 Atmosphere of measurement, consumable tools and the affective life of neoliberalismÉlodie Allain, Célia Lemaire and Gulliver Lux CRITICAL PERSPECTIVES ON ACCOUNTING, 2025, vol. 101, issue C Abstract: This article examines the links between accounting tools, affects and neoliberalism. To explain how accounting tools participate in the affective life of neoliberalism, we conducted longitudinal qualitative research on the health and social care sector in Quebec and examined the links between accounting tools and affects in a context of a neoliberal reform. We use the concept of atmosphere − collective affects present in a given space − to address the collective and spatial dimensions of affects linked to accounting tools. Our study shows that the omnipresence of accounting tools in spaces nurtures the atmosphere of measurement presented here. In this atmosphere, tools are viewed as consumables that could be replaced by newer tools, whereas the idea of quantification, supported by feelings of hope, receives support and endures over time. Our paper calls for broader application of the concept of atmosphere to better understand the affective dimension of neoliberal society. Keywords: Neoliberal reform; Accounting tools; Collective affects; Atmosphere of measurement; Space, Hope (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000662 DOI: 10.1016/j.cpa.2024.102767 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
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