A1 Journal article (refereed)
Accounting in Identity Regulation : Producing the Appropriate Worker (2023)

Vaivio, J., Järvenpää, M., & Rautiainen, A. (2023). Accounting in Identity Regulation : Producing the Appropriate Worker. European Accounting Review, 32(3), 693-716. https://doi.org/10.1080/09638180.2021.1997780

JYU authors or editors

Publication details

All authors or editors: Vaivio, Juhani; Järvenpää, Marko; Rautiainen, Antti

Journal or series: European Accounting Review

ISSN: 0963-8180

eISSN: 1468-4497

Publication year: 2023

Publication date: 17/11/2021

Volume: 32

Issue number: 3

Pages range:  693-716

Publisher: Routledge

Publication country: United Kingdom

Publication language: English

DOI: https://doi.org/10.1080/09638180.2021.1997780

Publication open access: Openly available

Publication channel open access: Partially open access channel

Publication is parallel published (JYX): https://jyx.jyu.fi/handle/123456789/78721

Abstract

It is acknowledged that identity regulation in organizations relies on discursive resources. This study moves beyond discourse – illustrating how discourse and accounting measurements are mobilized together in revising identity. Measurement produces persistence, clarity, transparency and comparability, as well as direction: Accounting’s quantitative knowledge ‘amplifies’ discourse. We explain the Great Alliance between words and numbers in a case study addressing events in an organization’s transformation. This extends our understanding of what takes place on the interface between identity and accounting.

Keywords: organisations (systems); identity (mental objects); discourse; effectiveness; measurement; employees; interpretation (cognition); comparison; accounting; bookkeeping

Free keywords: identity regulation; discourse; management control; performance measurement

Contributing organizations

Ministry reporting: Yes

Reporting Year: 2022

JUFO rating: 2