This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet ...Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and 2005, and analyses this in terms of the notion of “linked ecologies”. The paper queries the relationship between audit and neoliberal modes of governing. It argues that we should be careful not to see audit as an unproblematic expression of neoliberalism. Investigating the dynamics and conflicts accompanying attempts to establish auditing as a site for governmental reform, this paper examines the manifold ways in which the meaning of markets and the roles of auditing in them can be unsettled, reinvented and transformed. The paper analyses how auditing was made marketable, and investigates how projects of post-Soviet audit development came to be carried forward, shifted and changed through new “enterprising selves” and their newly founded audit and consulting firms. The paper concludes with a more general discussion of the implication of these findings for our understanding of the dynamics of professionalisation, and the changing of relations between politics and expertise.
Calculation and quantification have been critical features of modern societies, closely linked to science, markets, and administration. In the past thirty years, the pace, purpose, and scope of ...quantification have greatly expanded, and there has been a corresponding increase in scholarship on quantification. We offer an assessment of the widely dispersed literature on quantification across four domains where quantification and quantification scholarship have particularly flourished: administration, democratic rule, economics, and personal life. In doing so, we seek to stimulate more cross-disciplinary debate and exchange. We caution against unifying accounts of quantification and highlight the importance of tracking quantification across different sites in order to appreciate its essential ambiguity and conduct more systematic investigations of interactions between different quantification regimes.
This essay aims to introduce readers to the social studies of accounting, attending in particular to the roles and relevance of Foucault’s works for this field. We provide a brief overview of social ...studies of accounting, discuss recent developments in Foucault oriented accounting scholarship, and position the articles that appear in this special issue in the context of these developments. In the concluding section, we argue that accounting is an inherently territorializing activity. The calculative instruments of accountancy transform not only the possibilities for personhood, they also construct the physical and abstract calculable spaces that individuals inhabit. A focus on territorializing shifts attention to the links between calculating and governing.
This open access book offers unique insight into how and where ideas and instruments of quantification have been adopted, and how they have come to matter. Rather than asking what quantification is, ...New Politics of Numbers explores what quantification does, its manifold consequences in multiple domains. It scrutinizes the power of numbers in terms of the changing relations between numbers and democracy, the politics of evidence, and dreams and schemes of bettering society. The book engages Foucault inspired studies of quantification and the economics of convention in a critical dialogue. In so doing, it provides a rich account of the plurality of possible ways in which numbers have come to govern, highlighting not only their disciplinary effects, but also the collective mobilization capacities quantification can offer. This book will be invaluable reading for academics and graduate students in a wide variety of disciplines, as well as policymakers interested in the opportunities and pitfalls of governance by numbers.
This paper analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It ...describes this process as one of “connecting worlds” and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards.
Thinking Infrastructures Martin Kornberger, Geoffrey C. Bowker, Julia Elyachar, Andrea Mennicken, Peter Miller, Joanne Randa Nucho, Neil Pollock / Martin Kornberger, Geoffrey C. Bowker, Julia Elyachar, Andrea Mennicken, Peter Miller, Joanne Randa Nucho, Neil Pollock
Research in the sociology of organizations,
2019, 2019-08-08, Letnik:
62
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This volume introduces the notion of Thinking Infrastructures to explore a broad range of phenomena that structure attention, shape decision-making, and guide cognition: Thinking Infrastructures ...configure entities (via tracing, tagging), organise knowledge (via search engines), sort things out (via rankings and ratings), govern markets (via calculative practices, including algorithms), and configure preferences (via valuations such as recommender systems). Thus, Thinking Infrastructures, we collectively claim in this volume, inform and shape distributed and embodied cognition, including collective reasoning, structuring of attention and orchestration of decision- making.
Since the establishment of Organization Studies in 1980, Michel Foucault’s oeuvre has had a remarkable and continuing influence on its field. This article traces the different ways in which ...organizational scholars have engaged with Foucault’s writings over the past thirty years or so. We identify four overlapping waves of influence. Drawing on Foucault’s Discipline and Punish, the first wave focused on the impact of discipline, and techniques of surveillance and subjugation, on organizational practices and power relations. Part of a much wider ‘linguistic’ turn in the second half of the twentieth century, the second wave led to a focus on discourses as intermediaries that condition ways of viewing and acting. This wave drew mainly on Foucault’s early writings on language and discourse. The third wave was inspired by Foucault’s seminal lectures on governmentality towards the end of the 1970s. Here, an important body of international research investigating governmental technologies operating on subjects as free persons in sites such as education, accounting, medicine and psychiatry emerged. The fourth and last wave arose out of a critical engagement with earlier Foucauldian organizational scholarship and sought to develop a more positive conception of subjectivity. This wave draws in particular on Foucault’s work on asceticism and techniques of the self towards the end of his life. Drawing on Deleuze and Butler, the article conceives the Foucault effect in organization studies as an immanent cause and a performative effect. We argue for the need to move beyond the tired dichotomies between discipline and autonomy, compliance and resistance, power and freedom that, at least to some extent, still hamper organization studies. We seek to overcome such dichotomies by further pursuing newly emerging lines of Foucauldian research that investigate processes of organizing, calculating and economizing characterized by a differential structuring of freedom, performative and indirect agency.
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