Structured AbstractPurpose -This case study seeks to illustrate the way in which carbon emissions are given calculative agency. We contribute to sociology of quantification with a specific focus on the performativity of the carbon number as it was introduced to the organisation's capital investment accounts. In following an intangible gas to a physical amount and then to a dollar value, we used categories from the sociology of quantification (Espeland and Stevens, 2008) to explore the persuasive attributes of the newly created number and the way it changed the work of actors, including the way they reacted and viewed authority.Design/methodology/approach -An empirical case study in a large Australian water utility drawing on insights from the sociology of calculation.Findings -We present empirics on the calculative appeal of the carbon emissions number, how it came into being and its performative (or reactive) effects. The number disciplined behaviour and acted like a boundary object, while at the same time, enrolled allies through its aesthetic appeal in management accounting system designs. In framing our empirics, we were able to highlight how the carbon number became a visible actor in the newly emergent and evolving carbon market.Research limitations/implications -This paper provides an empirical framing that continues the project of writing the sociology of calculation into accounting.Originality/value -This study contributes to the sociology of quantification in accounting with an empirical framing device to reveal the representational work of a number and how it expands as it becomes implicated in broader networks of calculation.
If you believe in Santa, do not read this paper. Through an in-depth, qualitative, empirical study, we follow the Santa myth to a remote northern location in Lapland, Finland where, for one month a year, multiple actors come together to create a tourist market offering: the chance to visit Santa in his ‘magical world’. We explore how the myth is transformed into reality through performative, organisational speech acts, whereby felicitous conditions for the performance of visits to Santa are embedded in a complex socio-material network. We develop the performative turn (Gond et al., 2016) in organisational studies by introducing a new category of speech act, ‘translocution’, a compendium of imagining, discussing, proposing, negotiating and contracting that transforms the myth into a model of an imaginary-real world. Through translocutionary acts, actors calculate, organise the socio-material networks of the market, and manage the considerable uncertainty inherent in its operation. Details of the myth become market facts, while commercial constructs fade into the imaginary. The result, when felicitous conditions are achieved, is a ‘Merry Christmas’ of magical, performative power.
In this paper we pursue a dialogue between Callon's (1998) 'performativity thesis' and Critical Management Studies (CMS). We make use of the performativity thesis to elaborate on the construction of a market and the generation of calculative and rational economic agency in a specific empirical setting: the markets for relationships offered by dating services. We find evidence for 'effective' performativity, where technical processes and outcomes are shaped by academic theory. We link the performativity analysis with three critical perspectives: a novel enclosure in the commodification and sale of relationships; the politics of standardisation, classification, expertise and responsibility; and the enactment of instrumentally rational, self-interested social relations through the individualist assumptions of matching systems. We argue that a performativity analysis must begin with a critical politics: what kind of world would we like to see performed?
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