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The purpose of this paper is to investigate how centres of calculation, now emerging in connection with social media, impact on the process of acting on distant customers. Specifically, the authors are interested in exploring how the distance between the organization and its customer is affected and how knowledge is accumulated within this centre.

A case study in an Italian telecommunication company was conducted over a time horizon of two years, analysing data sources in the form of interviews, documents and reports, corporate website, social media platforms and participants’ observations. With the adoption of social media, the company configured a new centre of calculation, called monitoring room, in the attempt to accumulate knowledge about its customers. The authors unpacked the activity of the centre of calculation discussing its ability to perform action upon a distant periphery and the process of knowledge accumulation inside the centre itself.

The results highlight the implication of social media for “action at a distance”. On the one hand, social media blurs the distinction between the centre and a periphery giving rise to a de-centring, and stimulating a joint control activity between the customer and the organization. On the other hand, social media was found vulnerable in providing a unique knowledge about customers: accumulation cycles that exploit social media data can be replicated by users with skills in data analytics and the knowledge they provide might conflict with knowledge provided by traditional data.

The authors contribute to an emergent stream of literature that is investigating accounting implications derived from social media, by underlying the controversial effects connected with centres of calculation enacted by social media data. The authors suggest that, while social media data provide the organization with huge amount of information real time, at the same time, it contributes to de-centring allowing customers and external actors to act upon the organization, rather than improving knowledge inside the centre.

The purpose of this paper is to focus on measuring the contribution generated by social media when used for business purposes, distinguishing between metrics and methods for data collection and data analysis. Organizations worldwide have widely endorsed social media, but available studies on the contribution generated by these technologies for organizations are fragmented. A performance measurement system (PMS) framework to monitor social media is theoretically derived, highlighting the methods for data collection and data analysis and metrics to quantify social media impacts in terms of financials, network structure, interactions, conversations and users’ opinion.

This is a qualitative research based on a literature review of papers in management, information technology, marketing and public relations.

A PMS framework to quantify the contribution of social media is theoretically derived, distinguishing between metrics and methods. PMS metrics support the measurement of the financial and relational impact of social media, as well as the impact of social media conversations and users’ opinions. PMS methods comprise different approaches for data collection and data analysis that range from manual to automated data collection and from content to sentiment analysis techniques.

The PMS framework contributes to the academic literature by integrating a unique model of the available approaches for social media measurement that can serve as a basis for future research directions. The framework also supports practitioners that face necessity to quantify financial and relational contributions of social media as well as the contribution of social media conversation and users’ opinion.

The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative information is managed. This allows these actors to move their occupational boundaries, exploiting the information for performance measurement purposes. The investigation was carried out within an organisational setting, where most occupational dynamics take place. The focus was on the role of artefacts within these occupational dynamics and the analysis drew upon the notion of boundary objects.

The research was based on case studies involving two organisations that make use of social media within and across several departments. The authors conducted semi-structured interviews with social media managers, department managers, analysts and financial controllers and senior executives. The results of the qualitative analysis of the interviews were completed with secondary sources of information, company reports, communications, public policies, codes of conduct and social media platform analyses.

This paper has implications for accounting studies, showing how marketing and communications managers entering the field of performance management can take the lead in social media management by collecting information from social media, constructing indicators and gaining ground in several decision-making centres. The findings highlight the role of new artefacts and organisational roles, whose purpose is to build a digital community. This process involves crossing the boundaries between internal functions and the inside and outside environment, with a driving phenomenon becoming visible: hybridisation. Faced with this change, reluctant accountants with a traditional mindset are more likely to observe the process at a distance, focusing more on their routine operations based on conventional data.

This paper shows that information derived from social media is already a reality that has gained significance through the construction of boundary objects. The paper highlights a driving phenomenon that is emerging in the surge to occupy the organisational terrain for controlling social media: that of hybridisation. The concept of hybridisation is not new in management accounting studies, but in this study can be applied to carrying out a joint analysis on both the boundary objects and their organisational trajectory. In the context of social media accounting, hybridisation is of central importance if both actors and objects are to be effectively positioned at its boundary.

The purpose of this paper is to analyse how social media (SM) influence performance measurement systems (PMS), examining changes in measurement methods, performance indicators and their application.

The framework of the research was constructed to cover the technical component of PMS (measurement methods and indicators) and the use of the information obtained from SM. Empirically, the study is based on a set of case studies in eight companies.

The study findings offer a theoretical and empirical framework to evaluate PMS in the era of SM. It provides a classification of SM metrics, key performance indicators correlated to their use within different departments belonging to eight companies, highlighting the benefits and threats of SM information for PMS.

The limitation of this study is the diversity of industries included into the multiple-case study. The authors choose cases with the aim of providing a broader view on the impact of SM on PMS. However, the results show the dependency of use and type of measurement on certain industries, requiring future research focused on specific sectors or PMS aspects.

The paper provides a map of SM information measurement methods and use, which allows companies to position themselves and examine PMS evolution.

The results of the paper propose a holistic model, employing SM as a new variable in PMS.