...Tracey Dodd; Tim Nelson; John Dumay Purpose This article aims to examine the role of long-term energy service agreements (LESAs) as a calculative practice and a form of control over an organisation’s results in the world’s transition toward sustainability and renewable energy. Within this context...

...Oliver Henk; Anatoli Bourmistrov; Daniela Argento Purpose This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose...

...Matteo La Torre; Patrizia Di Tullio; Paola Tamburro; Maurizio Massaro; Michele Antonio Rea Purpose The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly...

... in which notions of accountability and audit permeate our everyday lives. In addition, it attempts to capture the significant transformative influence of accounting, and calculative practices more generally, in the actual shaping of the contours of the cultural context. Finally, it briefly introduces...