Open AccessThe value of accounting discourse in conditions of accelerating change
Author(s) -
Heli Hookana
Publication year - 2008
Publication title -
journal of economic and financial sciences
Language(s) - English
Resource type - Journals
eISSN - 2312-2803
pISSN - 1995-7076
DOI - 10.4102/jef.v2i2.352
Subject(s) - value (mathematics) , construct (python library) , corporate governance , work (physics) , rhetoric , service (business) , business , control (management) , power (physics) , public relations , management control system , accounting , sociology , political science , marketing , management , economics , finance , computer science , mechanical engineering , linguistics , philosophy , physics , quantum mechanics , machine learning , engineering , programming language
This study investigates the complex relationships between organisational strategic change, developing accountabilities, and materialised values in the emerging public-service network. The study highlights the importance of bilateral governance, relational forms of behaviour, and the voluntary exchange of information that is based upon shared values and that regulates networked behaviour in a much less overt way than formal attempts at control. In these circumstances accountancy basically serves as an assistant, helping to mediate, shape and construct inter-organisational relations through various socio-economic and discursive power-based mechanisms. The results indicate that for some organisations value-based management may still have elements of value-adding contributions of a more non-financial and social nature despite the veneer of the rhetoric. In combining participation in development work, work in practice, and theoretical analysis, the study carries both theoretical and practical implications.