The limits of postmodernism in accounting history: The Decatur experience

被引:38
作者
Arnold, PJ [1 ]
机构
[1] Univ Wisconsin, Milwaukee, WI 53201 USA
关键词
D O I
10.1016/S0361-3682(97)00021-4
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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. The research draws extensively from interviews with workers in Caterpillar's Decatur plant to develop a defense of historical materialism against postmodern interpretations of managerial accounting practices that abandon the concepts of dass, ideology, and social structure. (C) 1998 Elsevier Science Ltd. All rights reserved.
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页码:665 / 684
页数:20
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