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1 – 10 of 16The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…
Abstract
Purpose
The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.
Design/methodology/approach
The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.
Findings
Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.
Research limitations/implications
Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.
Practical implications
A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.
Originality/value
This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Hervör Alma Árnadóttir and Martha María Einarsdóttir
Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence…
Abstract
Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence against children. Community art is a social form of art that gives artists the opportunity to work in collaboration with the public, with the aim of highlighting and addressing specific social issues. This chapter reflects on an art exhibition organised in Reykjavík called Wishes of Icelandic Children. The project was a collaboration between artists and children. The aim of the chapter is to present how an art exhibition may put violence that children experience into focus and encourage attendees to reflect on the subject by looking at descriptive pictures and texts from the Convention on the Rights of the Child and then writing comments about their thoughts and feelings. The research questions are: How do children express themselves about sensitive topics such as abuse and violence? Can community art enable professionals to better support increased participation of children in discussions about abuse and violence? This study involved a qualitative thematic analysis of comments written by children after having seen the exhibition. Three students took part in the analysis process as co-researchers. The exhibition was successful in creating a platform where children could express themselves on topics concerning abuse and violence. Many comments expressed an ardent desire to end violence in society, especially emphasising bullying, which can limit young people's capacity to feel safe and express themselves.
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