Matches in SemOpenAlex for { <https://semopenalex.org/work/W2010665369> ?p ?o ?g. }
- W2010665369 endingPage "324" @default.
- W2010665369 startingPage "302" @default.
- W2010665369 abstract "Purpose – The purpose of this paper is to seek to illustrate the way in which carbon emissions are given calculative agency. The authors contribute to sociology of quantification with a specific focus on the performativity of the carbon number as it was introduced to the organization’s capital investment accounts. In following an intangible gas to a physical amount and then to a dollar value, the authors used categories from the sociology of quantification (Espeland and Stevens, 2008) to explore the persuasive attributes of the newly created number and the way it changed the work of actors, including the way they reacted and viewed authority. Design/methodology/approach – An empirical case study in a large Australian water utility drawing on insights from the sociology of calculation. Findings – The authors present empirics on the calculative appeal of the carbon emissions number, how it came into being and its performative (or reactive) effects. The number disciplined behaviour and acted like a boundary object, while at the same time, enroled allies through its aesthetic appeal in management accounting system designs. In framing the empirics, the authors were able to highlight how the carbon number became a visible actor in the newly emergent and evolving carbon market. Practical implications – This paper provides an empirical framing that continues the project of writing the sociology of calculation into accounting. Originality/value – This study contributes to the sociology of quantification in accounting with an empirical framing device to reveal the representational work of a number and how it expands as it becomes implicated in broader networks of calculation." @default.
- W2010665369 created "2016-06-24" @default.
- W2010665369 creator A5030224245 @default.
- W2010665369 creator A5033801786 @default.
- W2010665369 creator A5040900809 @default.
- W2010665369 date "2015-03-16" @default.
- W2010665369 modified "2023-09-29" @default.
- W2010665369 title "Creating numbers: carbon and capital investment" @default.
- W2010665369 cites W1528311038 @default.
- W2010665369 cites W1542826635 @default.
- W2010665369 cites W1590206522 @default.
- W2010665369 cites W1945197361 @default.
- W2010665369 cites W1963631443 @default.
- W2010665369 cites W1965189481 @default.
- W2010665369 cites W1969243091 @default.
- W2010665369 cites W1979161136 @default.
- W2010665369 cites W1980528823 @default.
- W2010665369 cites W1996089301 @default.
- W2010665369 cites W1998766623 @default.
- W2010665369 cites W2000995542 @default.
- W2010665369 cites W2009146663 @default.
- W2010665369 cites W2010622099 @default.
- W2010665369 cites W2010835346 @default.
- W2010665369 cites W2014151992 @default.
- W2010665369 cites W2015037887 @default.
- W2010665369 cites W2018099116 @default.
- W2010665369 cites W2020239876 @default.
- W2010665369 cites W2021552687 @default.
- W2010665369 cites W2022411057 @default.
- W2010665369 cites W2031483304 @default.
- W2010665369 cites W2035029990 @default.
- W2010665369 cites W2036479327 @default.
- W2010665369 cites W2039464614 @default.
- W2010665369 cites W2041054443 @default.
- W2010665369 cites W2043517145 @default.
- W2010665369 cites W2043801907 @default.
- W2010665369 cites W2044698764 @default.
- W2010665369 cites W2063581155 @default.
- W2010665369 cites W2067742095 @default.
- W2010665369 cites W2073036511 @default.
- W2010665369 cites W2074846989 @default.
- W2010665369 cites W2078268217 @default.
- W2010665369 cites W2082539817 @default.
- W2010665369 cites W2083824300 @default.
- W2010665369 cites W2085348368 @default.
- W2010665369 cites W2086721844 @default.
- W2010665369 cites W2087075519 @default.
- W2010665369 cites W2090425045 @default.
- W2010665369 cites W2100755584 @default.
- W2010665369 cites W2100927680 @default.
- W2010665369 cites W2105564577 @default.
- W2010665369 cites W2124970285 @default.
- W2010665369 cites W2138122541 @default.
- W2010665369 cites W2139799726 @default.
- W2010665369 cites W2145076304 @default.
- W2010665369 cites W2160794623 @default.
- W2010665369 cites W3123320981 @default.
- W2010665369 cites W3124752012 @default.
- W2010665369 cites W4212996031 @default.
- W2010665369 cites W4244021162 @default.
- W2010665369 cites W4246697221 @default.
- W2010665369 cites W4249826701 @default.
- W2010665369 doi "https://doi.org/10.1108/aaaj-10-2013-1507" @default.
- W2010665369 hasPublicationYear "2015" @default.
- W2010665369 type Work @default.
- W2010665369 sameAs 2010665369 @default.
- W2010665369 citedByCount "39" @default.
- W2010665369 countsByYear W20106653692016 @default.
- W2010665369 countsByYear W20106653692017 @default.
- W2010665369 countsByYear W20106653692018 @default.
- W2010665369 countsByYear W20106653692019 @default.
- W2010665369 countsByYear W20106653692020 @default.
- W2010665369 countsByYear W20106653692021 @default.
- W2010665369 countsByYear W20106653692022 @default.
- W2010665369 countsByYear W20106653692023 @default.
- W2010665369 crossrefType "journal-article" @default.
- W2010665369 hasAuthorship W2010665369A5030224245 @default.
- W2010665369 hasAuthorship W2010665369A5033801786 @default.
- W2010665369 hasAuthorship W2010665369A5040900809 @default.
- W2010665369 hasBestOaLocation W20106653692 @default.
- W2010665369 hasConcept C107993555 @default.
- W2010665369 hasConcept C111472728 @default.
- W2010665369 hasConcept C118084267 @default.
- W2010665369 hasConcept C120936955 @default.
- W2010665369 hasConcept C127413603 @default.
- W2010665369 hasConcept C134141054 @default.
- W2010665369 hasConcept C138885662 @default.
- W2010665369 hasConcept C144024400 @default.
- W2010665369 hasConcept C162324750 @default.
- W2010665369 hasConcept C169087156 @default.
- W2010665369 hasConcept C17744445 @default.
- W2010665369 hasConcept C190248442 @default.
- W2010665369 hasConcept C199539241 @default.
- W2010665369 hasConcept C199776023 @default.
- W2010665369 hasConcept C2776327626 @default.
- W2010665369 hasConcept C2776950860 @default.
- W2010665369 hasConcept C2778449503 @default.
- W2010665369 hasConcept C2780920095 @default.