Ex-citable Accounting and the Development of Pervasive Innovation

Silvana Revellino, Jan Mouritsen

Research output: Contribution to journalJournal articleResearchpeer-review

53 Downloads (Pure)

Abstract

Purpose: The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to categorical spaces.
Design/methodology/approach: The paper draws on Judith Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in provoking and transforming innovation and its associated values, notably beyond innovators’ initial intentions. Thus, innovation is not a stable object but a pervasive movement diffusing multiple values.
Findings: By introducing the notion of pervasiveness, the paper argues that even if values can be imagined ab origine, they may not be contractible to a plan. The calculative instruments of accounting provoke innovation and participate in the generation of value(s) by activating processes that pervade everything rather than being limited to categorical spaces. In the course of this pervasive process, innovations, which are born to develop private interests, can possibly generate public goods.
Originality/value: The notion of pervasiveness the paper advances is used to challenge the division between business and social innovation. It well expresses the effects that ex-citable calculative practices put in place when interacting with innovation. It suggests that it is only possible to create productions – to assemble things – in ongoing processes, and the value(s) produced in such movements are always evolving and multiple. However, in this sense, they are social.
Original languageEnglish
JournalQualitative Research in Accounting & Management
Volume14
Issue number4
Pages (from-to)448-466
ISSN1176-6093
DOIs
Publication statusPublished - 2017

Keywords

  • Innovation
  • Perfomativity
  • Pervasiveness
  • Values

Cite this

@article{f17a01cab1794312a080a70505be1b3e,
title = "Ex-citable Accounting and the Development of Pervasive Innovation",
abstract = "Purpose: The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to categorical spaces.Design/methodology/approach: The paper draws on Judith Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in provoking and transforming innovation and its associated values, notably beyond innovators’ initial intentions. Thus, innovation is not a stable object but a pervasive movement diffusing multiple values.Findings: By introducing the notion of pervasiveness, the paper argues that even if values can be imagined ab origine, they may not be contractible to a plan. The calculative instruments of accounting provoke innovation and participate in the generation of value(s) by activating processes that pervade everything rather than being limited to categorical spaces. In the course of this pervasive process, innovations, which are born to develop private interests, can possibly generate public goods.Originality/value: The notion of pervasiveness the paper advances is used to challenge the division between business and social innovation. It well expresses the effects that ex-citable calculative practices put in place when interacting with innovation. It suggests that it is only possible to create productions – to assemble things – in ongoing processes, and the value(s) produced in such movements are always evolving and multiple. However, in this sense, they are social.",
keywords = "Innovation, Perfomativity, Pervasiveness, Values, Innovation, Perfomativity, Pervasiveness, Values",
author = "Silvana Revellino and Jan Mouritsen",
year = "2017",
doi = "10.1108/QRAM-01-2017-0002",
language = "English",
volume = "14",
pages = "448--466",
journal = "Qualitative Research in Accounting and Management",
issn = "1176-6093",
publisher = "JAI Press",
number = "4",

}

Ex-citable Accounting and the Development of Pervasive Innovation. / Revellino, Silvana ; Mouritsen, Jan.

In: Qualitative Research in Accounting & Management, Vol. 14, No. 4, 2017, p. 448-466.

Research output: Contribution to journalJournal articleResearchpeer-review

TY - JOUR

T1 - Ex-citable Accounting and the Development of Pervasive Innovation

AU - Revellino, Silvana

AU - Mouritsen, Jan

PY - 2017

Y1 - 2017

N2 - Purpose: The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to categorical spaces.Design/methodology/approach: The paper draws on Judith Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in provoking and transforming innovation and its associated values, notably beyond innovators’ initial intentions. Thus, innovation is not a stable object but a pervasive movement diffusing multiple values.Findings: By introducing the notion of pervasiveness, the paper argues that even if values can be imagined ab origine, they may not be contractible to a plan. The calculative instruments of accounting provoke innovation and participate in the generation of value(s) by activating processes that pervade everything rather than being limited to categorical spaces. In the course of this pervasive process, innovations, which are born to develop private interests, can possibly generate public goods.Originality/value: The notion of pervasiveness the paper advances is used to challenge the division between business and social innovation. It well expresses the effects that ex-citable calculative practices put in place when interacting with innovation. It suggests that it is only possible to create productions – to assemble things – in ongoing processes, and the value(s) produced in such movements are always evolving and multiple. However, in this sense, they are social.

AB - Purpose: The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to categorical spaces.Design/methodology/approach: The paper draws on Judith Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in provoking and transforming innovation and its associated values, notably beyond innovators’ initial intentions. Thus, innovation is not a stable object but a pervasive movement diffusing multiple values.Findings: By introducing the notion of pervasiveness, the paper argues that even if values can be imagined ab origine, they may not be contractible to a plan. The calculative instruments of accounting provoke innovation and participate in the generation of value(s) by activating processes that pervade everything rather than being limited to categorical spaces. In the course of this pervasive process, innovations, which are born to develop private interests, can possibly generate public goods.Originality/value: The notion of pervasiveness the paper advances is used to challenge the division between business and social innovation. It well expresses the effects that ex-citable calculative practices put in place when interacting with innovation. It suggests that it is only possible to create productions – to assemble things – in ongoing processes, and the value(s) produced in such movements are always evolving and multiple. However, in this sense, they are social.

KW - Innovation

KW - Perfomativity

KW - Pervasiveness

KW - Values

KW - Innovation

KW - Perfomativity

KW - Pervasiveness

KW - Values

UR - https://sfx-45cbs.hosted.exlibrisgroup.com/45cbs?url_ver=Z39.88-2004&url_ctx_fmt=info:ofi/fmt:kev:mtx:ctx&ctx_enc=info:ofi/enc:UTF-8&ctx_ver=Z39.88-2004&rfr_id=info:sid/sfxit.com:azlist&sfx.ignore_date_threshold=1&rft.object_id=1000000000220617&rft.object_portfolio_id=&svc.holdings=yes&svc.fulltext=yes

U2 - 10.1108/QRAM-01-2017-0002

DO - 10.1108/QRAM-01-2017-0002

M3 - Journal article

VL - 14

SP - 448

EP - 466

JO - Qualitative Research in Accounting and Management

JF - Qualitative Research in Accounting and Management

SN - 1176-6093

IS - 4

ER -