Henk, Oliver; Bourmistrov, Anatoli; Argento, Daniela - In: Accounting, Auditing & Accountability Journal 37 (2024) 9, pp. 29-52
calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for … system’s intentions. Originality/value Integrating the literature on calculative practices with an institutional logics …