ABSTRACT
Space and time can be measured and counted. Both can be accounted for and people can be made accountable for how they use space and time. This is the most obvious link between accounting, space and time. However, how people think about space and time, and how they are affected by the social spaces and times in which they live and work, affects accounting and social relationships just as much as costs per square metre or cut off dates, for example. When thinking about time and space in accounting, we also need to think about past, present and future, speed, distance, globalisation and what it means to be modern.
