勘定と感情 : 会計実践における目的志向性と感情性(<特集>計算の力学)

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概要

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• Drawing upon the concept of teleoaffective structure proposed by Schatzki (1996, 2002), the emotional dimension in relation to the teleological dimension of accounting practices is examined in this paper. Utilizing the data obtained from ethnographic field research of a financial institution which assists its clients to turnaround their business, it is found that instrumentally rational activities are systematically connected to the emotionality of the site. While on the teleological dimension, signifying chain links meanings of local activities with the strategic agenda set by the top management, a dilemma between discontinuity from the past and the perceived feasibility of business turnaround is overcome by the social signification generated on the emotional dimension of the site.

• 2013-09-24

著者

• 澤邉 紀生

  京都大学経営管理大学院・経済学研究科

関連論文

• 勘定と感情 : 会計実践における目的志向性と感情性(計算の力学)

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