Accounting practice and the historic turn: performing budget histories

Corrigan, Lawrence T.

doi:10.1080/17449359.2015.1115743

Cited by 14 publications

(25 citation statements)

References 21 publications

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“…Sendo assim, o foco recai em mapear as associações dos atores que compõem a rede deste passado, operação que demanda do pesquisador uma postura crítica e reflexiva à medida em que é, ele próprio, parte integrante desta rede (DUREPOS; MILLS, 2011). Isto implica que a escolha do pesquisador em descrever uma dentre as múltiplas (não plurais) versões de um passado envolve dimensões de poder já que pode favorecer versões dominantes ou versões alternativas (MOL, 1999;MILLS, 2011;CORRIGAN 2016). O acesso a essas versões do mercado do passado por meio de fontes de dados disponíveis em arquivos permitiria a identificação de práticas representacionais (KJELLBERG; HELGESSON, 2006;2007a), da configuração dos agenciamentos sociotécnicos (ÇALISKAN; CALLON, 2010) e submeter as dimensões de poder e de ideologia ao escrutínio crítico.…”

Section: O Mercado Como Construção Sociomaterial: Noções De Agenciameunclassified

A Formação Do Mercado De Alimentos Orgânicos No Brasil: Uma Análise Histórica a Partir Do Agenciamento Das Práticas Representacionais Da Revista a Lavoura

Merabet

Barros

2021

REAd. Rev. eletrôn. adm. (Porto Alegre)

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RESUMO O artigo tem por objetivo explorar como o agenciamento das práticas representacionais presentes nas reportagens da revista A Lavoura produziu versões do mercado de produtos orgânicos no período 1990-2007. A publicação é editada pela Sociedade Nacional de Agricultura desde 1897 e que, em virtude de uma ampla distribuição, alcança sindicatos, universidades, centros de pesquisa, bibliotecas, empresas do agronegócio entre outros. Em termos teóricos, a pesquisa foi informada por conceitos vinculados aos Estudos Construtivistas de Mercado, desenvolvidos em marketing, e pela perspectiva histórica reorientacionista, desenvolvida no âmbito dos estudos organizacionais, para acessar versões do mercado localizadas no passado. O percurso metodológico foi constituído por um estudo de caso histórico de orientação indutiva e de corte longitudinal. Em decorrência do processo de análise, três versões hegemônicas para o mercado de produtos orgânicos foram produzidas ao longo do período considerado. Os resultados apontam para a existência de dinâmicas de inclusão e de marginalização de atores humanos e não-humanos presentes no processo de agenciamento das práticas representacionais e, por conseguinte, nas versões de mercado. Recomenda-se que essas dinâmicas sejam reconhecidas por pesquisas futuras interessadas em investigar questões ideológicas, sociais e de políticas públicas que cercam os processos de formação de mercado.

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Section: O Mercado Como Construção Sociomaterial: Noções De Agenciameunclassified

A Formação Do Mercado De Alimentos Orgânicos No Brasil: Uma Análise Histórica a Partir Do Agenciamento Das Práticas Representacionais Da Revista a Lavoura

Merabet

Barros

2021

REAd. Rev. eletrôn. adm. (Porto Alegre)

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“…ANTi-History has shown that not only are they socially and historically situated but as these networks produce history, they meddle in making and re-making certain 'realities' in a variety of places (Durepos, 2015). Corrigan (2016), for example, traces three competing historic enactments of the Black community of Africville, located in Halifax, Canada. In 1960, the Halifax municipality destroyed Africville's infrastructure in the name of land re-vitalization and, carelessly re-located its residents.…”

Section: A History Is Enactivementioning

confidence: 99%

“…Over the years, the Halifax municipality budget committee has engaged in a series of budgetary disputes concerning fund allocation to Africville. Corrigan (2016) explains that the municipality budget committee, over time, enacted three competing histories of Africville: historical neglect, historical aggression and historical romance. Funding decisions have varied based on the sensemaking of the budget committee and which of the three narratives were endorsed at that particular time.…”

Section: A History Is Enactivementioning

confidence: 99%

“…Funding decisions have varied based on the sensemaking of the budget committee and which of the three narratives were endorsed at that particular time. Corrigan (2016) shows that in providing his own version of the story of Africville, he meddles in the enactment of those realities of the past. The three stories performed in the Halifax municipality budget sessions and Corrigan’s (2016) telling of them serve to reinforce those narratives and make the three realities (of the past) stronger.…”

Section: Beyond Critiquementioning

confidence: 99%

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Developing critical organizational history: Context, practice and implications

2019

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Historical research now has a relatively high profile in organization studies, and organization theories are better represented in business history, thanks to increased interdisciplinary dialogue over the last decade. It might therefore be that the ‘historic turn’ has materialized in organization studies, and that business history has become significantly more conceptual in nature. We argue, however, that in terms of the original definition of the historic turn, as a rejection of scientism, acceptance of more heterogeneous forms of history, and reflexive accounts of the social construction of historicized narratives, there has been little progress. We revisit the idea of the turn in depth here, to examine the ways of doing history that might encourage a more substantial turn towards theory and towards history as a means of developing it. In particular, we suggest that an approach we term ‘critical organizational history’ remains underdeveloped, as a theoretically informed historicized approach to understanding how and why we come to be where we are in contemporary organized societies. Our aim is to take stock of the historic turn’s progress, reminding critically oriented organizational scholars and practitioners of organizational history of the importance of completing the turn with the underlying purpose of critique. To do this, we surface seven aspects of practice and three implications of them that demonstrate the underside of theorizing historically that we suggest are central to critical analysis. Understood and practised collectively, these could provoke considerable more critical organizational history to the benefit of all.

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“…As a starting point, some accounting history researchers have recently been publishing their sole or joint research in business history, management history and organisational history journals, such as the Journal of Management History (Carnegie, 2016b; Leoni, 2017; Ritson and Parker, 2016; Safari and Parker, 2017), Management & Organisational History (Levant and Maziane, 2017; Maran et al, 2014) and Business History (see, among others, Billings et al, 2016; Frost et al, 2016; Jupe and Funnell, 2017; McKinstry and Ding, 2017; Moerman et al, 2014; O’Connell et al, 2016). On the other hand, there are just a few instances of business, management and organisational, historians who have contributed recently to accounting history research journals; that is, there is less flow discernible in this direction (see, for example, Corrigan, 2016; 19 Stevenson-Clarke and Bowden, 2018; Verhoef and Drotskie, 2015). Moreover, the stepping-up by some accounting history researchers to more readily collaborate with business, management and organisational historians is strongly advocated as fruitful in stimulating innovative research developments across disciplines (as argued, for example, by Baskerville et al, 2017; Bisman, 2011; Carnegie and Napier, 1996, 2012; Fridenson, 2007; Guthrie and Parker, 2006; Levant and Zimnovitch, 2017; Walker, 2005, 2008).…”

Section: Looking Aheadmentioning

confidence: 99%

Reflections on a journey withAccounting Historyas an international refereed journal, 1995–2019

Carnegie

2019

Accounting History

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Accounting History is the journal of the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand. My journey as the Founding Editor (1995–2007) and as Joint Editor (from 2008) of the New Series (NS) of Accounting History, as an international refereed journal, commenced on 1 January 1995 and will conclude on 31 December 2019. The first issue of the NS was published in May 1996, with 1995 being devoted to relaunching the journal for international leadership in the field. The journal’s development has been supported by periodic conferences, colloquia and symposia, namely the Accounting History International Conference, the Accounting History Doctoral Colloquium, which was later replaced by the Accounting History International Emerging Scholars’ Colloquium, and the Accounting History Symposium. This contribution provides personal reflections of this journey from 1995 to 2019, a consecutive period of 25 years, and comprises four sections: Introduction, Looking back, Looking ahead and Conclusions.

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Accounting practice and the historic turn: performing budget histories

Cited by 14 publications

References 21 publications

A Formação Do Mercado De Alimentos Orgânicos No Brasil: Uma Análise Histórica a Partir Do Agenciamento Das Práticas Representacionais Da Revista a Lavoura

A Formação Do Mercado De Alimentos Orgânicos No Brasil: Uma Análise Histórica a Partir Do Agenciamento Das Práticas Representacionais Da Revista a Lavoura

Developing critical organizational history: Context, practice and implications

Reflections on a journey withAccounting Historyas an international refereed journal, 1995–2019

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