Socio-Technical Context of Cost System Design Choices
from 11:00 AM to 12:00 PM
Christopher Chapman, Imperial College Business School, London Anja Kern, Imperial College, Business School, London Aziza Laguecir, Université Laval, Québec
Anja Kern reports: Cost systems are central to accounting, as they produce key information to evaluate the economic performance of the firm. Research has explored optimization strategies of cost system design in different contexts (e.g. Labro, and Vanhoucke 2007; Kaplan, and Cooper 1998). We argue that in practice cost system choices are not only oriented by technical optimization, but also by the wider social context. Drawing on the sociological framing perspective developed in actor network theory (ANT) and the joint notions of framing and overflowing (Callon 1998a), we carried out an in-depth case study in a French social housing organization.