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Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’

Accounting, Organizations and Society 2020 84, 101129 open access
This study adds to the literature on accounting incompleteness and instability an understanding of how accounting acts upon an object that is practised as a multiple. It explores how accounting, in the form of a sales and operations planning (SO this adds new accountings onto existing ones, all of which exist simultaneously.