Accounting and the territorialization of markets: A field study of the Colorado cannabis market

Daniel E. Martinez, Dane Pflueger and Tommaso Palermo

Accounting, Organizations and Society, 2022, vol. 102, issue C

Abstract: This study examines the role of an inventory tracking and accounting system in the creation of a new market for legal cannabis in the US state of Colorado. Inspired by the empirical setting and the work of Deleuze and Guattari, we illuminate different processes associated with the management of flows (of people, aspirations, and things) into, out of, and within the market. Our findings contribute to our understanding of how accounting is implicated in the territorialization of new governable entities. We show how accounting, as a market device, is involved not only in performing economic and other theories, but in populating market spaces with certain elements and not others. Finally, we suggest that our analysis has policy and regulatory implications related to phenomena of contemporary interest such as traceability of global supply chains and the social and economic consequences of tracking and tracing systems.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:102:y:2022:i:c:s0361368222000186

DOI: 10.1016/j.aos.2022.101351

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