No organization is immune from the influence of management tools. Such tools as norms, indicators, ranking, evaluation grids and management control systems have moved outside the managerial and consultancy realm within which they were first developed to reach public administrations and...

Verlagsinfo: "Financializations of Development brings together cutting-edge perspectives on socio-political, socio-historical and institutional analyses of the evolving multiple and intertwined financialization processes of developmental institutions, programs and policies. In recent years, the...

Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach – The paper presents a citation...

Purpose – This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes...

Purpose – Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of...

Purpose – The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thévenot in their works, including their path‐breaking book De la justification published in...

Purpose – The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy. Design/methodology/approach – The study seeks to provide: a synthesis of prior...