Accounting researchers adopting structural and post-structural interpretive approaches have long criticized mainstream assumptions about the enduring economic aspects of accounting systems, highlighting their roles in reflecting and shaping social realities that are contradictory, diverse, and...

Can accounting practices give coherence to the diverse and unique qualities of organizational activities rather than constraining them? According to the conventional view, accounting is a means of ordering activity from above to achieve the inevitable and uniform end of profitability. The paper...