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Original Articles

The ‘performativity thesis’ and its critics: Towards a relational ontology of management accounting

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (8)

Amila Munasinghe, Thomas Cuckston & Nick Rowbottom. (2021) Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry. Accounting Forum 45:3, pages 247-272.
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Berend van der Kolk. (2019) Ethics matters: the integration of ethical considerations in management accounting textbooks. Accounting Education 28:4, pages 426-443.
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Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar & Ed Vosselman. (2016) Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?. Accounting and Business Research 46:4, pages 365-389.
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Helen Oakes & Steve Oakes. (2015) An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective. Accounting and Business Research 45:6-7, pages 738-764.
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Erik S. Jacobi, James Freund & Luis Araujo. (2015) ‘Is there a gap in the market, and is there a market in the gap?’ How advertising planning performs markets. Journal of Marketing Management 31:1-2, pages 37-61.
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Sven Modell. (2014) The societal relevance of management accounting: An introduction to the special issue. Accounting and Business Research 44:2, pages 83-103.
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Articles from other publishers (74)

Oliver Henk, Anatoli Bourmistrov & Daniela Argento. (2024) Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry. Accounting, Auditing & Accountability Journal 37:9, pages 29-52.
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Vincenzo Vignieri & Noemi Grippi. (2024) Fostering the “Performativity” of Performance Information Use by Decision-Makers through Dynamic Performance Management: Evidence from Action Research in a Local Area. Systems 12:4, pages 115.
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Tarek Rana & Carolyn J. Cordery. (2024) Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability. The British Accounting Review 56:1, pages 101176.
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Chaymaa Rabih & Nicolas Antheaume. (2023) Le rôle de la comptabilité dans la mise en œuvre de projets territoriaux d’économie circulaire. Comptabilité Contrôle Audit Tome 29:4, pages 133-169.
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Berber R Pas, Lucas D Introna, Rinske WoltersEd Vosselman. (2022) Professional responsibility in the borderlands: Facing irreconcilable accountability regimes in veterinary work. Human Relations 76:12, pages 1904-1939.
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Marcela Porporato & Tameka Samuels-Jones. (2023) Carbon emissions measurement as intra-action: incentives to disclose air emissions at a Canadian university. International Journal of Sustainability in Higher Education 24:7, pages 1540-1560.
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Lichen Yu & Christian Huber. (2023) How accounting research understands performativity: effects and processes of a multi-faceted notion. Qualitative Research in Accounting & Management 20:5, pages 704-738.
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Ellie Norris, Shawgat Kutubi, Steven Greenland & Ruth Wallace. (2023) We set them up for failure: performativity, corporate reporting and decolonisation. Accounting, Auditing & Accountability Journal.
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Martin Kunc, Federico Barnabè & Maria Cleofe Giorgino. (2023) Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping. System Dynamics Review 39:4, pages 299-335.
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Marcela Porporato & Juan Ignacio Ruiz. (2023) Changes in government procurement: COVID-19 as an opportunity for corruption. Journal of Accounting in Emerging Economies 13:4, pages 714-735.
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Hugo Letiche, Ivo De Loo, Alan Lowe & David Yates. (2023) Meeting the research(er) and the researched halfway. Critical Perspectives on Accounting 94, pages 102452.
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Sven Modell. (2023) To boldly go where no one has gone before: a critical realist approach to space accounting. Accounting, Auditing & Accountability Journal.
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Melissa Heil. (2022) The politics of owing: Accounting, water disconnection, and austerity urbanism in Detroit. Environment and Planning C: Politics and Space 41:3, pages 485-503.
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Enrico Bracci, Lucia Biondi & Gustaf Kastberg. (2021) Citizen‐centered financial reporting translation: The preparers’ perspective. Financial Accountability & Management 39:1, pages 18-39.
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Theresa Ransmayr. (2023) Unlocking Performativity in Social and Environmental Accounting: The Interplay of Affordances, Legitimacy, and Trust. SSRN Electronic Journal.
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Marie-Anne Verdier & Jennifer Boutant Lapeyre. (2023) The myth of workforce reduction efficiency: The performativity of accounting language. Critical Perspectives on Accounting 90, pages 102380.
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Cecilia Langella & Niccolò Persiani. (2022) Il sistema delle procedure amministrativo-contabili della GSA: il caso di Regione Lombardia e Regione Veneto. MECOSAN:122, pages 59-84.
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Hilco van Elten, Ivo De Loo & Frans Schaepkens. (2022) Prestatiemanagement bij Waardegedreven zorg: hoe verder?. Maandblad voor Accountancy en Bedrijfseconomie 96:9/10, pages 347-354.
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Ed Vosselman. (2022) Rekenschap op zijn kop: prestatiemanagement als performatieve en ethische praktijk. Maandblad voor Accountancy en Bedrijfseconomie 96:9/10, pages 329-336.
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Jarmo Vakkuri. (2022) PMM and beyond – reflections on the paper “new developments in institutional research on performance measurement and management in the public sector”. Journal of Public Budgeting, Accounting & Financial Management 34:4, pages 501-511.
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Kari Lukka, Sven Modell & Eija Vinnari. (2022) Exploring the “theory is king” thesis in accounting research: the case of actor-network theory. Accounting, Auditing & Accountability Journal 35:9, pages 136-167.
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Boris HJM Brummans, Lise HighamFrançois Cooren. (2021) The work of conflict mediation: Actors, vectors, and communicative relationality. Human Relations 75:4, pages 764-791.
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Ed Vosselman. (2022) The performativity of accounting: advancing a Posthumanist understanding. Qualitative Research in Accounting & Management 19:2, pages 137-161.
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Hilco J van Elten, Sandra Sülz, Erik M van Raaij & Rik Wehrens. (2022) Big Data Health Care Innovations: Performance Dashboarding as a Process of Collective Sensemaking. Journal of Medical Internet Research 24:2, pages e30201.
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Tom S. Karlsson & Cemil Eren Fırtın. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 9382 9386 .
Sara C. Closs-Davies, Koen P.R. Bartels & Doris M. Merkl-Davies. (2020) “The frog in the pan”: relational transformation of public values in the UK tax authority. Accounting, Auditing & Accountability Journal 34:7, pages 1635-1663.
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James Brackley, Penelope Tuck & Mark Exworthy. (2021) Public health interventions in English local authorities: constructing the facts, (re)imagining the future. Accounting, Auditing & Accountability Journal 34:7, pages 1664-1691.
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Celso Pereira Neris Junior, José Ricardo Fucidji & Rafael Galvão de Almeida. (2021) The performativity thesis and the interactions between economic theories and social reality. Nova Economia 31:2, pages 487-510.
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David R. Walwyn & Erika Kraemer-Mbula. (2021) Captives of Capital? Exploring economic models as recursive and performative agents. Energy Research & Social Science 78, pages 102131.
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Guus Timmerman, Andries Baart & Jan den Bakker. (2021) Cultivating quality awareness in corona times. Medicine, Health Care and Philosophy 24:2, pages 189-204.
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James R. Faulconbridge & Daniel Muzio. (2021) Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession. Accounting, Organizations and Society 91, pages 101224.
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Vincent van Loenen, Roel Schouteten, Max Visser, Ed Vosselman & Mariëlle van de Water. (2021) Lean, een actieve speler in een netwerk: inzichten uit een relationeel-performatief perspectief. Maandblad voor Accountancy en Bedrijfseconomie 95:3/4, pages 117-125.
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Tom S. Karlsson & Cemil Eren Fırtın. 2020. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Cemil Eren Fırtın & Gustaf Kastberg. (2020) Calculating pay in Swedish schools: Accounting, performativity, and misfires. Financial Accountability & Management 36:4, pages 420-438.
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Egbert Willekes, Jan Jonker & Koos Wagensveld. (2020) De ‘Triple Depreciation Line’: een effectief wapen tegen greenwashing of een nieuwe accounting fata morgana?. Maandblad Voor Accountancy en Bedrijfseconomie 94:9/10, pages 391-401.
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Sumohon Matilal & Pawan Adhikari. (2020) Accounting in Bhopal: Making catastrophe. Critical Perspectives on Accounting 72, pages 102123.
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Christina Boedker, Kar-Ming Chong & Jan Mouritsen. (2020) The counter-performativity of calculative practices: Mobilising rankings of intellectual capital. Critical Perspectives on Accounting 72, pages 102100.
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Ivo De Loo. (2020) Review of Management Scholarship and Organisational Change: Representing Burns and Stalker by Miriam Green. Philosophy of Management 19:2, pages 217-221.
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Lars Gertenbach. (2020) Von performativen Äußerungen zum Performative Turn. Performativitätstheorien zwischen Sprach- und MedienparadigmaFrom performative utterances to the performative turn. Theories of performativity between the paradigm of language and mediaDes énoncés performatifs au tournant performatif. Les théories de la performativité entre paradigme du langage et paradigme des médias. Berliner Journal für Soziologie 30:2, pages 231-258.
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Bikram Chatterjee, Carolyn J. Cordery, Ivo De Loo & Hugo Letiche. (2020) The spectacle of research assessment systems: insights from New Zealand and the United Kingdom. Accounting, Auditing & Accountability Journal 33:6, pages 1219-1246.
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Teea Palo, Katy Mason & Philip Roscoe. (2018) Performing a Myth to Make a Market: The construction of the ‘magical world’ of Santa. Organization Studies 41:1, pages 53-75.
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Magnus Frostenson. 2020. Handbook of Business Legitimacy. Handbook of Business Legitimacy 1 15 .
Magnus Frostenson. 2020. Handbook of Business Legitimacy. Handbook of Business Legitimacy 1689 1703 .
Wil van Erp, Frans Roozen & Ed Vosselman. (2019) The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design. Scandinavian Journal of Management 35:4, pages 101077.
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Josie McLaren & Tony Appleyard. (2019) Improving accountability for farm animal welfare: the performative role of a benchmark device. Accounting, Auditing & Accountability Journal 33:1, pages 32-58.
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Sven Modell. (2019) For structure. Accounting, Auditing & Accountability Journal 33:3, pages 621-640.
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Max Baker & Sven Modell. (2019) Rethinking performativity. Accounting, Auditing & Accountability Journal 32:4, pages 930-956.
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Nazila Razi & John Garrick. (2019) The “betrayal effect” on post-acquisition integration. Qualitative Research in Accounting & Management 16:2, pages 279-303.
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Andrea Lucarelli & Massimo Giovanardi. (2019) Investigating Relational Ontologies in Macromarketing: Toward a Relational Approach and Research Agenda. Journal of Macromarketing 39:1, pages 88-102.
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Hendrik Vollmer. (2019) Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory. Accounting, Organizations and Society 73, pages 15-34.
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Emiliano Ippoliti. 2019. Model-Based Reasoning in Science and Technology. Model-Based Reasoning in Science and Technology 393 406 .
Ileana Steccolini. (2018) Accounting and the post-new public management. Accounting, Auditing & Accountability Journal 32:1, pages 255-279.
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Liz Warren & Will Seal. (2018) Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation. Accounting, Organizations and Society 70, pages 16-32.
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Cristiano Busco & Paolo Quattrone. (2018) Performing business and social innovation through accounting inscriptions: An introduction. Accounting, Organizations and Society 67, pages 15-19.
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Thomas Cuckston. (2018) Making extinction calculable. Accounting, Auditing & Accountability Journal 31:3, pages 849-874.
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Ed Vosselman & Ivo De Loo. (2018) Performativiteit in netwerken: de Januskop van accounting. Maandblad Voor Accountancy en Bedrijfseconomie 92:1/2, pages 21-25.
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Wil van Erp & Martijn van der Steen. (2018) De performativiteit van accounting in de gezondheidszorg. Maandblad Voor Accountancy en Bedrijfseconomie 92:1/2, pages 37-45.
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Nathalie Mitev, Anna Morgan-Thomas, Philippe Lorino, Francois-Xavier de Vaujany & Yesh Nama. 2018. Materiality and Managerial Techniques. Materiality and Managerial Techniques 1 38 .
Sander Merkus & Marcel Veenswijk. (2017) Turning New Public Management theory into reality: Performative struggle during a large scale planning process. Environment and Planning C: Politics and Space 35:7, pages 1264-1284.
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Carlos Ferreira. (2017) The contested instruments of a new governance regime. Accounting, Auditing & Accountability Journal 30:7, pages 1568-1590.
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Jean-Pascal Gond & Daniel Nyberg. (2016) Materializing Power to Recover Corporate Social Responsibility. Organization Studies 38:8, pages 1127-1148.
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Daniela Ruggeri & Carmela Rizza. (2017) Accounting information system innovation in interfirm relationships. Journal of Management Control 28:2, pages 203-225.
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Carmela Rizza & Daniela Ruggeri. (2016) The performativity of Accounting Information System in interfirm relationships. MANAGEMENT CONTROL:1, pages 71-89.
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Stéphanie Giamporcaro & Jean-Pascal Gond. (2016) Calculability as Politics in the Construction of Markets: The Case of Socially Responsible Investment in France. Organization Studies 37:4, pages 465-495.
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Mark LearmonthNancy HardingJean-Pascal GondLaure Cabantous. (2016) Moving critical performativity forward. Human Relations 69:2, pages 251-256.
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Laure CabantousJean-Pascal GondNancy HardingMark Learmonth. (2015) Critical Essay: Reconsidering critical performativity. Human Relations 69:2, pages 197-213.
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Carsten Bergenholtz & Jacob Busch. (2015) Self-Fulfillment of Social Science Theories. Philosophy of the Social Sciences 46:1, pages 24-43.
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Ivan Boldyrev & Ekaterina Svetlova. 2016. Enacting Dismal Science. Enacting Dismal Science 1 27 .
Silvana Revellino & Jan Mouritsen. (2015) Accounting as an engine: The performativity of calculative practices and the dynamics of innovation. Management Accounting Research 28, pages 31-49.
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Enrico Bracci, Christopher Humphrey, Jodie Moll & Ileana Steccolini. (2015) Public sector accounting, accountability and austerity: more than balancing the books?. Accounting, Auditing & Accountability Journal 28:6, pages 878-908.
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Antonio Leotta. (2015) Capitalizing and controlling development projects as joint translations. The mediating role of the information technology. MANAGEMENT CONTROL:2, pages 101-134.
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ChunLei Yang & Sven Modell. (2015) Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise. Accounting, Organizations and Society 45, pages 1-23.
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Jonas Gerdin, Martin Messner & Jan Mouritsen. (2014) On the significance of accounting for managerial work. Scandinavian Journal of Management 30:4, pages 389-394.
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Alan Lowe & Ivo De Loo. 2014. Management Control and Uncertainty. Management Control and Uncertainty 239 254 .

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