On the Relationship between Accounting and Social Space*
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.
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