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In our seminar reading, Miller and O'Leary (1987) argue that accounting ... serves to construct a particular field of visibilities (p. 239). Please explain how

In our seminar reading, Miller and O'Leary (1987) argue that accounting "... serves to construct a particular field of visibilities" (p. 239). Please explain how variance analysis and standard costing serve that purpose. What do we learn about accountability and control at work?

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