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This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

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 paper is to advance a critical realist perspective on performativity and use it to examine how novel conceptions of corporate social responsibility (CSR) have performative effects.

To illustrate how the authors’ critical realist understanding of performativity can play out, the authors offer a field study of an Australian packaging company and engage in retroductive and retrodictive theorising.

In contrast to most prior accounting research, the authors advance a structuralist understanding of performativity that pays more systematic attention to the causal relationships that underpin performative tendencies. The authors explain how such tendencies are conditioned by pre-existing, social structures, conceptualised in terms of multiple, intersecting norm circles. The authors illustrate their argument empirically by showing how specific conceptions of CSR, centred on the notion of “shared value”, were cemented by the interplay between the causal powers embedded in such norm circles and how this suppressed alternative conceptions of this phenomenon.

The findings draw attention to the structural boundary conditions under which particular conceptions of CSR can be expected to become performative. Greater attention to such boundary conditions, denoting the social structures that reinforce and counteract performative tendencies, is required to further cumulative, yet context-sensitive, theory development on this topic.

The paper is the first to adopt a critical realist perspective on performativity in the accounting literature. This perspective strikes a middle path between the highly constructivist ontology, adopted in most accounting research concerned with performativity and realist criticisms of this ontological position for de-emphasising the influence of pre-existing, objective realities on performativity.

The purpose of this paper is to explore a visual method, snaplog (snapshots and logbooks) from a performativity theory approach.

The paper uses empirical examples from a three‐year qualitative research project where snaplogs are used as an experimental method. The paper presents a reading of performativity theory and discusses the performativity of using visual methods in the research process.

The paper concludes that visual methods have a special ability to activate the field in a way that avoids preconceived ideas, and creates possibilities to observe the researched phenomenon and how it practices, resists and revoices the questions asked by the researchers.

The paper explores and discusses the authors’ experiences and reflections on the positioning and scope of using snaplogs as a visual method. It does not report a systematic evaluation of its implications.

Snaplogs offer the researcher the possibility to activate and cooperate with the researched phenomenon.

The potential value of the paper is that it offers inspiration to organization researchers looking for innovative/performative research methods.

Using a South African district of education as a case study, the purpose of this paper is to explore how high-stake assessments informed by marketisation and managerialism have been embedded in the South African education system.

This papers draws on data that were collected through a mixed method approach in the secondary schools of the uMgungundlovu District, which is in Kwazulu-Natal province (KZN) in the eastern part of South Africa. This paper emerged from multiple sources of data, that is, from documents, interviews, questionnaires, and observation as well as secondary sources.

The paper demonstrates how the pincer movement of markets and managerialism have used high-stake testing as a mechanism of performativity. It illustrates how test scores are published in newspapers to provide consumers with information that is needed for full participation in the marketised education system.

The insights from this paper have profound implications for school managers and policy makers. While high-stake tests are logically consistent and theoretically defensible, overdependence on them portends the replacement of traditional values of schools by the market value of the education.

The study contributes profound insights into how the high-stake testing serves the purpose of social control and subjugation mechanisms for students, schools, and teachers by the state and the invisible arm of the markets. The problem with the use of high-stakes testing as performativity mechanisms is not just that they hinders learning and teaching, but it changes the work of schools and teachers who are at the chalkface of education system.

The purpose of this paper is to investigate accountability for farm animal welfare (FAW) in food companies. FAW is an important social issue, yet it is difficult to define and measure, meaning that it is difficult for companies to demonstrate accountability. The authors investigate a proposed solution, the Business Benchmark on Farm Animal Welfare (BBFAW), and how it has disrupted the informal rules or culture of the market. The research questions centre on the process of response to BBFAW and the necessary characteristics for BBFAW to play a performative role in the market.

This paper employs an analysis of published BBFAW reports (2012–2017) and case study interviews in five BBFAW firms, in order to address the research questions.

The authors present evidence of a dynamic, repetitive process, starting with recognition of the importance of FAW and BBFAW, followed by internal discussions and the commitment of resources, and changes in communication to external stakeholders. Three necessary characteristics for performativity are proposed: common language, building networks and expanding markets.

This paper reflects a socially important issue that is under-represented in the accounting literature. The results provide an insight into the use of external accounts to drive collaboratively the social change agenda. The performativity process and identified characteristics contribute to expanding this literature in the accounting domain.

The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.

The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.

The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.

The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

The purpose of this paper is to introduce the concept of performative struggle through the use of an interpretative case story focussed on a strategic decision-making process concerning infrastructural development. Performativity is about “world-making” (Carter et al., 2010), based on the assumption that conceptual schemes are not only prescriptions of the world, for the practices flowing from these abstract ideas bring into being the world they are describing. The focus on agency and multiplicity in the academic debate on performativity in organizational settings are combined, resulting in the conceptualization of a multitude of performative agents struggling to make the world.

The methodological approach of this paper is based on an interpretative analysis of contrasting narratives that are told by political-executives in a strategic decision-making process. These narratives are based on in-depth interviews and participant observation. The interpretative case story, exhibiting the strategic decision-making practices of Aldermen, Delegates and Ministers – focusses on the moments of performative struggle based on strategic narrative practices.

The interpretative case story will exhibit the way in which a multiplicity of agents reflects on the performative dimension of the decision-making process, anticipates on its performative effects and attempts to manipulate the strategic vision that is actualized into reality. Moreover, the agents are not primarily concerned with the actualization of a specific infrastructural project; they are more concerned with the consequences of decision making for their more comprehensive strategic visions on reality.

The notion of performative struggle has not yet been explicitly studied by scholars focussing on performativity. However, the concept can be used as an appropriate lens for studying meaning making within ethnographic studies on organizational processes such as for instance culture change intervention and strategy formation. The concept of performative struggle is especially useful for understanding the political dimension of meaning making when studying an organizational life-world through the use of ethnographic research.

The originality of this paper lies in the innovative conceptualization of struggle between a multiplicity of reflexive agents in the debate on performative world-making. Moreover, the incorporation of the perspective of performative struggle within organizational ethnographic research is valuable for the development of organizational ethnographic methodology.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

The formation and spreading of market‐, management‐ and individual‐rights discourses into society, as well as the movement of consumerism, have paved the way for a transformation of the linguistic usage. The transformation suggests that the view of the care seeker has shifted from a waiting patient, via a consumer to a customer creating value. Another example of the process is that the former medical meeting between patient/doctor now is described as a service meeting. With this background, the purpose of this paper is to explore the transformation of linguistic usage and to analyse the performativity of the service management discourse in health care.

The concept of performativity (Butler) supported with discursive formation and subjectivization (Foucualt) is used as theoretical framework. The performativity of the discourse is understood as a vehicle within the discourse, which influences people on an ontological level that names and makes them active subjects in line with what the discourse is saying.

When the service management discourse travels into the world of health care, discursive tensions between medical‐, care‐ and management discourses follow. These become apparent in the distinction between the different discursive constructions of patient – related to passivity, and customer – related to the performative image of active participation in value creating health. Even if the customer in service management discourse is imagined as an agent for himself with power and individual responsibility it is doubtful if people view themselves as customers. The dialectics between the use of the customer concept in commercial service meetings and the patient – doctor meeting, which is illustrated, point to unexpressed and implicit presumptions of an ontological kind in the ways service management researchers describe service meetings. Recent health care research can be interpreted as if a majority of patients have a desire to be part of their value creating processes. Since the responsibilities and tasks of the professions in health care however are regulated by law and institutionalised, the process of delegating tasks to patients seems not to be a matter of course.

It seems to be problematic to replace the patient concept with the customer concept in general. This concept gives hardly much room for the vulnerability that characterises a sick person. A reasonable approach would of course be to use the customer concept in a nuanced way.

The paper demonstrates that the performativity of service management theories, through the use of discursive analysis, is valuable in order to understand shifts in linguistic usage.