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Making market values: a commensuration of promises
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0002-2719-8497
Stockholm University, Faculty of Social Sciences, Stockholm Business School.
2018 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

As demonstrated by Mouritsen and Kreiner (2016) the role of accounting in the context of decisions is not only to facilitate the end of a decision-making process, as a decision is also a beginning of a process of making the promise of the decision real. This process requires yet more decisions. Some of these decisions will be accounting decisions. This study provides an empirical account of such a process, of a case where the accounting style of calculation is (level 3-like) market values in a company with large projects. The study relies on an analysis of accounting as a practice of commensuration and illustrates how the particular style of calculation employed by the case company makes it difficult to disentangle accounting promises from those of the original decision as the market value models are performative and acts as engines (MacKenzie, 2006) for the process of making the original promises real.

Place, publisher, year, edition, pages
2018.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-162672OAI: oai:DiVA.org:su-162672DiVA, id: diva2:1268470
Conference
Interdisciplinary Perspectives on Accounting Conference, Edinburgh, UK, 10-13 July, 2018
Funder
Riksbankens Jubileumsfond, P2012-0274:1Available from: 2018-12-05 Created: 2018-12-05 Last updated: 2018-12-06Bibliographically approved

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CiteExportLink to record
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