Producing Being-in-Time: A Genealogical and Ontological Inquiry into Accounting as a Temporal Ordering Device

This article reconceptualizes accounting through the ontological lens of being and time. Drawing on a genealogical scoping review following PRISMA 2020 guidelines, it critically examines how accounting practices do not merely measure time but actively produce, order, and govern organizational temporality. Four distinct temporal regimes are identified: chronological, managerial, anticipatory, and ethical. Building on insights from seminal Accounting, Organizations and Society literature and Heideggerian ontology, the study argues that accounting functions as a temporal ordering device that shapes organizational being-in-time, influencing decision-making, responsibility, and accountability. This ontological perspective challenges dominant views of accounting as a neutral technical tool, highlighting its role in configuring organizational subjectivities and temporal experiences. The article contributes theoretically by integrating accounting time studies with ontological inquiry, genealogically tracing temporal shifts linked to power and governance. It invites future research to explore alternative temporalities in accounting that attend to historicity, care, and sustainability. The findings have implications for rethinking accounting practices toward more socially and ethically responsive organizational futures.