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Social investments: Time, space and translation points
University of Borås, Faculty of Textiles, Engineering and Business.
2017 (English)Conference paper, Oral presentation with published abstract (Refereed)
Sustainable development
The content falls within the scope of Sustainable Development
Abstract [en]

The overarching research question here is to answer how accounting acts as a performative force. The more specific aim of the study is to investigate how a social problem is turned into an investment. We do this by analyzing the case of social investments (SI) in a public sector context. We add to the existing literature by showing how different accounting practices helped create a new time and space order for social work. This is in line with Powers (2015) theorizing about “the beginning of accounting”. What we add is the observation of what we label translation points allowing parallel problems/solution schemes, which in turn makes it possible to enroll and distance different actor groups. The translation points indicate both likeness (it is quite similar) and disruptions (it is not fully similar) and rest on acts of tying together and disentangling. The empirical study is longitudinal and the paper is based on 39 interviews and 15 observations.

Place, publisher, year, edition, pages
2017.
National Category
Economics and Business
Research subject
Business and IT
Identifiers
URN: urn:nbn:se:hb:diva-13524OAI: oai:DiVA.org:hb-13524DiVA: diva2:1174688
Conference
40th EAA European Accounting Association Congress, Valencia Italy, May 10-12, 2017
Available from: 2018-01-16 Created: 2018-01-16 Last updated: 2018-01-16Bibliographically approved

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Other links

http://eaa2017.eaacongress.org/r/abstracts

Authority records BETA

Kastberg, Gustaf

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  • Other locale
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Output format
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