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This article will consider the various ways in which accounting can be conceptualized within Boltanski and Thévenot’s economies of worth theoretic. Drawing on two case illustrations, a not-for-profit welfare agency and a government-owned water utility, we follow the unfolding of disputes and the variety of outcomes in which accounting is implicated. We illustrate the role of accounting in justificatory actions and the ways in which it “holds things together” in compromise arrangements. We also illustrate the situations which challenge the “test” of worth and the innovative accounting responses that either facilitate coordination and agreement or become controversial and be the object of organizational and institutional dispute.

This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies.

The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed.

Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create.

The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged.

The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

The purpose of this paper is to investigate the emergence and endurance of the Institute of Chartered Accountants in Ireland (ICAI) as an all‐Ireland body formed in the context of political and religious upheaval. It seeks to explore the motives for the north‐south accounting alliance and the strategies adopted by the institute to negotiate the destructive and divisive forces of the wider socio‐political environment.

A multitude of archival material is used to reconstruct the post‐formation activities of the ICAI. Sources were drawn from: the ICAI archive in Dublin: Minute Books 1 and 2 covering the period from 1888 to 1921, Annual Reports, 1888‐1922; minute books of other contemporary English accountancy bodies; contemporary professional press and census records stored at the National Library of Ireland in Dublin and the Public Records Office of Northern Ireland in Belfast.

The early ICAI was an overwhelmingly Protestant/Unionist dominated body seeking to maintain Protestant hegemony at a time when the power of this class was being gradually eroded. Cognizant of the likely vulnerability of such a body existing in the catholic‐nationalist south, and the need to strengthen such a position through a northern alliance, the ICAI from its inception was envisaged by its southern architects as an all Ireland institution. The fact that there were only a relatively small number of members acted as an inducement, particularly for Protestant members, to maintain unity.

The professionalization of accountancy in Ireland has been relatively under‐researched and the debates about the diffusion of the English professional model have virtually bypassed it.

The purpose of this paper is to introduce and illustrate the insights of the sociology of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician Laurent Thévenot in their works, including their path‐breaking book De la justification published in 1991.

The paper explores the basic tenets of this “new sociology” and draws on it to render a reinterpretation of Ansari and Euske's study of cost accounting in a military depot.

The sociology of worth complements extant sociological approaches to accounting by providing a language and a conceptual tool‐box for understanding the multiple rationalities in which accounting is implicated. In addition, given its pragmatic micro level approach to accounting, it has the potential to act as a bridge between institutional theory and practice theory.

This paper is the first known to render an extensive discussion of Boltanski and Thévenot's work in the accounting literature and to apply insights from this work to accounting research.

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.

The study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.

The conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.

The authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.

This study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars.