The performativity of accounting: advancing a Posthumanist understanding

Abstract

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.

Accountingisation of social care: the multiplicity and embeddedness of calculations and valuations in costing and caring practices

“…Accounting was found to be performative (Vosselman, 2013(Vosselman, , 2022 in the way that accounts were constructed through the calculations embedded in the classifications, categorisations and attachment/detachment of cases and units, respectively; as well as in the valuation of such accounts by attributing properties, for example, the difficulty and complexity of cases, and costly and hierarchically ranked measures. Accounting is performed in the constructions of these "plastic" registers, which are easily changeable, but solid enough to be acted upon (Mennicken and Power, 2015).…”

“…These studies share the underlying argument that accounting is not about technical terms that are static and neutral but rather brings about certain consequences of shaping, forming its subjects and constructing its own objects. The performative turn in accounting research (Skærbæk and Tryggestad, 2010; Vosselman, 2013, 2022; Themsen and Skærbæk, 2018; Boedker et al , 2020) perceives accounting as constructed by the network of human and non-human actors, namely, by the socio-material arrangements (Callon, 1998). From a performative perspective, this means that accounting does not necessarily exist a priori but emerges a posteriori in the day-to-day activities of organisations (Ahrens and Chapman, 2007; Quattrone, 2009; Miller and Power, 2013; Busco and Quattrone, 2018).…”

Rekenschap op zijn kop: prestatiemanagement als performatieve en ethische praktijk

“…We kunnen ter duiding van de performativiteit echter nog een slag dieper gaan door prestatiemeting als een praktijk te zien (zie ook Vosselman (2022)); als een bundel activiteiten waarin mensen en dingen (hardware, software) zich https://mab-online.nl met elkaar verbinden om de metingen tot stand te brengen. Wanneer we prestatiemeting en ook de prestatie zelf als praktijken zien, wordt de relatie tussen prestatie en prestatiemeting ineens veel minder eenduidig dan deze op het eerste gezicht lijkt.…”

Prestatiemanagement bij Waardegedreven zorg: hoe verder?

“…Daarbij komt dat het meten van zorguitkomsten (of iedere vorm van prestatiemanagement) kan leiden tot performativiteit (Vosselman 2014(Vosselman , 2022aVosselman and De Loo 2018). Zie ook het artikel van Vosselman (2022b), getiteld 'Rekenschap op zijn kop: prestatiemanagement als performatieve en ethische praktijk', dat zich toespitst op dit onderwerp.…”