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.
Drawing upon the concept of teleoaffective structure proposed by Schatzki (1996, 2002), the emotional dimension in relation to the teleological dimension of accounting practices is examined in this paper. Utilizing the data obtained from ethnographic field research of a financial institution which assists its clients to turnaround their business, it is found that instrumentally rational activities are systematically connected to the emotionality of the site. While on the teleological dimension, signifying chain links meanings of local activities with the strategic agenda set by the top management, a dilemma between discontinuity from the past and the perceived feasibility of business turnaround is overcome by the social signification generated on the emotional dimension of the site.
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.
This paper is to examine a fail of ShinGinko Tokyo using the financial theory originated from the U.S. The financial market is a calculative space composed of calculative devices such as a financial theory. A case study about credit scoring model in the U.S. and Japan reveals it to be as the difference of the arrangements of a calculative space between the U.S. and Japan. This proposed perspective shows the financial theory and market are not mutually independent.
The purpose of this paper is to make clear why MFCA (Material Flow Cost Accounting) can construct time and space for innovation, and to consider how MFCA constructs them. Employing the concept of Resource Mobilisation Capacity Power which can overcome the limited understanding of the role of management accounting for innovation, this paper shows some findings. Because "Calculation Logic" of MFCA is different from other management accounting tools, MFCA can create "Tension" in company, which means MFCA can problematize current situation. And, some advantages MFCA has are useful in a phase of mobilising resources.
Environmental management accounting (EMA) is a calculation technology that connects environmental problems to the economy. Many researchers have studied the technological development of EMA. However, few studies have examined how the visibility created by EMA affects organizations' activities. Therefore, this paper focuses on the visibility by Material Flow Cost Accounting (MFCA) as one EMA tool and aims to clarify the interaction process between MFCA and the organizations for about ten years in a company. In particular, we focus on the relationship between MFCA and the people involved with it. As a result, this paper points out that MFCA has two features - 1) input: it facilitates the collection of information to be shared among all departments involved, 2) output: it identifies the unified performance indicators. Those features connected to the company's internal issues like the lack of a philosophy to manage production activities and unified performance indicators. Therefore, MFCA's basic concept remained in the company after human actors left from their offices and the definition of MFCA was changed.
The purpose of this article is to suggest that the market is calculative space that makes human resource calculable by reference to the sociology of markets. Studies of labor market, based on economics assume human resources in market and homo-economicus that can be calculated. Based on the perspective of sociology of market, we analyze the case that recruitment with the private employment services in the manufacturing firms. Through this case study, it is show that arrangement of calculative space makes human resource calculable, and that an employer is possible to selection and evaluation of human resource by its arrangement.
Researchers interested in entrepreneurship currently participate in a debate regarding the importance of planning. A number of empirical studies have been conducted examining the planning-performance relationship, fueling debate about business planning. Unfortunately, these studies fail to acknowledge the relative importance of entrepreneurial planning and miss pass the important factors of ignorance and unpredictability. To address this gap, this paper draws on Lachmann's concept of "plan as criterion." Through the lens of "plan as criterion," I examined the case of a social entrepreneur. This examination clarifies that the entrepreneur manages unpredictability by expanding the plan and establishing consistency of plans. This strategy gives an entrepreneur the possibility in a "kaleidic world" where action seems impossible.
In this study, a new triad relationship analysis model for tier-two makers is proposed. And this new model is applied to marketing projects of the tier-two maker A. Through this case study, some new marketing tools have been put into the practical use in the tier-two maker A. Furthermore, it is discovered that the situation of triad relationship often changes dynamically as the projects progresses. As a result, this paper shows the possibility that this new analysis model is useful to consider the marketing strategy of tier-two makers.