Accounting and performativity
| Performativity as destination | Performativity as ongoing journey | |||
|---|---|---|---|---|
| Conceptions of accounting | Performative accounting | Examples | Performative accounting | Examples |
| Accounting as an act of calculation | Accounting as a (counter)-performative illocution | Boedker et al. (2020) | Accounting as a performative perlocution | Revellino and Mouritsen (2015, 2017) Busco and Quattrone (2018a) |
| Accounting as a discourse (or general frame) | Accounting as a self-fulfilling prophecy | Ezzamel (2009) Baker and Modell (2019) Power (2021) Ruff (2021) | Accounting as an overflowing frame | Themsen and Skærbæk (2018) Faulconbridge and Muzio (2021) |
| Accounting as an actor | Accounting as a controlled relational agency | Dambrin and Robson (2011) McLaren and Appleyard (2020) | Accounting as a mediator | Vosselman (2014) Mouritsen and Kreiner (2016) Minnaar et al. (2017) Van Erp et al. (2019) |
| Accounting as a material-discursive practice | Accounting as an exclusionary practice | Keevers et al. (2012) Orlikowski and Scott (2014) | ||
| Performativity as destination | Performativity as ongoing journey | |||
|---|---|---|---|---|
| Conceptions of accounting | Performative accounting | Examples | Performative accounting | Examples |
| Accounting as an act of calculation | Accounting as a (counter)-performative illocution | Accounting as a performative perlocution | ||
| Accounting as a discourse (or general frame) | Accounting as a self-fulfilling prophecy | Accounting as an overflowing frame | ||
| Accounting as an actor | Accounting as a controlled relational agency | Accounting as a mediator | ||
| Accounting as a material-discursive practice | Accounting as an exclusionary practice | |||
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