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

References

• Adler, P., 2002. Critical in the name of whom and what? Organization, 9 (1), 387–395. doi: 10.1177/135050840293003
   Web of Science ®Google Scholar
• Ahrens, T. and Chapman, C.S., 2007. Management accounting as practice. Accounting, Organizations and Society, 32 (1), 1–27. doi: 10.1016/j.aos.2006.09.013
   Web of Science ®Google Scholar
• Alcadipani, R. and Hassard, J., 2010. Actor-network theory, organizations and critique: towards a politics of organizing. Organization, 17 (4), 419–435. doi: 10.1177/1350508410364441
   Web of Science ®Google Scholar
• Alvesson, M. and Willmott, H., 1992. Critical Management Studies. London: Sage.
   Google Scholar
• Alvesson, M. and Willmott, H., 1996. Making Sense of Management. London: Sage.
   Google Scholar
• Amernic, J. and Craig, R., 2009. Understanding accounting through conceptual metaphor: accounting is an instrument? Critical Perspectives on Accounting, 20 (8), 875–883. doi: 10.1016/j.cpa.2009.06.004
   Google Scholar
• Barad, K., 2007. Meeting the Universe Halfway: Quantum Physics and the Entanglement of Matter and Meaning. London: Duke University Press.
   Google Scholar
• Baxter, M. and Chua, W.F., 2003. Alternative accounting research. Accounting, Organizations and Society, 28 (2–3), 97–126. doi: 10.1016/S0361-3682(02)00022-3
   Web of Science ®Google Scholar
• Caliskan, K. and Callon, M., 2009. Economization, part 1: shifting attention from the economy towards processes of economization. Economy and Society, 38 (3), 369–398. doi: 10.1080/03085140903020580
   Web of Science ®Google Scholar
• Caliskan, K. and Callon, M., 2010. Economization, part 2: a research programme for the study of markets. Economy and Society, 39 (1), 1–32. doi: 10.1080/03085140903424519
   Web of Science ®Google Scholar
• Callon, M., 1986. Some elements in a sociology of translation. In: J. Law, ed. Power, Action and Belief. London: Routledge & Kegan Paul, 196–233.
   Google Scholar
• Callon, M. ed., 1998. The Laws of the Markets. New York: Blackwell Publishers.
   Google Scholar
• Callon, M., 1999. Actor-network theory – the market test. In: J. Law and J. Hassard, eds. Actor Network Theory and After. Oxford: Blackwell Publishers, 181–195.
   Google Scholar
• Callon, M., 2005. Why virtualism paves the way to political impotence. A reply to Daniel Miller's critique of The Laws of the Markets. Economic Sociology, 6 (2), 3–20.
   Google Scholar
• Callon, M., 2007a. What does it mean to say that economics is performative? In: D. MacKenzie, F. Muniesa, and L. Siu, eds. Do Economists Make Markets? On the Performativity of Economics. Princeton, NJ: Princeton University Press, 311–357.
   Google Scholar
• Callon, M., 2007b. An essay on the growing contribution of economic markets to the proliferation of the social. Theory, Culture & Society, 24 (7–8), 139–163. doi: 10.1177/0263276407084701
   Web of Science ®Google Scholar
• Callon, M., Lascoumes, P., and Barthe, Y., 2011. Acting in an Uncertain World. Cambridge, MA: MIT Press.
   Google Scholar
• Christensen, M. and Skærbæk, P., 2007. Framing and overflow of public sector accountability innovations – a comparative study of reporting practices. Accounting, Auditing and Accountability Journal, 20 (1), 101–132. doi: 10.1108/09513570710731227
   Google Scholar
• Chua, W.F., 2011. In search of successful research. The European Accounting Review, 20 (1), 27–39. doi: 10.1080/09638180.2011.559033
   Web of Science ®Google Scholar
• Cushen, J., 2013. Financialization in the workplace: hegemonic narratives, performative interventions and the angry knowledge worker. Accounting, Organizations and Society, 38 (4), 314–331. doi: 10.1016/j.aos.2013.06.001
   Web of Science ®Google Scholar
• Czarniawska, B., 2009. Commentary: STS meets MOS. Organization, 16 (1), 155–160. doi: 10.1177/1350508408098927
   Web of Science ®Google Scholar
• Davis, J., Schoorman, D. and Donaldson, L., 1997. Towards a stewardship theory of management. Academy of Management Review, 22 (1), 20–47.
   Web of Science ®Google Scholar
• Deleuze, G. and Guattari, F., 1994. What is Philosophy? Trans. G. Burchill and H. Tomlinson. London: Verso.
   Google Scholar
• Deleuze, G. and Guattari, F. 1998. A Thousand Plateaus: Capitalism and Schizophrenia. London: Athlone.
   Google Scholar
• Didier, E., 2007. Do statistics ‘perform’ the economy? In: D. MacKenzie, F. Muniesa, and L. Siu, eds. Do Economists Make Markets? On the Performativity of Economics. Oxford: Princeton University Press, 276–310.
   Google Scholar
• Epstein, G.A., 2005. Introduction: financialization and the world economy. In: Financialization and the World Economy. Cheltenham: Edward Elgar.
   Google Scholar
• Ezzamel, M., 2012. Accounting and Order. London: Routledge.
   Google Scholar
• Ezzamel, M. and Hoskin, K., 2002. Retheorizing accounting, writing, and money with evidence from Mesopotamia and Ancient Egypt. Critical Perspectives on Accounting, 13 (3), 333–367. doi: 10.1006/cpac.2001.0500
   Google Scholar
• Ezzamel, M., Wilmott, H., and Worthington, F., 2008. Manufacturing shareholder value: the role of accounting in organizational transformation. Accounting, Organizations and Society, 33 (2–3), 107–140. doi: 10.1016/j.aos.2007.03.001
   Web of Science ®Google Scholar
• Ferraro, F., Pfeffer, J., and Sutton, R.I., 2005. Economics language and assumptions: how theories can become self-fulfilling. Academy of Management Review, 30 (1), 8–24. doi: 10.5465/AMR.2005.15281412
   Web of Science ®Google Scholar
• Fine, B., 2003. Callonistics: a disentanglement. Economy and Society, 32 (3), 478–484. doi: 10.1080/03085140303128
   Web of Science ®Google Scholar
• Fine, B., 2005. From actor network theory to political economy. Capitalism Nature Socialism, 16 (1), 91–108. doi: 10.1080/10455750500376057
   Google Scholar
• Fournier, V. and Grey, C., 2000. At the critical moment: conditions and prospects for critical management studies. Human Relations, 53 (1), 7–32. doi: 10.1177/0018726700531002
   Web of Science ®Google Scholar
• Friedman, M., 2005. Trying Hard is not Good Enough: How to Produce Measurable Improvements for Customers and Communities. Victoria: Trafford Publishing.
   Google Scholar
• Friedman, D., 2010. A new mentality for a new economy: performing the Homo Economicus in Argentina. Economy and Society, 39 (2), 271–302. doi: 10.1080/03085141003620170
   Web of Science ®Google Scholar
• Ghoshal, S. and Moran, P., 1996. Bad for practice: a critique of the transaction cost theory. Academy of Management Review, 21, 3–47.
   Web of Science ®Google Scholar
• Hood, C., 1995. The ‘New Public Management’ in the 1980s: variations on a theme. Accounting, Organizations and Society, 20 (2–3), 93–109. doi: 10.1016/0361-3682(93)E0001-W
   Web of Science ®Google Scholar
• Jensen, M.C., 1983. Organization theory and methodology. The Accounting Review, LVIII, 319–339.
   Google Scholar
• Jensen, M.C. and Meckling, W.H., 1976. Theory of the firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3 (4), 305–360. doi: 10.1016/0304-405X(76)90026-X
   Web of Science ®Google Scholar
• Justesen, L. and Mouritsen, J., 2011. Effects of actor-network theory in accounting research. Accounting, Auditing and Accountability Journal, 24 (2), 161–193. doi: 10.1108/09513571111100672
   Web of Science ®Google Scholar
• Kalthoff, H., 2005. Practices of calculation: economic representations and risk management. Theory, Culture & Society, 22 (2), 69–97. doi: 10.1177/0263276405051666
   Web of Science ®Google Scholar
• Keevers, L., Treleaven, L., Sykes, C., and Darcy, M., 2012. Made to measure: taming practices with results-based accountability. Organization Studies, 33 (1), 97–120. doi: 10.1177/0170840611430597
   Web of Science ®Google Scholar
• Krämer, S., 1996. Sprache und Schrift oder: Ist Schrift verschriftete Sprache? Zeitschrift für Sprachwissenschaft, 15 (1), 92–112.
   Google Scholar
• Latour, B., 1992. Where are the missing masses? The sociology of a few mundane artefacts. In: W.E. Bijker and J. Law, eds. Shaping Technology/Building Society. Cambridge, MA: MIT Press, 225–258.
   Google Scholar
• Latour, B., 1999. On recalling ANT. In: J. Law and J. Hassard, eds. Actor Network Theory and After. Oxford: Blackwell Publishers, 15–25.
   Google Scholar
• Latour, B., 2005. Reassembling the Social: An Introduction to Actor-Network Theory. Oxford: Oxford University Press.
   Google Scholar
• Latour, B., 2007. Turning around politics. A note on Gerard de Vries’ paper. Social Studies of Science, 37 (5), 811–820. doi: 10.1177/0306312707081222
   Web of Science ®Google Scholar
• Law, J., 1999. After ANT: complexity, naming and topology. In: J. Law and J. Hassard, eds. Actor Network Theory and After. Oxford: Blackwell Publishers, 1–14.
   Google Scholar
• Law, J., 2004. After Method: Mess in Social Science Research. London: Routledge.
   Google Scholar
• Law, J., 2007. Actor Network Theory and Material Semiotics. Available from: http://www.heterogeneities.net/publications/LawANTandMaterialSemiotics.pdf [Accessed 5 September 2007].
   Google Scholar
• Law, J., 2008. On sociology and STS. Sociological Review, 56 (4), 623–49. doi: 10.1111/j.1467-954X.2008.00808.x
   Web of Science ®Google Scholar
• Law, J. and Mol, A., 2008. Globalisation in practice: on the politics of boiling pigswill. Geoforum, 39 (2), 133–43. doi: 10.1016/j.geoforum.2006.08.010
   Web of Science ®Google Scholar
• Law, J. and Urry, J., 2004. Enacting the social. Economy and Society, 33 (3), 390–410. doi: 10.1080/0308514042000225716
   Web of Science ®Google Scholar
• Luhmann, N., 1998. Die Gesellschaft der Gesellschaft. Frankfurt/Main: Suhrkamp.
   Google Scholar
• MacKenzie, D., 2006. An Engine, not a Camera: How Financial Models Shape Markets. Cambridge, MA: MIT Press.
   Google Scholar
• MacKenzie, D. and Millo, Y., 2003. Constructing a market, performing theory: the historical sociology of a financial derivatives exchange. American Journal of Sociology, 109 (1), 107–145. doi: 10.1086/374404
   Web of Science ®Google Scholar
• Miller, D., 1998. A theory of virtualism. In: J. Carrier and D. Miller, eds. Virtualism: A New Political Economy. Oxford: Berg, 187–215.
   Google Scholar
• Miller, D., 2002. Turning Callon the right way up. Economy and Society, 31 (2), 218–233. doi: 10.1080/03085140220123135
   Web of Science ®Google Scholar
• Miller, D., 2003. The virtual moment. Journal of the Royal Anthropological Institute, 14 (1), 57–75. doi: 10.1111/1467-9655.t01-2-00004
   Web of Science ®Google Scholar
• Miller, D., 2005. Reply to Michel Callon. Economic Sociology, 6 (3), 2–13.
   Google Scholar
• Miller, P., 1991. Accounting innovation beyond the enterprise: problematizing investment decisions and programming economic growth in the UK in the 1960s. Accounting, Organizations and Society, 16 (8), 733–762. doi: 10.1016/0361-3682(91)90022-7
   Web of Science ®Google Scholar
• Miller, P., 2008. Calculating economic life. Journal of Cultural Economy, 1 (1), 51–64. doi: 10.1080/17530350801913643
   Google Scholar
• Miller, P. and O'Leary, T., 2007. Mediating instruments and making markets: capital budgeting, science and the economy. Accounting, Organizations and Society, 32 (7–8), 701–734. doi: 10.1016/j.aos.2007.02.003
   Web of Science ®Google Scholar
• Miller, P. and Power, M., 2013. Accounting, organizing and economizing: connecting accounting research and organizational theory. Academy of Management Annals, 7 (1), 555–603. doi: 10.1080/19416520.2013.783668
   Web of Science ®Google Scholar
• Modell, S., 2013. Making institutional accounting research critical: dead end or new beginning? Working Paper, Manchester Business School.
   Google Scholar
• Mol, A., 1999. Ontological politics. A word and some questions. In: J. Law and J. Hassard, eds. Actor Network Theory and After. Oxford: Blackwell Publishers, 123–162.
   Google Scholar
• Mol, A., 2002. The Body Multiple: Atherosclerosis in Practice. Durham, NC: Duke University Press.
   Google Scholar
• Mol, A., 2008. The Logic of Care: Health and the Problem of Patient Choice. London: Routledge.
   Google Scholar
• Mirowski, P. and Nik-Khah, E., 2007. Markets made flesh: performativity, and a problem in science studies, augmented with consideration of the FCC auctions. In: D. MacKenzie, F. Muniesa, and L. Siu, eds. Do Economists Make Markets? Princeton, NJ: Princeton University Press, 190–224.
   Google Scholar
• Orlikowski, W., 2007. Sociomaterial practices: exploring technology at work. Organization Studies, 28 (9), 1435–1448. doi: 10.1177/0170840607081138
   Web of Science ®Google Scholar
• Pickering, A., 1995. The Mangle of Practice: Time, Agency and Science. Chicago, IL: University of Chicago Press.
   Google Scholar
• Rheinberger, H.J., 1992. Experiment, difference, and writing, 1. Tracing protein synthesis. Studies in History and Philosophy of Science, 23, 305–331. doi: 10.1016/0039-3681(92)90037-7
   PubMed Web of Science ®Google Scholar
• Rheinberger, H.J., 1997. Toward a History of Epistemic Things: Synthesizing Proteins in the Test Tube. Stanford, CA: Stanford University Press.
   Google Scholar
• Roberts, J., 2009. No one is perfect: the limits of transparency and an ethic for ‘intelligent’ accountability. Accounting, Organizations and Society, 34 (8), 957–970. doi: 10.1016/j.aos.2009.04.005
   Web of Science ®Google Scholar
• Roberts, J.M., 2012. Poststructuralism against poststructuralism: actor-network theory, organizations and economic markets. European Journal of Social Theory, 15 (1), 35–53. doi: 10.1177/1368431011423573
   Web of Science ®Google Scholar
• Roberts, J. and Jones, M., 2009. Accounting for self interest in the credit crisis. Accounting, Organizations and Society, 34 (6–7), 856–867. doi: 10.1016/j.aos.2009.03.004
   Web of Science ®Google Scholar
• Roberts, J. and Wilson, N., 2012. Against economic (mis)conceptions of the individual: constructing financial agency in the credit crisis. Culture and Organization, 18 (2), 91–105. doi: 10.1080/14759551.2011.636613
   Web of Science ®Google Scholar
• Robson, K., 1992. Accounting numbers as inscription: action at a distance and the development of accounting. Accounting, Organizations and Society, 17 (7), 685–708. doi: 10.1016/0361-3682(92)90019-O
   Web of Science ®Google Scholar
• Ross, S., 1973. The economic theory of agency: the principal's problem. American Economic Review, 63 (1), 134–139.
   Google Scholar
• Santos, A.C. and Rodrigues, J., 2009. Economics as social engineering? Questioning the performativity thesis. Cambridge Journal of Economics, 33 (5), 985–1000. doi: 10.1093/cje/ben058
   Web of Science ®Google Scholar
• Segal, L. and Lehrer, M., 2012. The institutionalization of stewardship: theory, propositions, and insights from change in the Edmonton Public Schools. Organization Studies, 33 (2), 169–201. doi: 10.1177/0170840611433994
   Web of Science ®Google Scholar
• Skærbæk, P. and Tryggestad, K., 2010. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society, 35 (1), 108–124. doi: 10.1016/j.aos.2009.01.003
   Web of Science ®Google Scholar
• Stiglitz, J.E., 1974. Incentives and risk sharing in sharecropping. Review of Economic Studies, 41 (2), 219–255. doi: 10.2307/2296714
   Web of Science ®Google Scholar
• Suchman, L., 2007. Human-Machine Reconfigurations: Plans and Situated Actions. 2nd ed. New York: Cambridge University Press.
   Google Scholar
• Vaivio, J., 1999. Examining ‘the quantified customer’. Accounting, Organizations and Society, 24 (8), 689–715. doi: 10.1016/S0361-3682(99)00008-2
   Web of Science ®Google Scholar
• Vollmer, H., Mennicken, A. and Preda, A., 2009. Tracking the numbers: across accounting and finance, organizations and markets. Accounting, Organizations and Society, 34 (5), 619–637. doi: 10.1016/j.aos.2008.06.007
   Web of Science ®Google Scholar
• Whittle, A. and Spicer, A., 2008. Is actor network theory critique? Organization Studies, 29 (4), 611–629. doi: 10.1177/0170840607082223
   Web of Science ®Google Scholar
• Wildavsky, A., 1974. The Politics of the Budgetary Process. 2nd ed. Boston, MA: Little, Brown & Co.
   Google Scholar
• Williamson, O.E., 1975. Markets and Hierarchies: Analysis and Anti-Trust Implications: A Study in the Economics of Internal Organization. New York: Free Press.
   Google Scholar
• Williamson, O.E., 1979. Transaction cost economics: the governance of contractual relations. Journal of Law and Economics, 22 (1), 3–61.
   Google Scholar