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Publications (50)
Themed issue editorial on digitized valuation.
Zusammenfassung
In den vergangenen drei Jahrzehnten hat Performance Measurement im öffentlichen Sektor über New Public Management stetig zugenommen, so auch im Strafvollzug. Dieses Kapitel vergleicht Leistungsmessungssysteme in den Strafvollzugssystemen von Deutschland sowie England und Wales und geht dabei auf drei Hauptthemen ein: Erstens beschre...
This open access book offers unique insight into how and where ideas and instruments of quantification have been adopted, and how they have come to matter. Rather than asking what quantification is, New Politics of Numbers explores what quantification does, its manifold consequences in multiple domains. It scrutinizes the power of numbers in terms...
This chapter sets out what is “new” in the politics of numbers and this volume’s approach to their study. Rather than asking what quantification is, this volume is interested in describing and analysing what quantification does, tracking and unpacking various quantification practices and their manifold consequences in different domains. The book re...
This paper uses the case of prison privatization in England and Wales to scrutinize what it means to “economize the social” through numbers. It argues that we ought to be careful not to equate quantification with economization. To uncover the multiple effects of economization and quantification brought about by new public management reforms and pri...
This chapter sets out what is “new” in the politics of numbers and this volume’s approach to their study. Rather than asking what quantification is, this volume is interested in describing and analysing what quantification does, tracking and unpacking various quantification practices and their manifold consequences in different domains. The book re...
This paper uses the case of prison privatization in England and Wales to scrutinize what it means to “economize the social” through numbers. It argues that we ought to be careful not to equate quantification with economization. To uncover the multiple effects of economization and quantification brought about by new public management reforms and pri...
Zusammenfassung
In diesem Beitrag gehen wir zwei Fragen nach. Erstens, inwiefern kann ein Fokus auf Praktiken der Bewertung zur Klärung des Zusammenhangs zwischen Vergleich, Kategorisierung und Quantifizierung beitragen? Und zweitens, inwieweit verhilft er dazu, die Voraussetzungen und Folgen neuer digitaler Formate, wie etwa Vergleichsportale, Emp...
This call invites papers that set out novel, cross-cutting approaches to problematizing, analyzing, and examining the intersection of digitization and valuation in contemporary societies. Contributions are welcome from all empirical areas, including science, markets, government, culture, politics, health, and everyday life. Potential research theme...
This volume introduces the notion of Thinking Infrastructures to explore a broad range of phenomena that structure attention, shape decision-making, and guide cognition: Thinking Infrastructures configure entities (via tracing, tagging), organise knowledge (via search engines), sort things out (via rankings and ratings), govern markets (via calcula...
Much has been made of economizing. Yet, social scientists have paid little attention to the moment of economic failure, the moments that precede it, and the calculative infrastructures and related processes through which both failing and failure are made operable. This chapter examines the shift from the economizing of the market economy, which too...
Calculation and quantification have been critical features of modern societies, closely linked to science, markets, and administration. In the past thirty years, the pace, purpose, and scope of quantification have greatly expanded, and there has been a corresponding increase in scholarship on quantification. We offer an assessment of the widely dis...
Accounting and auditing are often cited as key sites where business regulation has been privatized, globalized, and neoliberalized. Yet, these sites have also undergone a legitimacy crisis in recent years, marked by a shift from self-regulation to increased public oversight. This paper investigates these developments by reference to the evolution o...
La notion d’économicisation a fait couler beaucoup d’encre. Pourtant, les sociologues ont prêté peu d’attention au moment de la faillite économique, aux moments qui la précèdent, et à l’infrastructure de calcul ainsi qu’aux processus afférents à travers lesquels tant le déroulement de la faillite que son résultat deviennent des objets manipulables....
Since the establishment of Organization Studies in 1980, Michel Foucault’s oeuvre has had a remarkable and continuing influence on its field. This article traces the different ways in which organizational scholars have engaged with Foucault’s writings over the past thirty years or so. We identify four overlapping waves of influence. Drawing on Fouc...
In recent decades, there has been an avalanche of numbers in public life, one that matches that which occurred in the first half of the nineteenth century. The difference today is that many of the numbers that are now so central to political rule pertain to performance, and depend on a felicitous interlocking of quantifying, economising, and market...
This chapter explores exemplary moments of dissonance and innovation in accounting valuation. Examining the cases of value-added accounting, brand accounting, fair value
accounting and impairment testing, this chapter traces debates and show that accounting valuation is ‘plastic’ due to both methodological variability and the different domains of w...
This chapter suggests that Michel Foucault is a nuisance for scholars of organizations, albeit a productive one.
Foucault disavowed the study of organizations, yet his work was fundamentally concerned with the administering
of lives, a central concern of scholars of organizations. The chapter explores this tension by examining four
displacements th...
This paper is concerned with the challenges involved in the transformation of the prison into a performance‐oriented accounting entity. It examines the implication of private sector accounting and consulting expertise in redefining prison values and prison performance, and it discusses the consequences this had for definitions of risk and responsib...
This chapter explores the role of auditors in systems of corporate governance. The discussion refers to international comparisons, where the changing regulatory, methodological, and institutional dimensions of internal and external auditing are emphasized. The first section takes a look at auditing within a fluid and developing corporate governance...
This essay aims to introduce readers to the social studies of accounting, atten-ding in particular to the roles and relevance of Foucault’s works for this field. We provide a brief overview of social studies of accounting, discuss recent developments in Foucault orien-ted accounting scholarship, and position the articles that appear in this special...
This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and 2005, and analyses this in terms of the notion of "lin...
This introductory essay reviews recent advances in the emergent field of social studies of finance (SSF) and, subsequently, sets out to illustrate how a closer engagement with SSF might benefit research interests in accounting and vice versa. Finally, it provides a sketch of how mutual engagements across the fields might be intensified in what is i...
This paper analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of "connecting worlds" and translation. In a detailed field study based investigation, it traces various attempts to articula...
Standardisierung kann als eine notwendige Voraussetzung der Möglichkeit von Rechnungslegung und Wirtschaftsprüfung betrachtet werden. Ohne Standardisierung wären sowohl Jahresabschlüsse als auch Prüfungsberichte nicht vergleichbar, nur schwer interpretierbar und — dementsprechend — lediglich von geringem Wert für Investoren, Kreditinstitute, Untern...
Zahlen und Rechenpraktiken sind in der Gegenwartsgesellschaft, ihren Organisationen, ihren Alltagswelten, in Wirtschaft, Politik,
Massenmedien, Erziehung und Wissenschaft allgegenwärtig. Jeden Tag werden wir mit Zahlen, z. B. in der Form von Prognosen,
Preisen, Risikobewertungen, Kostennutzenanalysen, Schulnoten, Bilanzen, Sportergebnissen und Tabe...
Inwiefern die massenhafte Mobilisierung von Zahlen und Rechenpraktiken die Aufrechterhaltung sozialer Ordnung ermöglicht oder in Mitleidenschaft zieht, hat in den Sozialwissenschaften bislang wenig systematische Beachtung gefunden. Auch die Diskussion über organisiertes Rechnen, die im englischsprachigen Raum unter dem Oberbegriff des "Accounting"...
Within the past thirty years or so, the government of social and economic life has occurred
increasingly through international and non-governmental forms of rule and regulation. Yet little is
known about the dynamics that international audit standardization projects create below the global
level of economic and regulatory activity. This paper exami...
This paper seeks to contribute to our understanding of the dynamics of professionalisation in accounting at times of economic globalisation and neoliberal reform. Following Cooper and Robson's (2006) recent call for more research into the interplay between processes of commercialisation and accounting professionalisation, the paper draws attention...
During the past few years, many organizations have faced enormous impairment losses upsetting their balance sheets, organizational structures and market values. While impairment write-downs impact on multiple factors in an organization, such as profit calculations, risk management and investment strategies, the accounting and organizational literat...
