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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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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

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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

On the Relationship between Accounting and Social Space *

On the Relationship between Accounting and Social Space *

(p.137) 7 On the Relationship between Accounting and Social Space*
Accounting, Organizations, and Institutions

Salvador Carmona

Mahmoud Ezzamel

Oxford University Press

The theorization of space in social sciences has made considerable progress in the last decades. Yet, there appears to be remarkably little interest in exploring the relationship between accounting and space. This chapter argues the case for studying the relationship between accounting and social space, which has held considerable promise as a theoretical framing and a heuristic for studying the differentiation of groups in the social world. In this respect, the chapter addresses a number of research implications in relation to accounting inscriptions and social space, accounting for individual capital, and accounting and the objectification and domination of space. Furthermore, the chapter explores some possible future research opportunities concerning the processes of social space: the roles that accounting can play in underpinning cognitive spacing, the connection between accounting and moral spacing, and the extent to which accounting can underpin aesthetic spacing.

Keywords:   accounting, social space, accounting inscriptions, forms of capital, cognitive spacing, moral spacing, aesthetic spacing

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