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Accounting, boundary-making and organizational permeability

Power, Michael ORCID: 0000-0001-8148-3953 (2018) Accounting, boundary-making and organizational permeability. In: Ringel, Leopold, Hiller, Petra and Zietsma, Charlene, (eds.) Toward Permeable Boundaries of Organizations? Research in the Sociology of Organizations,57. Emerald, pp. 31-53. ISBN 978-1-78743-829-3

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Financial accounting necessarily depends on an entity assumption which shapes the way it recognises and accounts for organizational exchanges with social environments. It thereby constructs boundaries and frames permeability in terms of what counts, is accounted for, as being inside and outside of the organization. Yet there are different possible entity concepts reflecting different values about the relationship between the organizational entity and society. This essay considers four problem areas in which these values and the entity-society relationship are at stake within financial accounting: the problem of control within group accounting; accounting for externalities; the economization of public organizations; and the construction of organizational actorhood. These four problematics suggest that financial accounting, its boundary determining assumptions and the forms of organizational permeability it permits, are deeply intertwined and subject to continuous pressure for change.

Item Type: Book Section
Official URL:
Additional Information: © 2018 Emerald Publishing Limited
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HM Sociology
Sets: Departments > Accounting
Date Deposited: 30 May 2018 09:06
Last Modified: 01 Sep 2021 23:32

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