Acting on distances: A topology of accounting inscriptions
2018 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 67, p. 56-65Article in journal (Refereed) Published
Abstract [en]
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.<br/>
Place, publisher, year, edition, pages
Elsevier, 2018. Vol. 67, p. 56-65
Keywords [en]
Inscription, Topology, Environmental governance, Invoice, Waste, Pay-As-You-Throw
National Category
Economics and Business
Research subject
Human Geography
Identifiers
URN: urn:nbn:se:kau:diva-80373DOI: 10.1016/j.aos.2016.02.005ISI: 000437818100005OAI: oai:DiVA.org:kau-80373DiVA, id: diva2:1472429
2020-10-012020-10-012022-11-22Bibliographically approved