Assistant Professor Victoria Honsel publishes her first journal article
Assistant Professor Victoria Honsel has published her first journal article in the renowned academic journal Accounting, Organizations and Society.
The article, “The bodily enactment of accounting: A study of results-based management in an NGO,” co-authored with Lukas Löhlein, David Crvelin, and Utz Schäffer, examines the role of the body in the enactment of accounting practices.
The research is based on a case study of the implementation of Results-Based Management (RBM) in a large international NGO. Drawing on extensive empirical material, including interviews, organizational documents, workshops, training sessions, and observations, the authors investigate how accounting develops and changes through everyday interactions.
Taking the body seriously in accounting
Accounting is often understood as a primarily cognitive, rational, or technical activity. The article challenges this perspective by highlighting the active role of the body in shaping accounting practices.
The authors argue that the body should not only be understood as an object that is shaped or disciplined by accounting. Rather, bodily sensations, movements, and responses can actively influence how accounting concepts are developed, interpreted, and enacted.
The study introduces the concept of the “pursuit of resonant accounting” to describe the largely tacit process through which individuals seek a sense of alignment between their bodily experiences and accounting concepts. The research shows how this embodied interaction can contribute to changes in accounting designs and, ultimately, influence organizational processes and accounting practices.
From PhD project to publication
The research project began in 2020 during the early stages of Victoria Honsel’s PhD. Over the following years, the project developed through extensive empirical work and collaboration between the four authors.
For Honsel, the publication marks an important milestone in her academic career and represents the culmination of a research process that began several years ago. The study also reflects the value of collaborative research, bringing together different perspectives to explore the relationship between accounting, organizations, and embodiment.
The article is now available in Accounting, Organizations and Society.
