When calculative practices are no more: On the de‐accountingization of the operational level of a public sector agency

• DOI: 10.1111/faam.12211
• Publication Date: 2019-07-01T11:19:59Z
• Authors: Mikael Holmgren C...; Linda Höglund; Maria Mårtensson
• Keywords: 0502 economics and business; 05 social sciences

Abstract This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using Habermasian perspective, shows how agency has attempted replace previous accounting practice, which involved target setting, performance and measurement with new leadership philosophy, that aim generalizing individual's private interest toward organizational interests. The result is interpreted as make individual responsible for welfare collective in which, its absence, kind validity enable very much present longing soothe anxiety uncertainty brought about by responsibility lead oneself.