Preben Melander

The politics of the changing forms of accounting: A field study of strategy translation in a Danish government‐owned company under privatisation

This paper presents an in‐depth study of the processes of constructing a new strategy in a large Danish government‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation is used. The paper provides a story of a translation of strategy and related management initiatives using Callons four moments of translation. The story illustrates how, during the translation process, accounting changed its characteristics and uses from principles of control to principles of financialisation. Such emergent forms of accounting also reflect the political manoeuvring in the organisation as the result of network relationships. However, networks are open to erosion and undermining by active agents, changing the purposes of accounting. Whereas other authors within accounting, applying the sociology of translation, usually conceptualise accounting as inscriptions, this study explicates accounting as an interessement device. Finally, the study suggests that the sociology of translation may be a promising explication of accounting change.

Public Organizations, Multiple Constituencies, And Governance

Public organizations vary considerably. Yet little attention has been paid to the systematic analysis of this diversity. Drawing on case studies of four public organizations and a survey on all central government organizations in Denmark, variations in tasks, environments, constituencies, and central governance are conceptualized. Public organization tasks can be analysed at three levels ranging from user-oriented outputs, general outputs which can further be divided into policy goals, scope of profile, standard setting and capital accumulation, to the normative base of the public sector. Public organizations vary with regard to the emphasis put on level of output and on how the different aspects of the tasks are interrelated. Variations in constituencies and exchange cycles with the environment are further related to different task profiles. Finally it is shown that central oversight organizations compete with other actors in the public organizations’ environment in the governance of public organizations. From an organizational point of view ‘the state’ appears to have a humble and remote position.