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The ontological making of a ‘fundable object’: Commensuration and incommensurability in a budget meeting
Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.ORCID-id: 0000-0002-2140-8959
(Engelska)Manuskript (preprint) (Övrigt vetenskapligt)
Abstract [en]

Based on four years of immersion with managerial and board work in a performing arts company, this paper examines the ontological work involved in translations between organizational matters and numerical representation. While the managers struggle with commensuration to make their arguments for increased funding coherent in numbers, the political representatives in turn struggle to extract ‘fundable objects’ from commensurate numbers. The study finds the process of ‘making things the same’ to enable budgeting decisions to be accompanied with a no less significant counterachievement of ‘making things different’. The study links accounting literature on commensuration to recent studies of ontology in Science and Technology Studies. It thus emphasizes the ontological achievement implicit in work with representations, contributing to our understanding of representation in accounting practice.

Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
URN: urn:nbn:se:su:diva-119694OAI: oai:DiVA.org:su-119694DiVA, id: diva2:847761
Tillgänglig från: 2015-08-21 Skapad: 2015-08-21 Senast uppdaterad: 2022-02-23
Ingår i avhandling
1. Representing Performance | Performing Representation: Ontology in accounting practice
Öppna denna publikation i ny flik eller fönster >>Representing Performance | Performing Representation: Ontology in accounting practice
2015 (Engelska)Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
Abstract [en]

Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and distance in accounting practices. Four papers attend to the manners in which the organizational performance of the theatre company is represented in different situations of managing, governing and reporting. The papers demonstrate and analyse different examples of ontological work involved in achieving (or retracting) representational links. In conclusion, the thesis places the organizing of ontological tensions – especially the tension between singular accounting representations and multiple organizational realities – at the core of accounting representation practices. The thesis thus contributes to practical, theoretical and philosophical discussions on the links between accounting practices, accounts and reality. 

Ort, förlag, år, upplaga, sidor
Stockholm: Stockholm Business School, Stockholm University, 2015. s. 66
Nyckelord
Accounting; Ontology; Commensuration; Distance; Performance measurement; Praxiography
Nationell ämneskategori
Företagsekonomi
Forskningsämne
företagsekonomi
Identifikatorer
urn:nbn:se:su:diva-119958 (URN)978-91-7649-248-2 (ISBN)
Disputation
2015-10-16, Gröjersalen, hus 3, Kräftriket, Roslagsvägen 101, Stockholm, 13:00 (Engelska)
Opponent
Handledare
Anmärkning

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 3: Manuscript. Paper 4: Manuscript.

Tillgänglig från: 2015-09-24 Skapad: 2015-08-30 Senast uppdaterad: 2022-02-23Bibliografiskt granskad

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Sundström, Andreas

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Totalt: 184 träffar
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