Resumé
Originalsprog | Engelsk |
---|---|
Publikationsdato | 2016 |
Antal sider | 41 |
Status | Udgivet - 2016 |
Begivenhed | The Academy of Management Annual Meeting 2016: Making Organizations Meaningful - Anaheim, USA Varighed: 5 aug. 2016 → 9 aug. 2016 Konferencens nummer: 76 http://aom.org/annualmeeting/ |
Konference
Konference | The Academy of Management Annual Meeting 2016 |
---|---|
Nummer | 76 |
Land | USA |
By | Anaheim |
Periode | 05/08/2016 → 09/08/2016 |
Internetadresse |
Bibliografisk note
CBS Bibliotek har ikke adgang til materialetEmneord
- Infrastructure
- Network production
- Evaluation
Citer dette
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Evaluative Infrastructures : Accounting for Distributed Network Production. / Kornberger, Martin; Pflueger, Dane ; Mouritsen, Jan.
2016. Afhandling præsenteret på The Academy of Management Annual Meeting 2016, Anaheim, USA.Publikation: Konferencebidrag › Paper › Forskning › peer review
TY - CONF
T1 - Evaluative Infrastructures
T2 - Accounting for Distributed Network Production
AU - Kornberger, Martin
AU - Pflueger, Dane
AU - Mouritsen, Jan
N1 - CBS Library does not have access to the material
PY - 2016
Y1 - 2016
N2 - To date, much of the accounting literature focuses on control and coordination within and from the perspective of organizations, reflecting what Hopwood described as accounting’s “hierarchical consciousness”. Inspired by the growing phenomenon of network organizational forms such as eBay, AirBnB or Uber, this paper develops the concept of evaluative infrastructures for a heterarchical modus of accounting. Evaluative infrastructures are decentralized accounting practices that underpin distributed production processes. They are evaluative because they deploy a plethora of interacting devices, including rankings, ratings, reviews, audits etc. to establish orders of worth. They are infrastructures because they provide the invisible yet essential mechanisms for distributed production processes to occur. Put metaphorically, if cost accounting provided the numerical infrastructure for the hierarchical firm, evaluative infrastructures provide the accounting practices for networks. Illustrating the concept of evaluative infrastructure with the extended example of eBay, the paper’s contribution is to extend accounting scholars’ analytical focus from hierarchical settings to heterarchies. This analytical shift from management accounting to evaluative infrastructures includes a focus on relationality (evaluative infrastructures do not represent or reference but relate things, people and ideas with each other); generativity (evaluative infrastructures do not territorialize objects but disclose new worlds); and new forms of control (evaluative infrastructures are not centers of calculation; rather, control is radically distributed, whilst power remains centralized).
AB - To date, much of the accounting literature focuses on control and coordination within and from the perspective of organizations, reflecting what Hopwood described as accounting’s “hierarchical consciousness”. Inspired by the growing phenomenon of network organizational forms such as eBay, AirBnB or Uber, this paper develops the concept of evaluative infrastructures for a heterarchical modus of accounting. Evaluative infrastructures are decentralized accounting practices that underpin distributed production processes. They are evaluative because they deploy a plethora of interacting devices, including rankings, ratings, reviews, audits etc. to establish orders of worth. They are infrastructures because they provide the invisible yet essential mechanisms for distributed production processes to occur. Put metaphorically, if cost accounting provided the numerical infrastructure for the hierarchical firm, evaluative infrastructures provide the accounting practices for networks. Illustrating the concept of evaluative infrastructure with the extended example of eBay, the paper’s contribution is to extend accounting scholars’ analytical focus from hierarchical settings to heterarchies. This analytical shift from management accounting to evaluative infrastructures includes a focus on relationality (evaluative infrastructures do not represent or reference but relate things, people and ideas with each other); generativity (evaluative infrastructures do not territorialize objects but disclose new worlds); and new forms of control (evaluative infrastructures are not centers of calculation; rather, control is radically distributed, whilst power remains centralized).
KW - Infrastructure
KW - Network production
KW - Evaluation
KW - Infrastructure
KW - Network production
KW - Evaluation
M3 - Paper
ER -