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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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What is the Object of Management? How Management Technologies Help to Create Manageable Objects

What is the Object of Management? How Management Technologies Help to Create Manageable Objects

Chapter:
(p.157) 8 What is the Object of Management? How Management Technologies Help to Create Manageable Objects
Source:
Accounting, Organizations, and Institutions
Author(s):

Barbara Czarniawska (Contributor Webpage)

Jan Mouritsen

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0008

The recent rapprochement between management studies and studies of science and technology recreated an interest in management studies. This chapter presents examples showing that the role of things in management is complex. Managers try to defend themselves from the insubordination of technical and material things, and they spend much time applying quasi-objects such as managerial technologies to mediate the fate of technical or material objects. Much effort is also dedicated to turning people into objects, which permits the use of procedures of insulation and control on them. The chapter concludes that in exercising management, managers avoid certain material objects but make use of quasi-objects such as accounting systems and management technologies in order to make the world (i.e. organization, public agency, or firm) more interventionable or manageable, and yet they also create new uncertainties in the process.

Keywords:   quasi-objects, management technologies, accounting systems, HRM, objects of investment, mediators, inscriptions, translation

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