2013 年 33 巻 4 号 p. 4-18
Research that regards economic activities as calculative practices has been developing for 25 years. This body of research criticizes the traditional perspective of economics, which is based on rationality, and attempts to provide a new perspective that facilitates a new understanding of calculation. From this viewpoint calculation is not a passive technique, but a performative device. Humans cannot perform economic activities without calculation. Research on calculation can be categorized into two schools: sociological and accounting. This paper provides an overview of this research field and also suggests some future research directions.