نویسنده
Karlsson, T. S., Firtin, C. E., Bilbil, Ebru Tekin
تاریخ انتشار
2025-04-03
محل انتشار
-
Taylor & Francis
موضوع
Transactional governmentality, Negotiation, Inspections, Human made crises, Calculation methods, Black sea grain initiative, Accounting practices
نوع
دوره ای
زبان
انگلیسی
دیجیتال
بله
نسخه خطی
خیر
کتابخانه
دانشگاه اوزیغین
شناسه دارایی کتابخانه
0954-0962
شماره ثبت
33863d63-943b-4624-8085-e75d2d48a156
محل کتابخانه
Hotel Management
تاریخ
2025-04-03
متن نمونه
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
