IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v97y2023ics1045235423000254.html
   My bibliography  Save this article

Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site

Author

Listed:
  • Apostol, Oana
  • Mäkelä, Hannele
  • Vinnari, Eija

Abstract

Accounting scholars have begun to pay increasing attention to commensuration, in other words the valuation of different objects with a common metric. There are also a few studies on a diametrically opposed process, namely incommensuration. However, what is missing from this prior research is a more nuanced examination of how (in)commensurability is socially constructed in relation to different approaches to value. Such an examination is important as it adds to our understanding about the interplay of those complex social processes and the associated moral reasoning. The purpose of this study is to examine forms of (in)commensuration work associated with different approaches to the value of cultural heritage. In empirical terms, we study a major controversy related to a Canadian mining company’s plans to open a gold mine in the municipality of Roşia Montană, Western Romania. Our empirical data is gathered from a variety of sources: public documents released by the company, national and international non-governmental organisations, state agencies, and religious institutions; online archives of two major national newspapers from 2002 until 2021; and public consultation material from the project’s Environmental Impact Assessment. Our study makes a twofold contribution. First, we add to the accounting literature on (in)commensuration work by developing and applying a framework that considers both commensuration work and incommensuration work and connects these two forms of work to different approaches to value as well as to the different ways of drawing boundaries around elements of cultural heritage. Second, we expand previous research on accounting and sustainability by focusing on the rarely explored theme of cultural sustainability.

Suggested Citation

  • Apostol, Oana & Mäkelä, Hannele & Vinnari, Eija, 2023. "Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    • Handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000254
    DOI: 10.1016/j.cpa.2023.102577
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235423000254
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2023.102577?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Paolo Ferri & Shannon I.L. Sidaway & Garry D. Carnegie, 2021. "The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(4), pages 983-1012, January.
    2. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    3. Yves Habran & Jan Mouritsen, 2022. "Making Intensity of Efforts the Same: Commensuration Work in Target-setting Practices," European Accounting Review, Taylor & Francis Journals, vol. 31(3), pages 603-627, May.
    4. Oana Mihaela Apostol, 2015. "A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(2), pages 210-241, February.
    5. Frank Micallef & Graham Peirson, 1997. "Financial Reporting of Cultural, Heritage, Scientific and Community Collections," Australian Accounting Review, CPA Australia, vol. 7(13), pages 31-37, May.
    6. Vinnari, Eija & Vinnari, Markus, 2022. "Making the invisibles visible: Including animals in sustainability (and) accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    7. Hélène Rainelli Weiss & Isabelle Huault, 2016. "Business as usual in Financial Markets? The creation of incommensurables as institutional maintenance work," Post-Print hal-01275254, HAL.
    8. Bob Giddings & Bill Hopwood & Geoff O'Brien, 2002. "Environment, economy and society: fitting them together into sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 10(4), pages 187-196.
    9. Ans Kolk & David Levy & Jonatan Pinkse, 2008. "Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 719-745.
    10. Bill Hopwood & Mary Mellor & Geoff O'Brien, 2005. "Sustainable development: mapping different approaches," Sustainable Development, John Wiley & Sons, Ltd., vol. 13(1), pages 38-52.
    11. Sarah Fleisher Trainor, 2006. "Realms of Value: Conflicting Natural Resource Values and Incommensurability," Environmental Values, , vol. 15(1), pages 3-29, February.
    12. Mehrpouya, Afshin & Samiolo, Rita, 2016. "Performance measurement in global governance: Ranking and the politics of variability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 12-31.
    13. Isabelle Huault & Hélène Rainelli-Weiss, 2011. "A Market for Weather Risk ? Conflicting Metrics, Attempts at Compromise and Limits to Commensuration," Post-Print halshs-00637068, HAL.
    14. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    15. Lohmann, Larry, 2009. "Toward a different debate in environmental accounting: The cases of carbon and cost-benefit," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 499-534, April.
    16. Plante, Maude & Free, Clinton & Andon, Paul, 2021. "Making artworks valuable: Categorisation and modes of valuation work," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    17. Julie Labatut & Germain Tesnière & Eva Boxenbaum, 2015. "The role of evaluation devices in the creation of new institutions: breeding contracts under the “genomic” era in animal genetics [Le rôle des dispositifs d'évaluation dans la création de nouvelles," Post-Print hal-01135352, HAL.
    18. MacKenzie, Donald, 2009. "Making things the same: Gases, emission rights and the politics of carbon markets," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 440-455, April.
    19. repec:dau:papers:123456789/7506 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
    2. Kaidonis, Mary & Moerman, Lee & Rudkin, Kathy, 2009. "Paradigm, paradox, paralysis: An epistemic process," Accounting forum, Elsevier, vol. 33(4), pages 285-289.
    3. Endl, Andreas & Tost, Michael & Hitch, Michael & Moser, Peter & Feiel, Susanne, 2021. "Europe's mining innovation trends and their contribution to the sustainable development goals: Blind spots and strong points," Resources Policy, Elsevier, vol. 74(C).
    4. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
    5. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    6. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    7. Jayme Walenta, 2020. "Climate risk assessments and science‐based targets: A review of emerging private sector climate action tools," Wiley Interdisciplinary Reviews: Climate Change, John Wiley & Sons, vol. 11(2), March.
    8. Bahadur Ali Soomro & Ikhtiar Ali Ghumro & Naimatullah Shah, 2020. "Green entrepreneurship inclination among the younger generation: An avenue towards a green economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(4), pages 585-594, July.
    9. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    10. Garry Carnegie & Peter Wolnizer, 1999. "Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets," Australian Accounting Review, CPA Australia, vol. 9(17), pages 16-21, March.
    11. Mete, Pamela & Dick, Caroline & Moerman, Lee, 2010. "Creating institutional meaning: Accounting and taxation law perspectives of carbon permits," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 619-630.
    12. Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 17-37.
    13. Chew Ng & Bob Shead, 1999. "Major Issues Associated With the Reporting of Government Net Worth," Australian Accounting Review, CPA Australia, vol. 9(19), pages 61-68, November.
    14. Mehrpouya, Afshin & Samiolo, Rita, 2016. "Performance measurement in global governance: Ranking and the politics of variability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 12-31.
    15. Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.
    16. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
    17. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    18. Clune, Conor & O’Dwyer, Brendan, 2020. "Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    19. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    20. Haslam, Colin & Butlin, John & Andersson, Tord & Malamatenios, John & Lehman, Glen, 2014. "Accounting for carbon and reframing disclosure: A business model approach," Accounting forum, Elsevier, vol. 38(3), pages 200-211.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.