The ontological making of a ‘fundable object’: Commensuration and incommensurability in a budget meeting
(English)Manuscript (preprint) (Other academic)
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.
Research subject Business Administration
IdentifiersURN: urn:nbn:se:su:diva-119694OAI: oai:DiVA.org:su-119694DiVA: diva2:847761