Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE British Accounting Review Pub Date : 2024-01-01 DOI:10.1016/j.bar.2023.101176

Tarek Rana , Carolyn J. Cordery

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Abstract

This study examines a disability services funding reform which produced calculative (accounting) practices to frame non-governmental organizations' (NGOs') performance and accountability, and the role of digitalization, as a form of marketization, in reframing that performance and accountability. Drawing on insights from Callon's (1998) concepts of framing and overflowing, this study analyses one NGO's pursuit of performance and accountability via calculative and digitalized forms. Through a qualitative interpretive case study approach, the study traces how new calculative practices inspired by a disability services funding reform and an online service platform act to (re)frame the NGO's accounts of performance. Analysis of this (re)framing work finds that NGO accountability is reduced by a performance object – cost management – which is supported by digitalization. Further, we find that the performativity of calculative practices constructed new forms of marketization for NGO realities, thoughts and actions, reducing the NGO services for disabled persons to economic exchanges. Our study offers insights into the counter-productive dangers of calculative practices when they generate digitalization for cost management performance objectives. In addition to marketization reframing NGO performance and accountability, concepts of framing and overflowing enable us to better understand the impact of calculations and digitalization on NGOs' service performance.

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数字化作为一种市场化形式：计算实践在界定和溢出非政府组织绩效和问责制方面的表现

本研究探讨了一项残疾人服务资金改革，这项改革产生了一些计算（会计）做法，用以框定非政府组织的绩效和责任，以及数字化作为市场化的一种形式，在重新框定绩效和责任方面所发挥的作用。本研究借鉴卡隆（Callon，1998 年）的 "框架 "和 "溢出 "概念，分析了一个非政府组织通过计算和数字化形式追求绩效和问责的过程。通过定性解释性案例研究方法，本研究追溯了在残疾人服务资金改革和在线服务平台的启发下，新的计算实践是如何（重新）构建该非政府组织的绩效账户的。对这种（重新）构架工作的分析发现，非政府组织的问责制被数字化支持下的绩效对象--成本管理--所削弱。此外，我们还发现，计算实践的表演性为非政府组织的现实、思想和行动构建了新的市场化形式，将非政府组织为残疾人提供的服务简化为经济交换。我们的研究深入揭示了当计算性实践为实现成本管理绩效目标而产生数字化时，会产生适得其反的危险。除了市场化重构了非政府组织的绩效和问责制之外，框架和溢出的概念也使我们能够更好地理解计算和数字化对非政府组织服务绩效的影响。

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.

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