Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Calculative technologies in their social setting: investor analysts’ composition of corporate social and environmental performance
Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

The present study analyses how the composition of calculative technologies is affected by the social setting in which the technologies are situated. Previous studies tend to explain technology’s adoption and abandonment by its functionality and its ability to conceive the object under study. Studying the corporate social and environmental performance analysis conducted by institutional investor analysts and their service providers, the present study instead finds that calculative technologies in themselves have a product quality and are located at an intersection of markets. The resulting pressure from different forms of competition affects the composition of the technology. As a result, the technologies are as a result not particularly stable, which prevents the epistemic object, corporate social and environmental performance, from becoming a technological taken-for-granted object. The technology’s functionality is, rather than inherent and stable, attributed to the technology and continuously negotiated.

Keyword [en]
Calculative, technologies, social, environmental, performance, analysis, epistemic, practice
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-89083OAI: oai:DiVA.org:su-89083DiVA: diva2:615526
Available from: 2013-04-10 Created: 2013-04-10 Last updated: 2013-04-16Bibliographically approved
In thesis
1. Accounting in the field of governance
Open this publication in new window or tab >>Accounting in the field of governance
2013 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated. The hierarchical influence with which the corporate governance literature is concerned does not occur in an isolated setting, but in a field with pre-existing, concurrent and entering governance initiatives, technologies and actors. Such aspects of the field of governance necessarily influence how accounting is able to serve corporate governance ends.

Based on two empirical cases, institutional investors and trade unions, active in a field of governance concerned with social and environmental aspects of corporate performance, this thesis consists of four studies investigating the different aspects (who, what and where) of the field of governance and the influence these aspects have on accounting in a corporate governance setting. This thesis, as a result, proposes a new way to study accounting in corporate governance settings and identifies further conditions for accounting’s constitutive ability.

Place, publisher, year, edition, pages
Stockholm: School of Business, Stockholm University, 2013. 190 p.
Keyword
accounting, corporate, governance, field, investors, trade unions, accountability, technology
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:su:diva-89126 (URN)978-91-7447-682-8 (ISBN)
Public defence
2013-05-20, Gröjersalen, hus 3, Kräftriket, Roslagsvägen 101, Stockholm, 13:00 (Swedish)
Opponent
Supervisors
Note

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Submitted. Paper 2: Submitted. Paper 3: Manuscript. Paper 4: Manuscript.

Available from: 2013-04-29 Created: 2013-04-12 Last updated: 2013-06-13Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Du Rietz, Sabina
By organisation
Accounting
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 98 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf