Author
Karlsson, T. S., Firtin, C. E., Bilbil, Ebru Tekin
Publication Date
2025-04-03
Publication Place
-
Taylor & Francis
Subject
Transactional governmentality, Negotiation, Inspections, Human made crises, Calculation methods, Black sea grain initiative, Accounting practices
Type
Periodical
Language
English
Digital
Yes
Manuscript
No
Library
Özyeğin University
Library Asset ID
0954-0962
Record ID
33863d63-943b-4624-8085-e75d2d48a156
Library Location
Hotel Management
Date
2025-04-03
Sample Text
This article explores the role of accounting in mitigating human-made crises. It demonstrates calculative practices subjected to measurement, monitoring, and control in a context where information is integrated into transnational initiatives and compromises. The authors focus on the accounting practices in forming and operating the Black Sea Grain Initiative. Their data was gathered from documents and analysed qualitatively. The authors argue that transactional governmentality is important in understanding how new practices and government procedures create spatio-hierarchical structures and innovative calculation methods to mediate the distant actors and sustain controllability. This article adds to the academic literature by introducing transactional governmentality and demonstrating how accounting is framed as a governmentality device within the transnational environment. Accounting is shown to facilitate negotiation and materialization of compromise and it can serve as a transformative element in crisis mitigation.
DOI
10.1080/09540962.2024.2389950
Cilt
45
