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Open Access
Article
Publication date: 31 May 2019

Jonas Gerdin and Hans Englund

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and…

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Abstract

Purpose

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and rankings will be construed among important stakeholders.

Design/methodology/approach

A qualitative study of press releases, and interviews with department heads, is used as a basis for the analysis.

Findings

The empirically derived taxonomy of public responses to a state-initiated performance evaluation of educational programs shows that actors may mobilize an array of commensuration management tactics so as to maintain or improve one’s relative positional status. Such tactics may have at least three different foci, namely, on the comparison object (i.e. on the new grouping of actors), the comparison dimension (i.e. the standardized format for comparison) and the comparison rate (i.e. the rate received), respectively. The authors also find that not only are threats to positional status likely to spur commensuration management tactics, but also the opportunity to exploit a good rate.

Originality/value

The paper augments recent research that has problematized the so-called “reactive conformance thesis” by focusing on how evaluated organizations may directly try to influence external stakeholders through public responses. The study is also one of the first that analytically disentangles how they may skillfully exploit different forms of “plasticity” that are inherent in any type of commensuration.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 May 2023

Miguel Vega and Joao Vieira da Cunha

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that…

Abstract

Purpose

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that transforms multiple facets of health-care quality into a single performance index.

Design/methodology/approach

This study contributes to the sociology of quantification mobilising the concept of commensuration as a social process to reflect on contemporary changes in managing HA systems. Data are collected adopting a case study of a Spanish public hospital drawing on semi-structured interviews, observation and documentary review.

Findings

Findings emphasise a shift from standards’ compliance to a more comprehensive view encouraging continuous quality improvement. Accreditation acts as a tin opener to facilitate external inspection removing contextual differences amongst hospitals and reducing organisational practices into controllable objects. It also reveals underlying ethical concerns as the system was built as a care quality measure that promptly developed into an attainment goal.

Practical implications

The valuable role of HA to enhance quality standards and the limitations resulting from its commensuration practices will be of interest to policymakers, organisational managers and researchers.

Originality/value

Despite a growing emphasis on audit and valuation practices in health care, accounting studies examining the capacity of public hospitals to manage quality improvement are scarce. This study inspires further research on accreditation to overcome commensuration flaws regarding external transparency, evaluation ambiguity and extra incentives.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 3 July 2017

Emer Curtis, Anne M. Lillis and Breda Sweeney

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of…

Abstract

Purpose

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables.

Methodology/approach

We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines.

Findings

We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls).

Research implications

We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories.

Originality/value

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Keywords

Abstract

Details

The Politics and Ethics of the Just Price
Type: Book
ISBN: 978-1-78743-573-5

Article
Publication date: 5 June 2017

Juliane Jarke

The idea of “best practice” is very much built into information systems and the ways in which they organise and structure work. The purpose of this paper is to examine how “best…

Abstract

Purpose

The idea of “best practice” is very much built into information systems and the ways in which they organise and structure work. The purpose of this paper is to examine how “best practice” may be identified (produced) through a community-based evaluation process as opposed to traditional expert-based evaluation frameworks. The paper poses the following research questions: how does “best practice” (e)valuation in online communities differ depending on whether they are produced by community members or experts? And what role play these two practices of valuation for online community performance?

Design/methodology/approach

The paper is based on a three-year ethnographic study of a large-scale online community initiative run by the European Commission. Participant observation of online and offline activities (23 events) was complemented with 73 semi-structured interviews with 58 interviewees. The paper draws on Science and Technology Studies, and in particular actor-network theory.

Findings

Promoting the idea of “best practice” is not just an exercise about determining what “best” is but rather supposes that best is something that can travel across sites and be replicated. The paper argues that it is crucial to understand the work performed to coordinate multiple practices of producing “best practice” as apparatuses of valuation. Hence if practices are shared or circulate within an online community, this is possible because of material-discursive practices of dissociation and association, through agential cuts. These cuts demarcate what is important – and foregrounded – and what is backgrounded. In so doing new “practice objects” are produced.

Research limitations/implications

The research was conducted in the European public sector where participants are not associated through shared organisational membership (e.g. as employees of the same organisation). An environment for determining “best practice” that is limited to an organisation’s employees and more homogeneous may reveal further dynamics for “best practice” production.

Practical implications

This paper sheds light on why it is so difficult to reach commensuration in crowd-sourced environments.

Originality/value

The paper provides an analysis of how online community members collaborate in order to identify relevant and meaningful user-generated content. It argues that “best practice” is produced through a process of commensuration.

Details

Information Technology & People, vol. 30 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Book part
Publication date: 19 June 2019

Peter Luetchford

This paper documents the case of La Verde, a producer cooperative in Andalusia, Southern Spain, whose members grow and sell organic fruit and vegetables. Fieldwork data reveal a…

Abstract

This paper documents the case of La Verde, a producer cooperative in Andalusia, Southern Spain, whose members grow and sell organic fruit and vegetables. Fieldwork data reveal a range of assessments and practices with respect to just price. Historical experiences of working as day laborers, with little access to cash or other resources informs the members’ radical political views on money, prices, and markets. These ideas modulate exchanges at the local level, and in their political networks. However, working their own land and selling a prized product allows them to generate good market returns from private shopkeepers in cities. The paper proposes that for a price to be considered just, criteria for commensuration, or equivalence between a price and the perceived value of an object must adhere, but adjudications about this vary according to the relationship between exchangers. Rather than an objective just price, the paper considers assessments and judgments about the relation between prices and justice to be contextually defined, contested, and negotiated.

Details

The Politics and Ethics of the Just Price
Type: Book
ISBN: 978-1-78743-573-5

Keywords

Article
Publication date: 15 November 2022

Edward N. Gamble, Pablo Muñoz and Kenneth A. Fox

US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to…

Abstract

Purpose

US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to address these reporting and disclosure issues, for the purpose of sustainability and impact.

Design/methodology/approach

First, the authors ask and then answer: is it time to clean up US tax-exempt nonprofit reporting? Second, the authors develop a theoretical argument, based on commensuration of impact, for a specific tax-exempt integrated report (IR), to compare the value of tax-exempt nonprofits. Third, this study offers an example of this tax-exempt IR in practice.

Findings

First, this study evidences the need for a drastic shift in the expectations and reporting practices of US tax-exempt nonprofits. Second, this study offers an IR framework that responds to recent scholarly calls to address organizational accountability boundaries and impact assessment in the nonprofit sector. Third, this contributes to sustainability policy conversation by mapping out an approach that US tax-exempt nonprofits could deploy to speed up the implementation of sustainable solutions (Sustainable Development Goal [SDG] 17).

Practical implications

This study contributes to sustainability conversation by closing with a discussion of why policymakers, managers and scholars should continue to push for maximum impact from US tax-exempt nonprofits. If addressing the UN SDGs is a desired outcome, then there is an immediate need for change in the way US nonprofits report what they do. This study suggests that learning from the European Union reporting practices and regulations will facilitate a move toward improved reliability, comparability and impact from US nonprofits.

Social implications

The aim of this paper was to present a disclosure framework that provides reliable and comparable information of the value created by tax-exempt nonprofits. This principle-based framework is rooted in the IR literature and extends into the prosocial world of tax-exempt nonprofits, recognizing that is it goes farther than simply being a framework; it is a social process.

Originality/value

This paper responds to recent calls for more oversight and comparison disclosure mechanisms of US tax-exempt nonprofits, for the purpose of reducing social or environmental inequality. The framework makes an important contribution to the field of sustainability accounting, in that it promotes a principle-based approach for measuring and regulating tax-exempt nonprofits, in a way that motivates oversight and comparison of sustainability-related practices.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 16 August 2010

Erica Coslor

The “hostile worlds” view argues that money corrupts the meaning of art, but some suggest this is a dated concept in describing the art market. Instead of dismissing this view…

Abstract

The “hostile worlds” view argues that money corrupts the meaning of art, but some suggest this is a dated concept in describing the art market. Instead of dismissing this view, this chapter argues that we need a typology of beliefs about art, money, and commensuration; what could be understood as a pluralist understanding. Based on ethnographic research on the high-end contemporary art market in New York and London, I find that collectors, investors, and art world experts often have different views about the relationship between art and money. This recognition is significant because art is a symbolic good with assigned, rather than intrinsic value, meaning that the value of art can be damaged for people holding hostile worlds views when the mechanisms that maintain the appropriate balance between art and money break down or are disregarded. In this sense, hostile worlds views create a performativity effect.

Details

Economic Action in Theory and Practice: Anthropological Investigations
Type: Book
ISBN: 978-0-85724-118-4

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