The paper discusses the role of hope in the construction of an accounting technology to realize a program, by looking at a process of choosing non-financial indicators in an effort to achieve healthier workplaces. By exploring the literature dealing with the concept of hope and by drawing on the debate on the relationship between accounting and action, we highlight the features of three hope-related concepts (hopelessness, naïve hope, and reflective hope). We also highlight how these concepts relate to different areas of uncertainty (validity, accuracy, and relevance) in the development of accounting technologies. Evidence collected through particiapant observation of a team involved in the construction of indicators offers empirical material to investigate the interplay between hopelessness, naïve hope, and reflective hope in relation to uncertainties concerning the link between accounting and action. Beyond analyzing how team members move from a naïve to a reflective hope in making the accounting–action link, the paper shows that among practitioners it is accepted that unintended consequences constitute the rule rather than the exception in the accounting–action link.

Catasus, B., Ferri, P., Laskowski, S.V. (2016). Accounting and the hope of action. EUROPEAN ACCOUNTING REVIEW, 25(2), 403-419 [10.1080/09638180.2016.1147369].

Accounting and the hope of action

FERRI, PAOLO;
2016

Abstract

The paper discusses the role of hope in the construction of an accounting technology to realize a program, by looking at a process of choosing non-financial indicators in an effort to achieve healthier workplaces. By exploring the literature dealing with the concept of hope and by drawing on the debate on the relationship between accounting and action, we highlight the features of three hope-related concepts (hopelessness, naïve hope, and reflective hope). We also highlight how these concepts relate to different areas of uncertainty (validity, accuracy, and relevance) in the development of accounting technologies. Evidence collected through particiapant observation of a team involved in the construction of indicators offers empirical material to investigate the interplay between hopelessness, naïve hope, and reflective hope in relation to uncertainties concerning the link between accounting and action. Beyond analyzing how team members move from a naïve to a reflective hope in making the accounting–action link, the paper shows that among practitioners it is accepted that unintended consequences constitute the rule rather than the exception in the accounting–action link.
2016
Catasus, B., Ferri, P., Laskowski, S.V. (2016). Accounting and the hope of action. EUROPEAN ACCOUNTING REVIEW, 25(2), 403-419 [10.1080/09638180.2016.1147369].
Catasus, Bino; Ferri, Paolo; Laskowski, SOFI VON
File in questo prodotto:
File Dimensione Formato  
Accounting_and_the_Hope_of_Action.pdf

accesso aperto

Tipo: Postprint
Licenza: Licenza per Accesso Aperto. Creative Commons Attribuzione - Non commerciale - Non opere derivate (CCBYNCND)
Dimensione 430.12 kB
Formato Adobe PDF
430.12 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/578639
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 14
  • ???jsp.display-item.citation.isi??? 13
social impact