Accounting and Accountability for Value and Worth

Éditeurs invités

• Amalie Ringgaard, University College Cork
• Maude Plante, Université Laval
• Michelle Carr, University College Cork
• Per Nikolaj Bukh, Aalborg University Business School

Synthèse

Valuations permeate nearly every facet of contemporary organisational and societal life. Whether explicitly or implicitly, actors across domains are constantly engaged in determining what is valuable, which values matter and how value is represented, produced and distributed. In this context, valuations refer to the situated and socially constructed processes through which entities, performances, people and practices are evaluated, ranked, compared and legitimised. Therefore, valuations influence not only decision-making and governance but also fundamental perceptions of what is worth preserving, changing or investing in.

Extrait. Lire l'appel complet sur le site de l'éditeur.

Thèmes proposés

• The mobilisation of accounting valuation techniques (e.g., calculation, quantification, classification, ranking)
• Accounting's interaction with processes of commensuration, financialisation, capitalisation, assetisation or monetisation
• Accounting as a moral and performative instrument in the construction of (accountability for) value or worth
• Valuations undertaken by accounting and auditing professionals, and how these intersect with their roles and identities
• Tracking how valuation practices 'travel', cross-boundaries, along with their epistemic and ontological translations
• Accounting's role in shaping and contesting valuations in relation to socio-political objectives (e.g., ESG, diversity, well-being or care)
• Studies on valuation grammars, including reflections on the boundaries between accounting, valuation studies and economic sociology