摘要:This paper is an attempt to bridge theoretical and empirical accounts of the practice of representation. For the practice of ‘representation’, while prevalent in, and fundamental to, the organisation of the social world, has been described almost exclusively in abstract terms in the social sciences. There has been little discussion of the concrete practices which actually take place when representations are made or used. In this paper it is these practices which I would like to take as my starting point, by looking at the creation and use of a particular representation, discussing some observations on its constitution and use. The representation which will be discussed was a timesheet system, used by staff who worked in a large British Oil company. This system was used by staff to account for their time working on different projects by completing paper timesheets. During the time of the study, the system was computerised, highlighting some interesting issues about its composition and in turn its role as a representation