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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.

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.

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.

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.

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.

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.

The aim of the paper is to create a greater understanding of how people who are blind or vision impaired describe their use of audio-based reading technologies, with a particular focus on how they reason about whether the use of these technologies can be understood in terms of reading.

The study is part of the emerging research area Critical Studies of Reading and draws theoretical inspiration from Document Theory, New Literacy Studies and Critical Disability Studies. The article presents a discourse analysis of how 16 university students in Australia who are blind or vision impaired and use audio-based reading technologies describe this use in semi-structured interviews.

The participants relate to a division between ‘real' reading and reading by listening, where the latter is constructed as an exception and is connected to the subject position of being blind or vision impaired. However, resistance is also noticeable, where reading by listening is constructed as something that is normal, and as a right.

The article is a theoretical and empirical contribution to the ongoing discussion on the use of audio-based reading technologies. It presents perspectives from the users of these technologies and argues why a specific understanding of this use is important.

This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.

The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.

The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.

Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.

This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and stakeholders' practices to create a shared understanding of an organization’s risks to their mutual benefit. The meetings and online forum of a German public service media (PSM) organization were used as a case study.

The authors applied corpus-driven linguistic discourse analysis (topic modeling) to analyze citizens' (n = 2,452) forum posts (n = 14,744). Conversation analysis was used to examine video-recorded online meetings.

Organizers suspended actors' reciprocity in meetings. In the forums, topics emerged autonomously. Citizens' articulation of their identities was more diverse than the categories the organizer provided, and organizers did not respond to the autonomous emergence of contextualizations of citizens' perceptions of PSM performance in relation to their identities. The results suggest that risks arise from interactionally achieved occasions that prevent reasoned agreement and from actors' practices, which constituted autonomous discursive formations of topics and identities in the forums.

This study disentangles actors' practices, mutuality orientation and risk enactment during SD. It advances the methodological knowledge of strategic communication research on SD, utilizing social constructivist research methods to examine the contingencies of organization-stakeholder interaction in SD.

The purpose of this paper is to investigate inhabitants of Finland and their continuing efforts to narrate a national identity within the constraints imposed by discursive meanings of Finnish culture through the experience of sauna.

Data collection comprised semi-structured interviews with Finnish local residents and entrepreneurs; these were supplemented with secondary data including books, articles, advertisements and documents referencing sauna in the context of Finland.

The analysis and interpretation by the authors show that the symbolic resource of sauna constitutes the legitimation of Finnish nation branding discourses at three levels: regulative, normative and cultural-cognitive; we label these sauna governance, communal identity creation and mythmaking, respectively.

The research contribution reveals that nation branding discourses are also forms of legitimation work. Finnish nation branding discourses are interwoven with sauna as the symbolic resource of “Finnishness” and become conduits for the expression of discursive meanings. This demonstrates that institutional legitimacy is an intrinsic aspect of the ways place branding discourses can be used as a mode of governance (i.e. a policy instrument).

The purpose of this paper is to increase the knowledge of principals' professional development (PD) by focusing on the arrangements that shape a PD practice initiated to enhance principals' instructional leadership.

The paper draws on findings from a three-year PD initiative in a Swedish school district. The data consist of field notes and semi-structured interviews with principals and managers. Theoretically, the paper takes its starting point in the theory of practice architectures and the cultural-discursive, material-economic and social-political arrangements that shape practices.

Practices for principals' PD require a fine balance to prevent the perception of hierarchical control. Designated time, common artifacts and external expertise are arrangements of practice that enable principals' PD. High expectations and relations between principals and managers both enable and constrain principals' PD. As trustful relations are of particular importance, the implication for managers and others organizing for principals' PD is to make sure that collaborative work settings also become a natural way of working for principals. As building relations takes time, a longer time perspective is also recommended.

The findings have practical implications for educational leaders responsible for organizing PD practices for principals in any context.

This paper adopts a practice theory approach to its study of principals' PD and provide an elaborated illustration of arrangements that enable and constrain principals' PD in collegial settings.

The article contributes to affective ethnography focussing on the fluidity of organizational spacing. Through the concept of affective space, it highlights those elements that are ephemeral and elusive – like affect, aesthetics, atmosphere, intensity, moods – and proposes to explore affect as spatialized and space as affective.

Fluidity is proposed as a conceptual lens that sits at the conjunction of space and affect, highlighting both the movement in time and space, and the mutable relationships that the capacity of affecting and being affected weaves. It experiments with “writing differently” in affective ethnography, thus performing the space of representation of affective space.

The article enriches the alternative to a conceptualization of organizations as stable entities, considering organizing in its spatial fluidity and in being a fragmented, affective and dispersed phenomenon.

The article's writing is an example of intertextuality constructed through five praxiographic stories that illustrate the multiple fluidity of affective spacing in terms of temporal fluidity, fluidity of boundaries, of participation, of the object of practice, and atmospheric fluidity.

Fans have been characterized as specialized consumers who often express disagreements with the entertainment industry's decisions, especially when it comes to the original content of the works that serve as the basis for the development of media products, evidencing a kind of consumer resistance. Under a Foucauldian perspective aligned with the consumer culture theory (CCT), power relations are established in a dynamic of power exercise and resistance to power. Based on this, the authors pose the following research question: how do fans of media products resist the changes made by the entertainment industry in relation to their canons?

The authors adopted the Foucault's genealogy of power as a method, analyzing the comments posted on the Westeros.Org website, the main discussion forum of fans of A Song of Ice and Fire (ASoIaF) book series and Game of Thrones (GoT) TV series.

The findings reveal ways of resistance in relation to the adaptation of the media text permeated by an entertainment dispositif, which considers the adaptation legitimate, and a fannish dispositif, which criticizes the way this adaptation was made. However, their empirical categories reveal that they are forged not only from singularities but also from overlaps. The authors conclude, therefore, that this process occurs in an agonist way, in which conflicts are fought as a reciprocal incitement revealing a productive and ethical relationship.

The agonism shows how consumers can simultaneously be led to incorporate and resist to discourses and market practices. This demonstrates how resistance is not necessarily a force opposed to another, but a dynamic of reciprocal negotiation.

Through research on child sexual abuse (CSA) and adult survivors, knowledge is gained. This knowledge might support decisions – whether political, professional or otherwise – that affect the lives of children who are victims of CSA and adult survivors. Additionally, this knowledge influences what the public knows about CSA and adult survivors and as a consequence, how child victims of CSA and adult survivors are treated in everyday life. Given the huge impact research can have on survivors' lives, this chapter raises the question of what aspects of CSA and survivorship are relevant for survivors from survivors' perspective and whether these aspects can be addressed by Participatory Action Research (PAR) as a research paradigm. To identify relevant aspects, survivors' artwork is analysed because art is a way to contribute to public discourses with very little regulation. For analysis, the Sociology of Knowledge Approach to Discourse is used. In this chapter, we introduce basic theories of knowledge from a constructivist perspective in a short background section and explain the aim and method of analysis. Afterwards, we present some key aspects of survivors' art on CSA and survivorship: The invasiveness of CSA, speech, the symbolic violence behind physical abuse and issues of injustice and responsibility are discussed. Additionally, the discursive relation between artists and audience is of interest to finally answer whether – and, if so, why – PAR is an appropriate research paradigm to address these aspects.