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How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs

Citations

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Cited by:

  1. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  2. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Post-Print halshs-00359712, HAL.
  3. Sundström, Andreas & Catasús, Bino, 2023. "Let the right one in: ‘Accounting proxemics’ in the design of performance indicators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  4. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
  5. Neu, Dean, 2023. "Fragile assets: Street gangs and the extortion business," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
  6. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  7. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
  8. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
  9. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
  10. Casarin, Veronica, 2023. "Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK," Accounting, Organizations and Society, Elsevier, vol. 111(C).
  11. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  12. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
  13. 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.
  14. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
  15. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.
  16. Preda, Alex, 2009. "Brief encounters: Calculation and the interaction order of anonymous electronic markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 675-693, July.
  17. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
  18. Poon, Martha, 2009. "From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 654-674, July.
  19. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  20. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  21. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
  22. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
  23. Graaf, Johan & Johed, Gustav, 2020. "“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case," Accounting, Organizations and Society, Elsevier, vol. 85(C).
  24. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
  25. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
  26. François-Régis Puyou & Eric Faÿ, 2015. "Cogs in the Wheel or Spanners in the Works? A Phenomenological Approach to the Difficulty and Meaning of Ethical Work for Financial Controllers," Journal of Business Ethics, Springer, vol. 128(4), pages 863-876, June.
  27. Roberts, John, 2021. "The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
  28. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 299-312, December.
  29. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Working Papers halshs-00359712, HAL.
  30. Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
  31. Botzem, Sebastian, 2014. "Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crises," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(6), pages 933-955.
  32. Natalie Buckmaster, 2018. "The crafting of budgets by accountants with users for enhanced acceptance in public healthcare," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 183-202, May.
  33. Mikes, Anette, 2011. "From counting risk to making risk count: Boundary-work in risk management," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 226-245.
  34. Horacio Ortiz, 2022. "Political Imaginaries of the Weighted Average Cost of Capital: A Conceptual Analysis," Post-Print halshs-03513082, HAL.
  35. Sendirella George & Erin Twyford & Farzana Aman Tanima, 2024. "Authoritarian Neoliberalism and Asylum Seekers: the Silencing of Accounting and Accountability in Offshore Detention Centres," Journal of Business Ethics, Springer, vol. 194(4), pages 861-885, November.
  36. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
  37. Morgane Le Breton & Franck Aggeri, 2018. "Counting before acting? The performativity of carbon accounting called into question - Calculation acts and dispositifs in a big French construction company," Post-Print hal-01866971, HAL.
  38. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
  39. Jeacle, Ingrid & Carter, Chris, 2023. "Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector," Accounting, Organizations and Society, Elsevier, vol. 110(C).
  40. Neu, Dean, 2019. "Accounting for extortion," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 50-63.
  41. Clotilde Coron, 2020. "Equal pay index for men and women: The performative power of quantification conventions," Post-Print hal-04152609, HAL.
  42. Mouritsen, Jan & Kreiner, Kristian, 2016. "Accounting, decisions and promises," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 21-31.
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