Carrington, T. and Eklöv Alander, G. (Forthcoming), “The politics of profit production” Flashcards
What does the paper investigate?
A study of financial accounting and management work in general and the profit production process in particular. The paper suggests tensions resulting from dissonance may be a resource in situations like the profit production process.
What is the aim?
A study of financial accounting and management work in general and the profit production process in particular. The paper suggests tensions resulting from dissonance may be a resource in situations like the profit production process.
What is the contribution?
Showing how the relationships between the involved actors (auditor-client relationship) can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how situations can produce friction.
What is dissonance ?
Occur when diverse value frames are adopted by different actors.
What are the findings? (Three value frames used by managers, accountants and auditors to draw from different situations)
- Managers use both caution and control
Auditors and accountants draw from the compliance value frame but get different profit numbers - Managers and accountants promote the same profit number for external reporting but from different value frames:
- Managers : Caution (försiktighets princip)
- Accountance: Compliance (lagar och regler)