Commensuration by form: Lists and accounting in collective action networks

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE Accounting Organizations and Society Pub Date : 2022-07-01 DOI:10.1016/j.aos.2021.101333
David Crvelin , Lukas Löhlein
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引用次数: 2

Abstract

This paper studies the roles of accounting in decentralized and unregulated collective action networks. Although the recent past has witnessed a proliferation of social collectives, little is known about accounting in such loose and fluid forms of organizing. While the existence of putatively primitive accountings becomes discernible in some studies on collective action, literature has largely neglected to discuss these in more detail. Taking a conceptual diversion via the format of the list, this paper ascribes such rudimentary and short-lived accounting instantiations a more critical and integrated role in governing the network at large. We develop the notion of commensuration by form to account for the list's dual capacity to convert the world into boxes of equivalent size that can flexibly be reshuffled into new relationships and its ability to serve as an intruder to the world of accounting. The upshot of this perspective, a significant expansion of accounting's non-calculative structuring powers, is demonstrated by an in-depth study of a collective action network formed during the German refugee crisis in 2015. While repertoires of digital and analog lists formed the backbone of the network's infrastructure, we show how their creation, recombination, and growing dispersion constantly provoked arrays of dispersed micro accountings. Even if such accountings interfered with the lists for only a moment, we nevertheless observed their ability to leave more permanent traces by irrevocably residualizing, prioritizing or canceling out items in such lists. We argue that the interplay between listing and accounting is ever more relevant in times when collective organizing is reliant upon digital media technologies that have accelerated the production and circulation of the list as never before in history.

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按形式通约:集体行动网络中的清单和核算
本文研究了会计在分散和不受管制的集体行动网络中的作用。尽管最近见证了社会集体的激增,但在这种松散和流动的组织形式中,人们对会计知之甚少。虽然在一些关于集体行动的研究中可以看出假定的原始会计的存在,但文献在很大程度上忽略了更详细地讨论这些。通过列表的格式进行概念转移,本文将这种基本和短暂的会计实例在整个网络管理中发挥更关键和更综合的作用。我们提出了通过形式进行通约的概念,以解释清单的双重能力,即将世界转换为大小相等的盒子,可以灵活地重新排列成新的关系,以及它作为会计世界的入侵者的能力。对2015年德国难民危机期间形成的集体行动网络的深入研究证明了这一观点的结果,即会计的非计算性结构能力得到了显著扩展。虽然数字和模拟列表构成了网络基础设施的骨干,但我们展示了它们的创建、重组和日益分散如何不断引发分散的微账户阵列。即使这样的账目只干扰了清单一小会儿,我们仍然观察到它们通过不可逆转地保留、优先排序或取消这些清单中的项目而留下更永久痕迹的能力。我们认为,在集体组织依赖于数字媒体技术的时代,上市和会计之间的相互作用变得更加重要,数字媒体技术以前所未有的速度加速了清单的制作和流通。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
期刊最新文献
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