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Inscriptions without boundaries : how action at a distance is enabled on social media

Gullberg, Cecilia (author)
Södertörns högskola,Företagsekonomi
Weinryb, Noomi (author)
Södertörns högskola,Förvaltningsakademin,Offentlig förvaltning
 (creator_code:org_t)
Emerald Group Publishing Limited, 2021
2021
English.
In: Accounting, Auditing and Accountability Journal. - : Emerald Group Publishing Limited. - 0951-3574. ; 34:9, s. 57-79
  • Journal article (peer-reviewed)
Abstract Subject headings
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  • Purpose: The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.Design/methodology/approach: We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.Findings: We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.Originality/value: Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.

Subject headings

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Keyword

Action at a distance
Centre of calculation
Combinability
Facebook
Inscription
Mobility
Social media
Stability
Web 2.0

Publication and Content Type

ref (subject category)
art (subject category)

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