普罗米修斯的束缚:会计与新科学范式的创造

IF 1.1 Q4 MANAGEMENT
A. Baskaran, Rebecca Boden
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引用次数: 4

摘要

本文提出的论点是,在过去的二十年中,会计在英国作为一种社会实践的科学地位的变化中发挥了重要作用。会计促进了科学知识产品的商品化,使科学成为一种封闭的私人活动,而不是一种开放的、可编纂的活动。这种转变破坏了公众对科学业已存在的信任。具有讽刺意味的是,会计现在似乎提供了通过经济和金融市场机制建立一种新的科学公共治理的前景。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Prometheus Bound: Accounting and the Creation of the New Science Paradigm
The argument presented in this paper is that accounting has been significantly implicated in the changing location of science as a social practice in the United Kingdom during the past two decades. Accounting has facilitated the commodification of scientific knowledge products, making science a closed and private activity rather than an open and codifiable one. This shift has adversely disrupted the preexisting trust in science exhibited by the public. In an ironic twist, it appears that accounting may now offer the prospect of creating a new public governance of science via economic and financial market mechanisms.
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来源期刊
CiteScore
2.60
自引率
14.30%
发文量
13
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