TY - UNPB
T1 - Bounded ‘Emotionalities’ and Accounting in the Narratives of Organisational Change
T2 - The Case of a Heritage Railway
AU - Thomas, D.
AU - Jayasinghe, K.
AU - Soobaroyen, T.
PY - 2009/8/10
Y1 - 2009/8/10
N2 - This paper examines the central role accounting plays in changing and managing ‘volunteer emotions’ during a change process at a heritage railway. Informed by the ‘bounded emotionality’ framework, it shows how ‘accounting language’ interacts and conflicts with the defining characteristics of volunteer labour. We argue that in organizational contexts where actors express strong ‘emotionalities’ with their work and the prevailing organizational reality, the institutionalisation of new accounting and accountability systems involves a challenge to, and a regulation of, employee emotions.
AB - This paper examines the central role accounting plays in changing and managing ‘volunteer emotions’ during a change process at a heritage railway. Informed by the ‘bounded emotionality’ framework, it shows how ‘accounting language’ interacts and conflicts with the defining characteristics of volunteer labour. We argue that in organizational contexts where actors express strong ‘emotionalities’ with their work and the prevailing organizational reality, the institutionalisation of new accounting and accountability systems involves a challenge to, and a regulation of, employee emotions.
KW - accounting change
KW - organizational change
KW - accounting language
KW - bounded emotionality
UR - http://hdl.handle.net/2160/10262
U2 - 10.2139/ssrn.1446673
DO - 10.2139/ssrn.1446673
M3 - Working paper
BT - Bounded ‘Emotionalities’ and Accounting in the Narratives of Organisational Change
PB - Social Science Research Network
ER -