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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).

This research attempts to make sense of the experiences of two academic women who become mothers.

This paper is an autoethnography. Applying the autoethnographic method allows us to discuss cultural phenomena through personal reflections and experiences. Our autoethnographic reflections illustrate our struggles and attempts of resistance within discursive spaces where motherhood and our identity as academics intersect.

Our personal experiences combined with theoretical elaborations illuminate how the role of the mother continues to be dominated by such gendered discursive practices that conflict with the work role. Once women become mothers, they are othered through societal and organizational practices because they constitute a visible deviation from the masculine norm in the organizational setting, academia included.

This paper explores how contemporary motherhood discourse(s)within academia and the wider society present competing truth claims, embedded in neoliberal and postfeminist cultural sensibility. Our autoethnographic reflections show our struggles and attempts of resistance within such discursive spaces.