Purpose The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited to...

This paper contributes to our understanding of relations between control and innovation by adding a process perspective where innovation and the use of management controls co-develop. As innovation grows, it has to pass various trials each of which links the innovation to obstacles which are...

This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (Mackenzie, 2006) for innovation. This is an attempt at exploring the role of accounting...

Purpose: Most carbon accounting consists of valuing what has not happened; such absent entities and their materialisation through simulated calculations can enact political participation, however. By using Marres’s (2012) notion of an “experimental site of material politics”, this paper...

Research on megaprojects points out the crucial role of politics in managing major infrastructure projects. Politics is often here presented as misrepresentation by the project maker who manipulates everyone else. This is where power is concentrated in the hands of the few. However, this...