国内生产总值核算--计算季度经济时的认识论策略研究

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE Accounting Organizations and Society Pub Date : 2023-10-10 DOI:10.1016/j.aos.2023.101522
Sabina Du Rietz
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引用次数: 0

摘要

以往对宏观经济核算的研究侧重于国民核算的概念和政治发展,以及这些理论概念如何产生经济现实。通过将重点转向宏观经济核算的计算实践,研究挪威《季度国民核算》(QNA),本著作强调国民经济不仅在增长的政治话语和国际分类中构成,而且在计算数字的日常过程中构成。它展示了国民核算体系团队是如何努力遵守正式分类并找到与之相匹配的可靠经验描述的。在这种情况下,我们采用了认识论策略来处理正式分类与日常计算实践之间的 "差距 "和错位。本研究通过对弱数在处理二阶测量和间断表征所形成的计算文化中的验证和支持进行理论分析,为关于间断表征和超真实表征的新兴会计文献做出了贡献。
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Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy

Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.

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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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