Centers of data appropriation: evidence from a Nordic hotel chain

Dan-Richard Knudsen, Anatoli Bourmistrov and Katarina Kaarbøe

Accounting, Auditing & Accountability Journal, 2022, vol. 35, issue 9, 81-108

Abstract: Purpose - Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting. Design/methodology/approach - An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data. Findings - The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition. Originality/value - Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.

Keywords: Center of calculation; Center of data appropriation; Surveillance capitalism; Inscription; Digital platform; Case study (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-07-2020-4658

DOI: 10.1108/AAAJ-07-2020-4658

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