. Advance online publication. doi:10.1080/09638180.2014.918517
  • Englund, H., Gerdin, J., & Abrahamsson, G. (2013). Accounting ambiguity and structural change. Accounting, Auditing & Accountability Journal, 26, 423–448. doi:10.1108/09513571311311883
  • Fligstein, N. (1997). Social skill and institutional theory. American Behavioral Scientist, 40(4), 397–405. doi:10.1177/0002764297040004003
  • Goddard, A., & Assad, M. J. (2006). Accounting and navigating legitimacy in Tanzanian NGOs. Accounting, Auditing & Accountability Journal, 19(3), 377–404. doi:10.1108/09513570610670343
  • Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301–315. doi:10.1016/j.aos.2009.09.003
  • Handford, M., & Koester, A. (2010). “It's not rocket science”: Metaphors and idioms in conflictual business meetings. Text & Talk – An Interdisciplinary Journal of Language, Discourse & Communication Studies, 30(1), 27–51. doi: 10.1515/text.2010.002
  • Hardy, C. (1985). The nature of unobtrusive power. Journal of Management Studies, 22(4), 384–399. doi:10.1111/j.1467–6486.1985.tb00004.x
  • Hoque, Z., Arends, S., & Alexander, R. (2004). Policing the police service: A case study of the rise of “new public management” within an Australian police service. Accounting, Auditing & Accountability Journal, 17(1), 59–84. doi:10.1108/09513570410525210
  • Huy, Q. N. (2001). Time, temporal capability, and planned change. Academy of Management Review, 26(4), 601–623. doi:10.5465/AMR.2001.5393897
  • Jacobs, K. (2005). Hybridisation or polarisation: Doctors and accounting in the UK, Germany and Italy. Financial Accountability & Management, 21(2), 135–162. doi:10.1111/j.1468–0408.2005.00213.x
  • Johnson, G. (1990). Managing strategic change; The role of symbolic action. British Journal of Management, 1(4), 183–200. doi:10.1111/j.1467–8551.1990.tb00006.x
  • Jones, C. S., & Dewing, I. P. (1997). The attitudes of NHS clinicians and medical managers towards changes in accounting controls. Financial Accountability & Management, 13(3), 261–280. doi:10.1111/1468–0408.00037
  • Jönsson, S. (1998). Relate management accounting research to managerial work! Accounting, Organizations and Society, 23(4), 411–434. doi:10.1016/S0361–3682(97)00018–4
  • Jönsson, S., & Solli, R. (1993). ‘Accounting talk’ in a caring setting. Management Accounting Research, 4(4), 301–320. doi:10.1006/mare.1993.1017
  • Kraus, K. (2012). Heterogeneous accountingisation: Accounting and inter-organisational cooperation in home care services. Accounting, Auditing & Accountability Journal, 25(7), 1080–1112. doi:10.1108/09513571211263202
  • Kurunmaki, L., Lapsley, I., & Melia, K. (2003). Accountingization v. legitimation: A comparative study of the use of accounting information in intensive care. Management Accounting Research, 14(2), 112–139. doi:10.1016/S1044–5005(03)00019–2
  • Lakoff, G., & Johnson, M. (1980). Metaphors we live by. Chicago, IL: University of Chicago Press.
  • Lapsley, I., & Oldfield, R. (2001). Transforming the public sector: Management consultants as agents of change. European Accounting Review, 10(3), 523–543. doi:10.1080/713764628
  • Latusek, D., & Vlaar, P. W. (2014). Exploring managerial talk through metaphor: An opportunity to bridge rigour and relevance? Management Learning, 1–22. doi:10.1177/1350507614529512
  • Llewellyn, S. (1998). Boundary work: Costing and caring in the social services. Accounting, Organizations and Society, 23(1), 23–47. doi:10.1016/S0361–3682(96)00036–0
  • Marshak, R. J. (1993). Managing the metaphors of change. Organizational Dynamics, 22(1), 44–56. doi:10.1016/0090–2616(93)90081-B
  • McGoun, E. G., Bettner, M. S., & Coyne, M. P. (2007). Pedagogic metaphors and the nature of accounting signification. Critical Perspectives on Accounting, 18(2), 213–230. doi:10.1016/j.cpa.2005.12.003
  • Mir, M. Z., & Rahaman, A. S. (2006). Leadership, accounting, and the reform process of a public sector agency: A narrative analysis. Financial Accountability & Management, 22(2), 157–178. doi:10.1111/j.0267–4424.2006.00397.x
  • Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: A review and assessment. Financial Accountability & Management, 25(3), 277–303. doi:10.1111/j.1468–0408.2009.00477.x
  • Modell, S., Jacobs, K., & Wiesel, F. (2007). A process (re) turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research, 18(4), 453–475. doi:10.1016/j.mar.2006.12.001
  • Moerman, L., & van der Laan, S. (2011). Accounting for long-tail asbestos liabilities: Metaphor and meaning. Accounting Forum, 35(1), 11–18. doi: 10.1016/j.accfor.2011.01.002
  • Morgan, G. (1986). Images of organization. Beverly Hills, CA: Sage.
  • Morgan, G. (1988). Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society, 13(5), 477–485. doi:10.1016/0361–3682(88)90018–9
  • Oakes, L. S., Townley, B., & Cooper, D. J. (1998). Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly, 43, 257–292. doi:10.2307/2393853
  • Ortony, A. (1975). Why metaphors are necessary and not just nice. Educational Theory, 25, 45–53. doi:10.1111/j.1741–5446.1975.tb00666.x
  • Palmer, I., & Dunford, R. (1996). Conflicting uses of metaphors: Reconceptualizing their use in the field of organizational change. Academy of Management Review, 21(3), 691–717. doi:10.5465/AMR.1996.9702100312
  • Ravenscroft, S., & Williams, P. F. (2009). Making imaginary worlds real: The case of expensing employee stock options. Accounting, Organizations and Society, 34(6), 770–786. doi: 10.1016/j.aos.2008.12.001
  • Schön, D. A. (1993). Generative metaphor: A perspective on problem-setting in social policy. In A. Ortony (Ed.), Metaphor and thought (2nd ed., pp. 137–163). Cambridge: Cambridge University Press.
  • Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169–189. doi:10.1002/smj.4250150301
  • Slingerland, E., Blanchard, E. M., & Boyd-Judson, L. Y. N. (2007). Collision with China: Conceptual metaphor analysis, somatic marking, and the EP-3 incident. International Studies Quarterly, 51(1), 53–77. doi:10.1111/j.1468–2478.2007.00439.x
  • Socialstyrelsen & Sveriges Kommuner och Landsting. (2011). Öppna jämförelser 2011: Vård och omsorg om äldre [Open benchmarking 2011: Care for the elderly]. Retrieved from www.skl.se
  • Soin, K., Seal, W., & Cullen, J. (2002). ABC and organizational change: An institutional perspective. Management Accounting Research, 13(2), 249–271. doi:10.1006/mare.2002.0186
  • Walters, M., & Young, J. J. (2008). Metaphors and accounting for stock options. Critical Perspectives on Accounting, 19(5), 805–833. doi:10.1016/j.cpa.2006.10.004
  • Walters-York, L. M. (1996). Metaphor in accounting discourse. Accounting, Auditing & Accountability Journal, 9(5), 45–70. doi:10.1108/09513579610367242
  • Weick, K. E. (1979). The social psychology of organizing (2nd ed.). Reading, MA: Addison-Wesley.
  • Woodhams, J. M. (2014). ‘We're the nurses’: Metaphor in the discourse of workplace socialisation. Language & Communication, 34, 56–68. doi: 10.1016/j.langcom.2013.08.005
  • Young, J. J. (2001). Risk (ing) metaphors. Critical Perspectives on Accounting, 12(5), 607–625. doi:10.1006/cpac.2000.0455
  • Young, J. J. (2013). Devil's advocate: The importance of metaphors. Accounting Horizons, 27(4), 877–886. doi: 10.2308/acch-10369

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.