Inscriptions without boundaries: how action at a distance is enabled on social media
2021 (English)In: Accounting, Auditing and Accountability Journal, ISSN 0951-3574, Vol. 34, no 9, p. 57-79Article in journal (Refereed) Published
Abstract [en]
Purpose: The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.
Design/methodology/approach: We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.
Findings: We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.
Originality/value: Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.
Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2021. Vol. 34, no 9, p. 57-79
Keywords [en]
Action at a distance, Centre of calculation, Combinability, Facebook, Inscription, Mobility, Social media, Stability, Web 2.0
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-44478DOI: 10.1108/AAAJ-07-2020-4663ISI: 000620016900001Scopus ID: 2-s2.0-85100937892OAI: oai:DiVA.org:sh-44478DiVA, id: diva2:1534269
Part of project
Organizing for Auditing - an essential element in governance, Riksbankens Jubileumsfond
Funder
Riksbankens Jubileumsfond
Note
Funded by/Finansierat av Handelsbankens Forskningsstiftelser
2021-03-052021-03-052023-09-07Bibliographically approved