Jump to ContentJump to Main Navigation
Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
Users without a subscription are not able to see the full content.

Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 27 October 2021

Accounts of Science

Accounts of Science

(p.315) 14 Accounts of Science
Accounting, Organizations, and Institutions

Theodore M. Porter

Oxford University Press

The standing of accounting among the academic disciplines has never been very high, in part because the work of accounting is not regarded as suitably creative. Yet when we think of knowledge as a set of institutionalized practices, the subservience of accounting to the sciences and to the ancient professions may be reversed. Fields like economics, engineering, biology, and medicine cannot escape the twin imperatives of commensuration and accountability, especially when these are brought to bear on matters of recognized public importance. In this regard, the career of cost-benefit quantification is exemplary. Knowledge and rationality, whenever they touch on politics and policy, have become closely bound up with a logic of accountancy.

Keywords:   objectivity, quantification, accountability, cost-benefit analysis, standardization, censuses, statistical significance, commensuration

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .