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Schulich Accounting Seminar – Accounting and Space in a High-Fashion Factory

Oct 7, 2011, 12:30pm-2:30am

Massimo Sargiacomo, accounting professor, at Gabriele D'Annunzio University in Pescara, Italy, talks about his study, Accounting and Space in a High-Fashion Factory.

His talk is part of the Certified Management Accountant (CMA) – Schulich Accounting Seminar Series.

Sargiacomo holds degrees in economics and trade, and healthcare management.

His study analyzes the connections between accounting and social space at Brioni, a producer of high-fashion garments in Italy. Drawing on archival data and interviews with corporate actors, he highlights how accounting practice combined with the architecture of the workspace enhanced visibility and fostered information symmetry. It suggested that the manufacturing space designed not only facilitated the supervision and control of the skilled workforce but fostered creativity, teamworking and interchangeability. The paper illuminates how, in this spatial context, accounting served to build trust, cement corporate identity and act as a moralizing technology which conditioned the behaviour of labour and helped protect jobs.


Location:W357 Schulich Building
Sponsor:CMA-Schulich Accounting Seminar Series
Posted by:Filomena Petrilli
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