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The performativity of accounting: advancing a Posthumanist understanding

Author

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  • Ed Vosselman

Abstract

Purpose - The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach - The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings - Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications - Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications - A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value - This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Suggested Citation

  • Ed Vosselman, 2022. "The performativity of accounting: advancing a Posthumanist understanding," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 19(2), pages 137-161, January.
  • Handle: RePEc:eme:qrampp:qram-04-2021-0062
    DOI: 10.1108/QRAM-04-2021-0062
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    Citations

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    Cited by:

    1. Weber, Ron, 2023. "Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    2. Letiche, Hugo & De Loo, Ivo & Lowe, Alan & Yates, David, 2023. "Meeting the research(er) and the researched halfway," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    3. Vosselman, Ed & De Loo, Ivo, 2023. "Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).

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