THE LIMITS OF POSTMODERNISM IN ACCOUNTING HISTORY - THE DECATUR EXPERIENCE

Authors
ARNOLD PJ
Citation
Pj. Arnold, THE LIMITS OF POSTMODERNISM IN ACCOUNTING HISTORY - THE DECATUR EXPERIENCE, Accounting, organizations and society, 23(7), 1998, pp. 665-684
Citations number
53
Categorie Soggetti
Business Finance
Journal title
Accounting, organizations and society → ACNP
ISSN journal
03613682
Volume
23
Issue
7
Year of publication
1998
Pages
665 - 684
Database
ISI
SICI code
0361-3682(1998)23:7<665:TLOPIA>2.0.ZU;2-V
Abstract
This paper presents a response to Miller and O'Leary's (1994) study of the factory modernization at Caterpillar's Decatur plant and the role of accounting and other expertises in constituting subjectivities. Th e research draws extensively from interviews with workers in Caterpill ar's Decatur plant to develop a defense of historical materialism agai nst postmodern interpretations of managerial accounting practices that abandon the concepts of dass, ideology, and social structure. (C) 199 8 Elsevier Science Ltd. All rights reserved.