Back to Search Start Over

Acting on distances: A topology of accounting inscriptions

Authors :
Patrik Zapata
Hervé Corvellec
María José Zapata Campos
Richard Ek
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.

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