Ex-citable accounting and the development of pervasive innovation

Revellino, Silvana; Mouritsen, Jan

doi:10.1108/qram-01-2017-0002

Cited by 9 publications

(9 citation statements)

References 59 publications

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“…In another paper, Revellino and Mouritsen (2017) link the concept of performativity to Butler's concept of excitability. In their 2017 study of the process of Telepass innovation they conceptualise accounting as signs that are citable.…”

Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

“…Chains of actions are produced, with unexpected consequences. For example: as a consequence of the investment in Telepass public goods such as safety, traffic fluidity, reduced time taken to travel from one point to another on the motorway were developed, and, conversely, it saved the motorists' time by permitting them avoiding queues and giving them freedom of movement (Revellino and Mouritsen, 2017). The calculative act proved to travel an open journey with possibilities for the resignification of the accounting signs, for the conveying of new meaning through accounting.…”

Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

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The performativity of accounting: advancing a Posthumanist understanding

Vosselman

2022

QRAM

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

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Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

The performativity of accounting: advancing a Posthumanist understanding

Vosselman

2022

QRAM

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“…In order to understand the use of carbon accounting calculations in the context in which they operate, this study adopts a case study method as recommended by earlier research (see Ahrens and Dent, 1998;Otley and Berry, 1994;Malmi and Brown, 2008). The empirical material, around which the case narrative is built, was drawn from a larger field study that, tracing the story of the Telepass innovation developed by Autostrade (a motorway management company located in Italy), highlighted the performativity of accounting calculations and management control systems in enacting innovation (Revellino and Mouritsen, 2009;2015;2017).…”

Section: Methodsmentioning

confidence: 99%

AC-Counting for Carbon Emissions: Simulating Absence through Experimental Sites of Material Politics

Revellino

2020

SSRN Journal

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Purpose -Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres's (2012) notion of an "experimental site of material politics", this paper aims to investigate the mediating role of simulated calculations of prevented carbon emissions in deploying environmental politics' discourses. Here, such calculations become seductive forces for public engagement and help performing engaging spaces for supporting the diffusion of innovation technologies.Design/methodology/approach -The empirical analysis concerns a simulated calculative device developed by Autostrade, a motorway management firm, in its work to translate questions about capacity utilisation, through the fluidity of traffic, into reductions in CO2 emissions. These reductions took the form of a simulation that required an apparatus to be performed and involved alternative scenarios focussing on hypothetical rather than absolute CO2 reductions.Findings -The Autostrade case highlights how simulated calculations of absent CO2 emissions participate in the construction of a collective experience by interfacing concerns that encompass the rationalities of the domestication of technological innovation and make motorway mobility a responsible and ac-countable action.Practical implications -The paper shows how simulated and experimental calculations on absent carbon emissions act as mediators between public engagement and the deployment of environmental politics discourses. They both extend political participation and propagate and reproduce the trials, which, from time to time, challenge the enticement and forcefulness of a technological innovation.Social implications -The paper suggests a different dimension of politics that relies on material politics. Rather than considering human centric discursive acts, it looks at the power of technical objects and their augmented calculative devices in engaging the public in environmental politics. This is where absence, which is made visible and materialised through simulations, deploys affordances that reframe power relationships.Originality/value -This is the first case study that addresses the issue of the role of accounting calculation on absent carbon emissions in enabling innovation and engaging publics in environmental politics.

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Section: Methodsmentioning

confidence: 99%

Ac-counting for carbon emissions: simulating absence through experimental sites of material politics

Revellino

2019

SAMPJ

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Purpose Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material politics”, this paper aims to investigate the mediating role of simulated calculations of prevented carbon emissions in deploying environmental politics’ discourses. Here, such calculations become seductive forces for public engagement and help performing engaging spaces for supporting the diffusion of innovation technologies. Design/methodology/approach The empirical analysis concerns a simulated calculative device developed by Autostrade, a motorway management firm, in its work to translate questions about capacity utilisation, through the fluidity of traffic, into reductions in CO2 emissions. These reductions took the form of a simulation that required an apparatus to be performed and involved alternative scenarios focussing on hypothetical rather than absolute CO2 reductions. Findings The Autostrade case highlights how simulated calculations of absent CO2 emissions participate in the construction of a collective experience by interfacing concerns that encompass the rationalities of the domestication of technological innovation and make motorway mobility a responsible and ac-countable action. Practical implications The paper shows how simulated and experimental calculations on absent carbon emissions act as mediators between public engagement and the deployment of environmental politics discourses. They both extend political participation and propagate and reproduce the trials, which, from time to time, challenge the enticement and forcefulness of a technological innovation. Social implications The paper suggests a different dimension of politics that relies on material politics. Rather than considering human centric discursive acts, it looks at the power of technical objects and their augmented calculative devices in engaging the public in environmental politics. This is where absence, which is made visible and materialised through simulations, deploys affordances that reframe power relationships. Originality/value This is the first case study that addresses the issue of the role of accounting calculation on absent carbon emissions in enabling innovation and engaging publics in environmental politics.

show abstract

Ex-citable accounting and the development of pervasive innovation

Cited by 9 publications

References 59 publications

The performativity of accounting: advancing a Posthumanist understanding

The performativity of accounting: advancing a Posthumanist understanding

AC-Counting for Carbon Emissions: Simulating Absence through Experimental Sites of Material Politics

Ac-counting for carbon emissions: simulating absence through experimental sites of material politics

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