Materiality: What are the Consequences?

Brian T. Pentland and Harminder Singh

in Materiality and Organizing

Published in print November 2012 | ISBN: 9780199664054
Published online January 2013 | e-ISBN: 9780191745423 | DOI:
Materiality: What are the Consequences?

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This chapter offers an approach to materiality that is grounded in pragmatism, a philosophical perspective that emphasizes context and consequences, rather than intrinsic properties. The chapter draws inspiration from the concept of materiality as it is used, in practice, by financial and information systems auditors. The argument entails a reversal of figure and ground from some perspectives on materiality because we focus on actions, rather than different kinds of artifacts or actors.

Keywords: materiality; pragmatism; auditing; actions; information systems

Chapter.  3459 words. 

Subjects: Organizational Theory and Behaviour

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