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Acting on distances: A topology of accounting inscriptions
- Source :
- Accounting, Organizations and Society. 67:56-65
- Publication Year :
- 2018
- Publisher :
- Elsevier BV, 2018.
-
Abstract
- 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-you-throw 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.
- Subjects :
- Organizational Behavior and Human Resource Management
Information Systems and Management
Action at a distance (computer programming)
Sociology and Political Science
business.industry
05 social sciences
0507 social and economic geography
Accounting
050201 accounting
Space (commercial competition)
Topology
Politics
Pay as you throw
Environmental governance
Work (electrical)
0502 economics and business
Performativity
Sustainability
Sociology
business
050703 geography
Subjects
Details
- ISSN :
- 03613682
- Volume :
- 67
- Database :
- OpenAIRE
- Journal :
- Accounting, Organizations and Society
- Accession number :
- edsair.doi...........ca0a5c4394a11ff5ccd1a7002704d7e3
- Full Text :
- https://doi.org/10.1016/j.aos.2016.02.005