ABSTRACT
This chapter explores a set of rival, evaluative conceptions pertinent to management accounting and perhaps, accounting generally. It endeavours to illustrate how the limits of the 'traditional' construct of value are constraining and potentially disrespectful to immaterial labour (research in management accounting and accounting more generally illustrates the disrespectful nature of accounting to material labour). The chapter examines issues concerning current management accounting literature with respect to control and discipline and existing research relevant to the issues of immaterial labour. It holds, though, that by focusing on the material outputs of immaterial labour, the consequent management accounting information is partial, one-sided and unhelpful. In recognising the continued research on intellectual capital accounting (ICA), the author maintains the position elucidated in a paper published with Spence in 2011. The influence of new public management and the broader ideological influence of liberal market reforms resulted in a significant number of measures, citation indices and ranking exercises in relation to academic research activities.
