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Wie und warum das Rechnungswesen in der Soziologie in Vergessenheit geriet

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Die meisten Experten stehen ihrer Vergangenheit entweder gleichgültig gegenüber, oder sie bereitet ihnen Unbehagen. Ob dies mit schlechtem Gewissen zu erklären ist, was dazu führt, dass Kommentare von außen häufig als Kritik aufgenommen werden, oder aber durch Fortschrittsglauben, welcher frühere Wissensstadien irrelevant erscheinen lässt, ist an dieser Stelle weit weniger wichtig als das Ergebnis dieses Umstandes. Im Falle des Rechnungswesens hat dies dazu geführt, dass heute eine Soziologie der Rechnungslegung und ihrer kalkulativen Praktiken lediglich in unausgereifter Form existiert. Es wäre falsch, dafür in erster Linie oder gar ausschließlich die Experten zur Verantwortung zu ziehen, sehen diese doch meist keinen oder nur einen geringen Nutzen in einem erhöhten Selbstverständnis ihrer Praxis. Die Ursache dafür ist woanders zu suchen, nämlich bei derjenigen Wissenschaftsdisziplin, die es bislang versäumt hat, sich einem der wichtigsten Phänomene des zwanzigsten Jahrhunderts — dem Zuwachs der Vielfalt an Formen ökonomischer Kalkulation, die weitläufig unter dem Begriff des Accounting zusammengefasst werden können — entsprechend gründlich zu widmen.

Anmerkung der Übersetzerin: Dieser Artikel wurde aus dem Englischen übersetzt. Im englischen Original lautet der Titel: How and Why Sociology Forgot Accounting. In der deutschen Überschrift wurde der Begriff des „Accounting“ mit dem des „Rechnungswesens“ übersetzt. Der englische Begriff des „Accounting“ umfasst allerdings nicht nur Praktiken der Rechnungslegung und Buchführung, sondern ebenfalls kalkulative Praktiken des Controlling und Performance Managements und ist dementsprechend weitergefasst als die deutschen Begriffe des Rechnungswesens und der Rechnungslegung.

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    Peter Miller (Prof., PhD, und Professor für Management Accounting)

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Miller, P. (2007). Wie und warum das Rechnungswesen in der Soziologie in Vergessenheit geriet. In: Mennicken, A., Vollmer, H. (eds) Zahlenwerk. VS Verlag für Sozialwissenschaften. https://doi.org/10.1007/978-3-531-90449-8_2

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