robson k 1992 accounting numbers as inscriptions research question discuss what inno 696558

ACCY312 Week 8 Tutorial Questions    Based on paper: Robson, K 1992, ‘Accounting Numbers as “Inscription”: Action at a Distance and the Development of Accounting’, Accounting, Organizations and Society, vol. 17, no. 7, pp. 685 708.    Questions:  Robson (1992) presented a critical view of accounting numbers as inscriptions as contrast to  representation or metaphor/rhetoric. Based on your understanding of the paper,    1) Explain what an inscription means and the main characteristics of it.   2) Discuss what innovative competences the notion of ‘inscription’ allows for critical  accounting research in comparison with other quantitative (based on representation) and  qualitative research (based on interpretative, metaphor and rhetoric).  3) By referring to a management accounting techniques such as budget, performance  management and/or balanced scorecard, critically discuss how they can be viewed as  inscriptions in enabling action at distance.