Impact of Calculative Practices on Innovation

Oleh Pasko

Oblik i finansi, 2017, issue 4, 66-74

Abstract: Accounting is communication that leads people to perform actions and from there to the construction of ways of behaving or being. However, the impact of accounting on social and economic relations is studied quite narrowly in domestic science. The purpose of the article is to disclose the impact of calculative practices on innovation activity and innovation by analyzing and systematizing the work of foreign researchers. The all known for today ways of the influence of calculative practices on innovations were systematized. It was proved that the calculative practices (elements of management accounting) influences on innovations, as a rule, on the margins of accounting. It was determined that the calculative practices is the tool for accumulating knowledge necessary for innovation, due to the dynamic nature of the organizational routine, and as the result of drift. Drift is the unpredictability, inability of agents to control all elements of the organizational structure to achieve their goals. Attention is focused on the fact that the trajectory of innovation is often associated with the knowledge, understanding and traces that the calculating practice gives. These traces often develop as the result of a chain of previous drifts. It was revealed that the impact of calculative practices on the process of innovation is enhanced by its performative aspect.

Keywords: calculative practices; management accounting; innovation; organizational routines; drift; absorptive capacity; performativity; margins of accounting (search for similar items in EconPapers)
Date: 2017
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