# The Embodiment of Accounting: RBM Practices in NGOs Groundbreaking study reveals how targets manifest in physical organizational practices. - **Source:** [Accounting, Organizations and Society](https://www.sciencedirect.com/journal/accounting-organizations-and-society) - **Topic:** [Business](https://brifing.si/c/business) - **Original article:** - **On Brifing:** https://brifing.si/s/bfd226db-3ebf-4598-9c7e-f228c0be22a0 ## Physical Dimension of Accounting The research demonstrates how financial targets in NGOs materialize not just in reports but in employees' daily bodily practices. From meeting rituals to office layouts, every detail reflects results-oriented thinking. ## Corporeal Codes of Performance Employees' postures, gestures, and spatial behaviors become personalized interpretations of organizational goals. These micro-behaviors function as informal performance indicators. ## Shadow Effects of Metrics Culture Overemphasis on quantifiable targets creates a perception that 'what can't be measured doesn't matter.' This risks overlooking qualitative outcomes like long-term social impact. ## Interdisciplinary Lens The study bridges organizational psychology with management accounting, documenting tangible effects of financial systems on human behavior. Data comes from 18 months of ethnographic fieldwork. ## NGOs' Core Dilemma Tension between accountability demands and mission focus manifests in employees' body language. Donor reporting processes particularly trigger stressful physical responses. ## Toward Human-Centric Metrics Findings suggest ignoring the human dimension of performance systems may undermine NGOs' core purpose. The study proposes models balancing financial transparency with employee wellbeing. ## Sources covering this story - https://www.sciencedirect.com/science/article/pii/S0361368226000267?dgcid=rss_sd_all — --- _Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._