Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

Accounting, Auditing & Accountability Journal, 2024, vol. 37, issue 9, 29-52

Abstract: Purpose - This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number. Design/methodology/approach - The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities. Findings - The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions. Originality/value - Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Keywords: Calculative practices; Institutional logics; Intentions; Governance; Norwegian fishing industry; Quantification (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-04-2022-5740

DOI: 10.1108/AAAJ-04-2022-5740

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