Temporal Structuring as Self-Discipline: Managing time in the budgeting process
研究了会计师如何通过制定详细时间计划和协调空间来实现自我纪律，从而在预算过程中获得对时间规范的控制感，并探讨了时间中断如何挑战这种控制。
so as to achieve entrainment of a practice to temporal norms. Temporal self-discipline is about imposing self-created temporal structures on one's future behaviour and goes along with the (re-)production of a time-conscious self. Based on our fieldwork, we show how such self-discipline materializes both in the form of a very detailed temporal plan and in spaces for coordination to ensure sticking to this plan. We demonstrate that practising temporal self-discipline provides accountants with a sense of control over the budgeting process - a way to achieve 'controlled' entrainment to the temporal norm. We also show how temporal disruptions may challenge controlled entrainment, forcing actors into a passive mode of reaction and potential deviation from their intended plan.