Talking accouting: An Ethnography of management knowledge in British and German brewers

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111 Citations (Scopus)


The organisational functionings of accounting hinge on its combination with other forms of organisational knowledge in talk. This paper analyses some of the talk observed in paired situations in British and German brewers, to contrast the intertwining of accounting and other expertise and relate it to the enactment of different organisational orders. Through accounting talk, organisational members air their shifting conceptions of order and, thereby, point to its precariousness and ambivalence. The focus on accounting talk emerges as an approach to the study of the organisational practice of accounting which promises insight into the complex processes of enacting the orders which accounting engenders, their flexibility and fragility.

Original languageEnglish
Pages (from-to)617-637
Number of pages21
JournalAccounting, Organizations and Society
Issue number7
Publication statusPublished - Oct 1997
Externally publishedYes

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management


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