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

Everyday Accounting Practices and Intentionality

Everyday Accounting Practices and Intentionality

(p.30) 2 Everyday Accounting Practices and Intentionality
Accounting, Organizations, and Institutions

Thomas Ahrens

Oxford University Press

This chapter explores some of the ways in which intentionality is played out in everyday accounting practices. From a practice perspective accounting is an array of activities that is ordered by practical understandings, rules, and objectives, and projects, and one that forms a nexus of practices together with management and control practices, commercial practices, reporting practices, bookkeeping practices, and suchlike. Intentionality is important for ordering accounting practices and for connecting them to other practices. A practice lens can also help overcome distinctions between accounting change and accounting routines by showing how everyday accounting practices can give rise to change.

Keywords:   everyday accounting, practice theory, practices, intentionality, accounting change, routines

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 .