Accounting for digital promises: restoring and transforming promissory narratives

Martin Carlsson-Wall, Christofer Laurell, Oliver Lindqvist Parbratt and Mart Ots

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 3, 797-823

Abstract: Purpose - The paper investigates the relationship between accounting and promises in the context of digital change. Design/methodology/approach - Relying on emergent literature on accounting and promises, a qualitative field study has been conducted covering 57 interviews with municipal directors, digitalization strategists, administration managers and CFOs in a Swedish region consisting of 13 municipalities. Findings - The paper provides insights into how municipalities draw on accounting in attempts to reconstruct promissory narratives of the digital. By highlighting two contrasting cases, we show how this can involve practices of either restoration or transformation. Likewise, we find that attempts to restore promises can sometimes have unanticipated effects, in our case a transformation of the promise instead. Originality/value - We introduce a “promise” lens to the literature on accounting and digital change and empirically describe how accounting is implicated in shaping promises in the context of public sector digital change.

Keywords: Accounting; Digitalization; Digital change; Promises; Promissory narratives (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2022-6232

DOI: 10.1108/AAAJ-12-2022-6232

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