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The purpose of this paper is to explore how the fragmentation of the fashion system can be conceptually explained by drawing on Peter Sloterdijk’s theory of spheres.

By conceptually discussing the changing nature of the fashion system and the institutional pressures exerted on fashion systems as a result of digital technology, the fundamental conceptual underpinnings of the theory of spheres are applied to these developments in order to explain the character of the contemporary organization of fashion.

Based on the conceptual analysis, this paper illustrates how a sphereological perspective to fashion provides a conceptual approach to explain the transformation and fragmentation of fashion systems.

This paper contributes to the field of fashion marketing and management by demonstrating how the concept of fashion spheres can explain social arrangements going beyond the boundaries of fashion systems and the associated implications that this brings to bear on the role of fashion.

The paper investigates the relationship between accounting and promises in the context of digital change.

Relying on emergent literature on accounting and promises, a qualitative field study has been conducted covering 57 interviews with municipal directors, digitalization strategists, administration managers and CFOs in a Swedish region consisting of 13 municipalities.

The paper provides insights into how municipalities draw on accounting in attempts to reconstruct promissory narratives of the digital. By highlighting two contrasting cases, we show how this can involve practices of either restoration or transformation. Likewise, we find that attempts to restore promises can sometimes have unanticipated effects, in our case a transformation of the promise instead.

We introduce a “promise” lens to the literature on accounting and digital change and empirically describe how accounting is implicated in shaping promises in the context of public sector digital change.