Atmosphere of measurement, consumable tools and the affective life of neoliberalism

Élodie Allain, Célia Lemaire () and Gulliver Lux
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Élodie Allain: HEC Montréal - HEC Montréal
Célia Lemaire: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, ULaval - Université Laval [Québec], IUF - Institut universitaire de France - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche
Gulliver Lux: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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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 tool; Collective affects; Atmosphere of measurement; Space; Hope; Réforme néolibérale; Outils comptables; Affects collectifs; Atmosphère de la mesure; Espace; Espoir (search for similar items in EconPapers)
Date: 2025-06
New Economics Papers: this item is included in nep-mac
Note: View the original document on HAL open archive server: https://hal.science/hal-04815570v1
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Published in Critical Perspectives On Accounting, 2025, 101, pp.102767. ⟨10.1016/j.cpa.2024.102767⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04815570

DOI: 10.1016/j.cpa.2024.102767

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