Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
1873 results
✕ Clear filters
The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602–1623
Hardening soft accounting information: Games for planning organizational change
The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies
The changing relationship between audit firm size and going concern reporting
Comparing self-regulation and statutory regulation: Evidence from the accounting profession
The social constitution of regulation: The endogenization of insider trading laws
Commensuration and styles of reasoning: Venice, cost–benefit, and the defence of place
This paper discusses some preconditions for “making things the same” by means of quantification and economic calculation. It examines a controversial cost–benefit analysis, conducted as part of the environmental appraisal of a large public sector project in Italy: the long-debated scheme for flood protection in Venice. By tracing the different “styles of calculation” that characterised the economic and environmental appraisal of the project, the paper analyses the inter-relationship between economic representations of the urban and natural environment, its political symbolism, and various attempts to intervene upon it. It follows how the objectivity of numbers is debated, stabilised or disrupted, as differing appeals to realism and accuracy are advanced in the context of different modes of intervention and practical aims. The paper shows that the “commensuration” and “standardisation” that numbers can bring about rest on how the object of calculation as well as, crucially, its subject are represented and conceived.