計算の銘刻としての会計数値(<特集>計算の力学)

抄録

The aim of this paper is to explore the constructive aspects of numbers based on literature reviews for accounting researches, which employed sociology of translation. Focusing on the materialized aspect of accounting, we argue that accounting plays the role of constructing the practices. First, accounting numbers are constructed in the relations within the organizational practice and, at the same time, they influence the network which enables these practices. Second, accounting numbers as inscriptions facilitate the creating a distance and an order due to the process of mobilizations. Third, inscriptions also mediate actions through the performativity of knowledge with it.