This article shows that forms of analysis and calculation specific to finance are spreading,
and changing valuation processes in various social settings. This perspective is used to …

Purpose–The purpose of this paper is to introduce and illustrate the insights of the sociology
of worth as advanced by sociologist Luc Boltanski and his collaborator economist/statistician …

The history of capitalism cannot be separated from the history of its criticisms. Many social
innovations were initially conceived and tried out by reformers who were sometimes …

Approaching processes of capitalist market exchange from a cultural economic perspective,
we identify three strands of research that are all part of a widespread 'pragmatic turn'in the …

This paper investigates the rhetoric deployed by the International Integrated Reporting
Council (IIRC) to legitimise itself and Integrated Reporting () and establish its ideology. We …

The accounting literature has used agent-centered and structure-centered theories to
explain the design, operation and consequences of budgeting systems. These perspectives …

» Die drei Perioden der finanztechnischen Quantifizierung: ein konventionentheoretischer
Ansatz zur Analyse der finanztechnischen Metrologie «. This article presents a …

Our study casts doubt on whether the managerial literature on corporate social responsibility
is currently capable of developing a persuasive discourse to bring about change in …

No organization is immune from the influence of management tools. Such tools as norms,
indicators, ranking, evaluation grids and management control systems have moved outside …

Budgeting is used throughout all types of organizations and is a significant topic of
accounting research. In order to advance the discussion of the benefits and drawbacks of …