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Hervé Corvellec.

Hervé Corvellec

Professor

Hervé Corvellec.

Acting on distances: A topology of accounting inscriptions

Författare

  • Hervé Corvellec
  • Richard Ek
  • Zapata Patrik
  • Maria José Zapata Campos

Summary, in English

Following on the reiterated claim that accounting inscriptions make action at a distance possible, we draw on post-mathematical topology to explain that this distance work is dependent on inscriptions acting on distances. By adopting a relational understanding of space, we show that accounting inscriptions by themselves create the distances across which they operate. Our case study uses pay-as-you-throw solid waste-collection invoices in a new waste-collection program aimed at increasing the sustainability of waste management. By displaying weight and cost side by side, these invoices conduct topological operations that dissolve, create, and redefine the distance between people and their waste, between the economy and the environment, and between the city and its residents. The ability of these operations to mobilize a sense of environmental responsibility, enroll residents in the city's plans for sustainability, and translate political ambitions into individual behavior demonstrates that the performativity of accounting inscriptions resides in the efficacy of their distance work.

Avdelning/ar

  • Institutionen för tjänstevetenskap

Publiceringsår

2018-06-12

Språk

Engelska

Sidor

56-65

Publikation/Tidskrift/Serie

Accounting, Organizations and Society

Volym

67

Issue

June

Dokumenttyp

Artikel i tidskrift

Förlag

Elsevier

Ämne

  • Business Administration

Nyckelord

  • Inscription
  • Topology
  • Environmental governance
  • Invoice
  • Waste
  • Pay-As-You-Throw

Aktiv

Published

Projekt

  • From waste management to waste prevention. Closing implementation gaps through sustainable action nets

ISBN/ISSN/Övrigt

  • ISSN: 0361-3682