From “mad men” to “math men”

Viale, Thierry; Gendron, Yves; Suddaby, Roy

doi:10.1108/aaaj-12-2014-1887

Cited by 30 publications

(9 citation statements)

References 59 publications

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“…The conservationists' experiences reveal how financialization has gradually become one of the only imaginable ways to govern our lives (Kurunmäki et al 2016). Such findings evoke similar observations in corporate social responsibility, where social and environmental actions are often justified with a market rationale (Malsch 2013), or in studies of the development of accounting practices without accountants (Viale et al 2017). These commonalities may indicate a broader societal shift that would benefit from further research, notably to understand better standard financialization technologies' role (or absence thereof) and their human carriers—such as consultants, accountants, or standard setters.…”

Section: Discussionsupporting

confidence: 78%

Can Financialization Save Nature? The Case of Endangered Species*

Gibassier

Arjaliès

2022

Contemporary Accting Res

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The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on Earth have disappeared, putting the planet's survival and its inhabitants—including human beings—at risk. Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis. Proponents of financialization believe that assigning a monetary value to nature will incentivize human beings to protect habitats and their species. This article offers a four‐mechanism model of nature's financialization, explaining why it is virtually impossible to financialize nature. We collected data through a unique two‐stage data collection process, including a single case study and additional interviews with conservationists and conservation finance specialists. We analyzed the development of a calculative device, the “Index,” designed to assess the impact of conservation efforts on the survival of endangered species. Conservationists hoped to use the Index to calculate the financial return of a conservation impact bond, a financial instrument designed to finance conservation projects. However, they did not achieve their goal. We discuss the implications for the financialization and conservation literature and the role of accounting therein. We notably question previous accounts of financialization, including the need for financial numbers or financial actors. We ultimately show that a financialization project can transform practices toward financialization, even if the financialization process is not complete.

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Section: Discussionsupporting

confidence: 78%

Can Financialization Save Nature? The Case of Endangered Species*

Gibassier

Arjaliès

2022

Contemporary Accting Res

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“…Extant literature has highlighted the growing significance of measuring the outcomes of activities in relation to digitalised users (Hoffman and Fodor, 2010;Katsikeas et al, 2016;Kumar et al, 2013). Discussions around measurements of marketing activities have increased regarding social media work (Luo et al, 2013;Viale et al, 2017). Our study offers insights concerning this central capability, since our field work showed data analytics is centralised as the underlying rationale of work practices related to digital technologies.…”

Section: Discussionmentioning

confidence: 76%

“…Discussions around measurements of marketing activities have increased regarding social media work (Luo et al. , 2013; Viale et al. , 2017).…”

Section: Discussionmentioning

confidence: 99%

“…Unlike traditional marketing experts, the digital marketing experts we studied were able to measure the value for customers in each stage of their journey and lifetime by monitoring and analysing large volumes of data from social media and other digital platforms (Viale et al, 2017). The measurements of value for customers correspond to the overall value for the business.…”

Section: Discussionmentioning

confidence: 99%

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“Hacking marketing”: how do firms develop marketers' expertise and practices in a digital era?

Hafezieh¹,

Pollock²,

Ryan³

2023

JEIM

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PurposeDigital technologies, digitalised consumers and the torrent of customer data have been transforming marketing practice. In discussing such trends, existing research has either focussed on the skills marketers need or broad-based approaches such as agile methods but has given less consideration to just how such skills or approaches might be developed and used in marketers' day-to-day activities and in the organisation of marketing in the firm. This is what the authors address in this paper.Design/methodology/approachThis paper adopts an in-depth case study approach to examine an exemplary digital enterprise in transformation of their digital marketing. The insights were gathered from 25 interviews, netnography and document analysis of the case organisation in addition to 10 interviews with independent experts.FindingsDrawing on practice-oriented approach, the authors show how organisations respond to the emerging trends of digital consumers and big data by taking a ‘hacking marketing’ approach and developing novel marketing expertise at disciplinary boundaries. The authors put forward three sets of practices that enable and shape the hacking marketing approach. These include spanning the expertise boundary, making value measurable and experimenting through which their adaptive, iterative and multidisciplinary work occurs. This explains how managing digital consumers and big data is not within the realm of information technology (IT) functions but marketing and how marketing professionals are changing their practice and moving their disciplinary boundaries.Practical implicationsThis study offers practical contributions for firms in terms of identifying new work practices and expertise that marketing specialists need in managing digital platforms, digitalised consumers and big data. This study’s results show that enterprises need to design and implement strong training programmes to prepare their marketing workforce in adopting experimentations of agile approach and data-driven decision making. In addition, Marketing education should be changed so that programmes consider a review of their courses and include the novel marketing models and approaches into their curriculum.Originality/valueThis study contributes to the nascent discussions by unpacking how enterprises can develop new marketing expertise and practices beyond skillsets and how such practices form new hacking marketing approach which addresses the problem of the inability of the conventional marketing approach to show its value within the firm.

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“…When combined with the notion of expertise derived from professionalism, this operates to implement “specialized truths and rare powers” (Miller and Rose, 1990, p. 2). In this way, accounting conforms to the definition of an intellectual technology (Miller and Rose, 1990), and decisions are deferred to the judgement of “experts” (Viale et al , 2017).…”

Section: Socio-technical Theory and Close-reading Approachmentioning

confidence: 99%

Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era

Twyford

2022

MEDAR

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Purpose This paper aims to present a preliminary exploration of the intersections between the accounting and information systems (IS) disciplines. Using the illustrative example of the COVIDSafe app, released by the Australian federal government in response to the “wicked problem” of COVID-19, we demonstrate the value of interdisciplinarity to broaden the boundaries of accounting beyond a technical orientation to encompass social and moral considerations. Design/methodology/approach We apply a high-level view of socio-technical theory derived from the IS discipline by using a close-reading method of publicly available media and federal government sources related to the COVIDSafe app collected between April 2020 and April 2021. This theoretical lens allows for an enhanced understanding of the technical, environmental/regulatory, and social subsystems relating to accounting and accountability while supporting interdisciplinary reflection. Findings Addressing complex and wicked problems in accounting requires interdisciplinary approaches, whereby the accounting discipline must move beyond its technical origins. Dialogue between the accounting and IS disciplines is necessary to gain a deeper appreciation of the social, technical and moral implications of accounting in context. Research limitations/implications Viewing accounting beyond a technical practice through collaboration between accounting and IS offers a theorisation to consider the multi-dimensional nature of complex societal challenges. This theorisation can support the advancement of our practice and research meaningfully toward a view of accounting that centres on ideas of the public interest and the betterment of society. There remains much scope for progressing this dialogue, and we commend other scholars to engage in interdisciplinary work on the boundaries of accounting. Originality/value This study illustrates opportunities for accounting and IS approaches to solving “grand challenges”. Further, the study answers multiple calls for interdisciplinary discourse in accounting scholarship by contributing a socio-technical framing toward addressing complex challenges in our calculative era by initiating a dialogue that moves beyond accounting's traditional technical practice or the “accounting information systems” context.

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From “mad men” to “math men”

Cited by 30 publications

References 59 publications

Can Financialization Save Nature? The Case of Endangered Species*

Can Financialization Save Nature? The Case of Endangered Species*

“Hacking marketing”: how do firms develop marketers' expertise and practices in a digital era?

Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era

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