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

Lichen Yu; Jan Mouritsen

doi:10.1016/j.aos.2020.101129

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

Lichen Yu¹; Jan Mouritsen²

¹ The University of Sydney · ² Copenhagen Business School

Accounting, Organizations and Society 2020 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.

DOI: 10.1016/j.aos.2020.101129
Volume: 84
Pages: 101129
Language: en
Export: BibTeX
Sources: semanticscholar openalex crossref