The purpose of this paper is to analyze how accounts of costs and accounts of needs are shaped, connected and made durable in the day-to-day practices of welfare professionals.,Throughout a year, the author traced the work of connecting costs and needs across and beyond the organizational boundaries of the accounting and child protection departments in a Danish local government. Over the course of the study, accountants realized that the budget was overspent and this, accordingly, gave insights into what was done to make accounts more durable.,This paper shows that multiple accountabilities are made possible through the ongoing and practical work of shaping, connecting and making accounts durable. This fragile process fails when connections between separate aspects of organizational work are not made visible.,This paper attempts to convey the potentials of a symmetrical approach for organizational ethnography. In this way, it does not, for instance, address prevailing budget limits or regimes of cost control.,Insights into how accounts are shaped into meeting multiple and diverging demands for accountability are rare in both the fields of management accounting as a practice and research on social work practice.

中文翻译：

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使专业决策负责

本文的目的是分析在福利专业人员的日常实践中，如何对成本和需求账户进行塑造，关联和持久化。在过去的一年中，作者追踪了将成本和需求关联的工作跨越丹麦地方政府中会计和儿童保护部门的组织边界。在研究过程中，会计师意识到预算超支，因此可以深入了解如何使账目更加持久。本文显示，通过持续不断的实践工作，使多种问责成为可能，连接帐户并使帐户持久化。当组织工作各个方面之间的连接不可见时，该脆弱过程将失败。本文试图传达组织民族志的一种对称方法的潜力。这样，它就无法解决当前的预算限制或成本控制制度。在管理会计作为实践和研究领域，很少有人了解如何将帐户塑造为满足多种和不同的问责性要求在社会工作实践中。