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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 examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.

This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.

This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.

The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.

The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.

This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.

The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.

The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation‐customer relationships.

The paper utilises actor‐network theory in conducting an ethnography at a wholesale financial services firm pursuing a strategy of customer intimacy. The main empirical site was the sales and marketing department, where actors were attempting to further their knowledge of customer needs in the present and anticipate them into the future.

The paper finds heterogeneous enactments of “customer intimacy” through a “numeric calculation network” and a “sales calculation network”. The former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales‐force periphery a regime of performance measurement. The latter eventually destabilised the proposed performance measures by promoting their own basis for calculating customers. These were more diverse and “implicit”, comprising talk and communication through co‐location and proximity with customers.

The paper provides a number of insights into the role of accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of the accounting function and within the sales and marketing department has important implications for the practice and study of accounting. In addition, potential limits to the use of accounting in enabling “action at a distance” are identified through the observed contest between “hard” accounting' numbers and softer modes of calculation.

The well-known discrete methods of computational fluid dynamics (CFD), lattice Boltzmann method (LBM), cellular automata (CA), volume-of-fluid (VoF) and others rely on several parameters describing the boundary or the surface. Some of them are vector normal to the surface, coordinates of the point on the surface and the curvature. They are necessary for the reconstruction of the real surface (boundary) based on the values of the volume fractions of several cells. However, the simple methods commonly used for calculations of the vector normal to the surface are of unsatisfactory accuracy. In light of this, the purpose of this paper is to demonstrate a more accurate method for determining the vector normal to the surface.

Based on the thesis that information about the volume fractions of the 3 × 3 cell block should be enough for normal vector determination, a neural network (NN) was proposed for use in the paper. The normal vector and the volume fractions of the cells themselves can be defined on the basis of such variables as the location of the center and the radius of the circumference. Therefore, the NN is proposed to solve the inverse problem – to determine the normal vector based on known values of volume fractions. Volume fractions are inputs of NNs, while the normal vector is their output. Over a thousand variants of the surface location, orientations of the normal vector and curvatures were prepared for volume fraction calculations; their results were used for training, validating and testing the NNs.

The simplest NN with one neuron in the hidden layer shows better results than other commonly used methods, and an NN with four neurons produces results with errors below 1° relative to the orientation of the normal vector; for several cases, it proven to be more accurate by an order of magnitude.

The method can be used in the CFD, LBM, CA, VoF and other discrete computational methods. The more precise normal vector allows for a more accurate determination of the points on the surface and curvature in further calculations via the surface or interface tracking method. The paper contains the data for the practical application of developed NNs. The method is limited to regular square or cuboid lattices.

The paper presents an original implementation of NNs for normal vector calculation connected with CFD, LBM and other application for fluid flow with free surface or phase transformation.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.

We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.

We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.

Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.

Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting.

An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data.

The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition.

Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.

In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers, or users or producers, may not make much notice of them. A product sells. A facility functions. The business relationship in which we make our money has “always” been there. However, some times this picture of order is disturbed. A user having purchased a product for decades may “suddenly” say to the producer that s/he does not appreciate the product. And a producer having received an order of a product that s/he thought was well known, may find it impossible to sell it. Such disturbances may be ignored. Or they can be used as a platform for development. In this study we investigate the latter option, theoretically and through real world data. Concerning theory we draw on the industrial network approach. We see industrial actors as part of (industrial) networks. In their activities actors use and produce resources. Moreover, the actors interact − bilaterally and multilaterally. This leads to development of resources and networks. Through “thick” descriptions of two cases we illustrate and try to understand the interactive character of resource development and how actors do business on features of resources. The cases are about a certain type of resource, a product − goat milk. The main message to industrial actors is that they should pay attention to that products can be co-created. Successful co-creation of products, moreover, may require development also of business relationships and their connections (“networking”).

This paper considers the calculation of moments of area of aerofoil sections. Formulae have been developed for the calculation on an electronic digital computer of the area, centre of area and principal second moments of area of aerofoil sections with contours composed of circular arcs and straight lines. The method can be used for other cross‐sectional areas of a similar nature and can be extended to include areas with contours consisting of other types of curves.

The purpose of this paper is to investigate the relationship between urban design quality and the real estate value of high street retail properties. Quantitative research on the added value of quality design has seen little advancement during the past two decades and hedonic analysis of the high street retail sector remains embryonic. This paper bridges this gap by providing empirical evidence on the added value of quality design.

The study uses a unique dataset of 301 Belfast City Centre retail transactions during the period 1994‐2009. Ordinary least squares (OLS) regression analysis is used to estimate a hedonic pricing model that utilises a composite range of variables. These variables were designed employing quantitative and qualitative approaches complementarily to strengthen the value of the empirical research.

The findings suggest that aspects of quality design such as connectivity, frontage continuity and variety, material quality and massing appropriateness add to real estate value. These findings supplement those on sector‐specific value determinants that emphasise the high impact of location, tenant characteristic and Zone‐A price calculations.

In analysing high street retail rent determinants this paper focuses on the impact of various aspects of quality design to inform investors and developers about those aspects that are highly valued by city centre retail tenants. Policy makers benefit from the findings through empirically justified built environment benchmarks for improving the quality of life in our cities.

This study provides a quantitative model for measuring urban design quality which uses data from a UK city but has a wider application range. It bridges a significant gap in the literature related to hedonic investigation of the added value of quality design by providing a holistic approach to quality.