Bounded ‘Emotionalities’ and Accounting in the Narratives of Organisational Change: The Case of a Heritage Railway

60 Pages Posted: 12 Aug 2009

See all articles by Kelum N. Jayasinghe

Kelum N. Jayasinghe

University of Essex

Teerooven Soobaroyen

University of Essex - Essex Business School

Dennis A. Thomas

Aberystwyth University

Date Written: August 10, 2009

Abstract

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.

Keywords: accounting change, organizational change, accounting language, bounded emotionality

JEL Classification: M41

Suggested Citation

Jayasinghe, Kelum N. and Soobaroyen, Teerooven and Thomas, Dennis A., Bounded ‘Emotionalities’ and Accounting in the Narratives of Organisational Change: The Case of a Heritage Railway (August 10, 2009). Available at SSRN: https://ssrn.com/abstract=1446673 or http://dx.doi.org/10.2139/ssrn.1446673

Kelum N. Jayasinghe (Contact Author)

University of Essex ( email )

Wivenhoe Park
Colchester, CO4 3SQ
United Kingdom

Teerooven Soobaroyen

University of Essex - Essex Business School ( email )

Wivenhoe Park
Colchester, CO4 3SQ
United Kingdom
01206874015 (Phone)
01206874015 (Fax)

Dennis A. Thomas

Aberystwyth University ( email )

Aberystwyth, SY23 3DD
United Kingdom

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