ABSTRACT
This chapter looks at the problematic nature of intertwined boundaries as they have evolved over time. Traditional accounting literature affirms current institutional structures by taking boundaries as self-evident. An overview of the management contributions of Robert Owen and Henry Ford demonstrates the overlap between private and public interests in industrial and consumer societies. This sets the stage for a discussion of problematic boundaries in a digital surveillance culture where management not only strives to control worker and consumer behaviors but also is an object of reverse surveillance. The chapter concludes that the accounting profession’s failure to pay attention to the overlapping nature of boundaries limits its ability to engage in conversations about significant ethical problems inherent in a digital society.
