Henk, Oliver; Bourmistrov, Anatoli; Argento, Daniela - In: Accounting, Auditing & Accountability Journal 37 (2024) 9, pp. 29-52
Purpose This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number....
