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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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Everyday Accounting Practices and Intentionality

Everyday Accounting Practices and Intentionality

Chapter:
(p.30) 2 Everyday Accounting Practices and Intentionality
Source:
Accounting, Organizations, and Institutions
Author(s):

Thomas Ahrens

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0002

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

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