Carrington, T. and Eklöv Alander, G. (Forthcoming), “The politics of profit production”

Question 1

What does the paper investigate?

Answer 1

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.

Question 2

What is the aim?

Answer 2

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.

Question 3

What is the contribution?

Answer 3

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.

Question 4

What is dissonance ?

Answer 4

Occur when diverse value frames are adopted by different actors.

Question 5

What are the findings? (Three value frames used by managers, accountants and auditors to draw from different situations)

Answer 5

1. Managers use both caution and control
   Auditors and accountants draw from the compliance value frame but get different profit numbers
2. 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)