| 1. |
- Alvehus, Johan, et al.
(författare)
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Critical theories
- 2020
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Ingår i: Theories and perspectives in business administration. - 9789144127088 ; , s. 325-350
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Bay, Charlotta, 1973-
(författare)
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Accounting for Inclusion : Constructing User Relevance to Private Investors
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The issue of how to comply with various needs for financial information is said to have low priority within the financial reporting field. Prior research has demonstrated that rather than aiming at including all sorts of potential users, standard setters for example tend to ignore and exclude everyone but the sophisticated ones. This paper, however, investigates the preparation of financial information intended to be used by different kinds of private investors, sophisticated as well as unsophisticated. Informed by categorisation theory, the paper examines the means whereby a pension insurance company determines how numbers and financial accounts need to be presented so as to come across as useful to different pension saver characters. The paper demonstrates how this inclusion dilemma is connected to practices of relevance building, and that relevance is assumed to be a question of individual sense-making and contextualisation. The paper’s findings problematise the influential power of accounting by implying that a direct impact of financial accounts cannot be taken for granted. Rather, in order for an account to have effects on its intended users, it is assumed that the account needs to be made relevant by means of re-moulding it in accordance with the specifics of its user.
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| 3. |
- Bay, Charlotta, et al.
(författare)
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Accounting talk and emotions- a study of the sense making process of accounts
- 2018
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper is concerned with the role of emotions in reading and interpreting financial accounts. Even though people’s capacity to understand accounting to a large extent has been taken as given in the accounting research field, some studies have shown that accounting information nor the ability to interpret it, seldom inhibit any universal meaning. Prior research demonstrates how accounting users tend to engage in various kinds of sense making activities, referred to as “accounting talk”, in which cognitive capacities are developed, helping people translating accounting information into local contextualized knowledge. Whereas previous studies of accounting talk have focused on how the individual’s cognitive resources are developed, this paper broadens the analytical scope to include the emotive resources for making sense of financial accounts. The paper provides a detailed close-up of how pension-savers interpret and react to financial accounts presented to them during individual pension advisory meetings. Informed by a sociological approach to emotions, the empirical results indicate that emotions play several but different roles in people’s interpretations of financial accounts, and should not necessarily be perceived as inhibiting people’s cognitive sense-making ability. In fact, the relation between rational reasoning and emotions in relation to accounts should be understood as a symbiotic interdependence.
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| 4. |
- Bay, Charlotta, 1973-
(författare)
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Finansens folkdräkt : Om att översätta ekonomi så folk förstår
- 2015
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Dagens finanansialiserade samhälle ställer allt högre krav på individers ekonomiska ansvarstagande. Den här boken handlar om hur det kommer till uttryck genom olika former av finansiell folkbildning. I tre studier av svenska staten, tv-programmet Lyxfällan och ett svenskt pensionsförsäkringsbolag, beskirver och analyserar författaren hur ekonomisk information genomgår en rad översättningar på vägen från avsändarna till mottagarna. Hon blottlägger de metoder och översättningsmekanismer som de studerade samhällsaktörerna använder i syfte att göra ekonomisk information mer tillgänglig och relevant för människor i deras vardag. Efter vilken mall är då dagens finansiella fokdräkt skuren? Det handar om att fostra aktivt väljande medborgare som förstår sitt ekonomiska medborgarskap inte enbart som en rättighet, utan också som en skyldighet gentemot den egna ekonomiska välfärden. Detta kan vara en utmanande uppgift, visar bokens berättelser.
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| 5. |
- Bay, Charlotta, 1973-
(författare)
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Framing Financial Responsibility : The Fabrication of Choice Making Consumers in Everyday Life
- 2010
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- How does one turn everyday people into financially responsible citizens? In organizations, calculative means and procedures are claimed to serve as critical vehicles when introducing reforms coupled with greater individual financial responsibility. However, this paper considers the limits of accounting as a technology of financial responsibilization when targeting non-professional everyday people with no or limited knowledge of financial issues. The paper offers a detailed empirical investigation of how government authorities define and communicate the concept of a “financially responsible person” aiming at influencing young people’s attitude towards their own financial affairs. The analysis demonstrates that in order to assume responsibility, the individual first needs to be equipped with choice making capabilities. The ability of making choices is thus presumed to serve as a prerequisite for taking on financial responsibility. Such capacity building is assumed not to be done by accounting techniques, but requires a variety of other social and discursive exercises. By moving beyond the borders of the organization, investigating the personal financial sphere of everyday life, the paper furthers the understanding of how individual financial responsibility is built.
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| 6. |
- Bay, Charlotta, 1973-
(författare)
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Framing Financial Responsibility : An analysis of the limitations of accounting
- 2011
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 22:6, s. 593-607
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Tidskriftsartikel (refereegranskat)abstract
- In organisations, accounting—understood broadly as calculative practices—is claimed to serve as a critical vehicle when introducing forms of individual financial responsibility. Whereas most prior accounting research has been preoccupied with asserting this claim, this paper opens an opportunity to examine the limitations of accounting as a technology of responsibilisation. It does so by moving the empirical focus beyond the borders of people’s work settings and into the private sphere of everyday life, investigating governmental efforts to turn high school students into financially responsible citizens. The analysis, informed by framing theory, reveals that the efficiency of accounting is conditioned by people’s calculative understanding. Hence, in situations where individuals are expected to lack this basic calculative competency, accounting is presumed to be inappropriate as a means of introducing financial responsibility. This has implications for re-considering how the relation between accounting and responsibility is constituted.
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| 7. |
- Bay, Charlotta, 1973-
(författare)
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Makeover Accounting : Investigating the meaning-making practices of financial accounts
- 2018
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Ingår i: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 64, s. 44-54
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Tidskriftsartikel (refereegranskat)abstract
- The constitutive ability of accounting to produce effects, influencing people's minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information? This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The paper's empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people's ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.
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| 8. |
- Bay, Charlotta, 1973-
(författare)
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Makeover Accounting : Investigating the Financial Edutainment of Everyday Life
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The ability of accounting to produce effects has been widely acknowledged in accounting literature. This paper argues however that in order for accounting to have an impact on people, its numbers need to be interpretable by its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting numbers? This paper investigates how accounting numbers are presented to individuals believed to be impaired in their ability to make sense of numerical figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show re-presents accounting information in order to turn its participants into financially responsible citizens. The paper’s empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people’s ability to interpret numbers into account, the possibilities of the numbers having an impact on their users risk falling short.
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| 9. |
- Bay, Charlotta, 1973-
(författare)
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Makeover Accounting : investigating the financial edutainment of everyday life
- 2011
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- The constitutive ability of accounting numbers has been widely acknowledged in recent accounting literature. However, in order for accounting to be constitutive, influential and effectual, its numbers need to be communicated in such a way that they become comprehensible to its intended audience. But what happens in situations where people are considered as innumerate, unable to read and understand numbers? This paper investigates how accounting numbers are communicated in order to make sense to innumerate people. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show re-presents accounting information in order to turn its participants into financially responsible citizens. The empirical findings give reasons for problematising the conditions of accounting’s constitutive ability and the key role accounting has been given in prior literature as a technology of responsibilisation.
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| 10. |
- Bay, Charlotta, 1973-
(författare)
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Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis. Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.
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