

see Hoskin and Macve, 1986 Hopwood, 1987 Miller and O’Leary, 1987). By altering what is made visible, it has the potential to encourage change at the social, organisational and individual level (e.g. The full terms of this licence may be seen at Īccounting is more than a mere technical methodology for accumulating data and facilitating “neutral” representations of financial position and performance. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Copyright © 2018, Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone License
