Everyday Accounting Practices and Intentionality

This chapter explores some of the ways in which intentionality is played out in everyday accounting practices. From a practice perspective accounting is an array of activities that is ordered by practical understandings, rules, and objectives, and projects, and one that forms a nexus of practices together with management and control practices, commercial practices, reporting practices, bookkeeping practices, and suchlike. Intentionality is important for ordering accounting practices and for connecting them to other practices. A practice lens can also help overcome distinctions between accounting change and accounting routines by showing how everyday accounting practices can give rise to change.