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Acting on distances: A topology of accounting inscriptions
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- Corvellec, Hervé, 1961 (author)
- Lund University,Lunds universitet,Gothenburg University,Göteborgs universitet,Gothenburg Research Institute (GRI),Institutionen för tjänstevetenskap,Samhällsvetenskapliga institutioner och centrumbildningar,Samhällsvetenskapliga fakulteten,Department of Service Studies,Departments of Administrative, Economic and Social Sciences,Faculty of Social Sciences,Lunds universitet, Göteborgs universitet
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- Ek, Richard (author)
- Lund University,Lunds universitet,Institutionen för tjänstevetenskap,Samhällsvetenskapliga institutioner och centrumbildningar,Samhällsvetenskapliga fakulteten,Department of Service Studies,Departments of Administrative, Economic and Social Sciences,Faculty of Social Sciences
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- Zapata, Patrik, 1967 (author)
- University of Gothenburg,Gothenburg University,Göteborgs universitet,Förvaltningshögskolan,School of Public Administration
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- (creator_code:org_t)
- Elsevier BV, 2018
- 2018
- English.
- In: Accounting, Organizations and Society. - : Elsevier BV. - 0361-3682 .- 1873-6289. ; 67:May, s. 56-65
- Journal article (peer-reviewed)
Abstract
Subject headings
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- Following on the reiterated claim that accounting inscriptions make action at a distance possible, we draw on post-mathematical topology to explain that this distance work is dependent on inscriptions acting on distances. By adopting a relational understanding of space, we show that accounting inscriptions by themselves create the distances across which they operate. Our case study uses pay-as-youthrow solid waste-collection invoices in a new waste-collection program aimed at increasing the sustainability of waste management. By displaying weight and cost side by side, these invoices conduct topological operations that dissolve, create, and redefine the distance between people and their waste, between the economy and the environment, and between the city and its residents. The ability of these operations to mobilize a sense of environmental responsibility, enroll residents in the city's plans for sustainability, and translate political ambitions into individual behavior demonstrates that the performativity of accounting inscriptions resides in the efficacy of their distance work.v
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Statsvetenskap -- Studier av offentlig förvaltning (hsv//swe)
- SOCIAL SCIENCES -- Political Science -- Public Administration Studies (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Keyword
- Inscription
- Topology
- Environmental governance
- Invoice
- Waste
- Pay-as-you-throw
- Pay-As-You-Throw
- Inscription
- Kulturgeografi
Publication and Content Type
- ref (subject category)
- art (subject category)
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