Accounting perspectives in the digital world: controlling online interaction

Penelope Van den Bussche

Chapter 19 in Handbook of Accounting in Society, 2024, pp 265-278 from Edward Elgar Publishing

Abstract: This chapter investigates the perspectives for accounting research raised by the digital world. Especially, I propose to question the role of accounting techniques in organizing online interaction. First, this chapter examines how online accounting techniques challenge representations of expertise as well as accountability relationships between experts and lay people. A second section explores how accounting mechanisms mediate interactions between users and platforms. From tight controls to vague metrics, how users interact with online accounting can vary but online control practices typically reproduce platforms’ interests onto user practices. Finally, the intersection of accounting practices and self-representations online creates renewed interactions with oneself that channel identity formation according to platforms’ interests. Overall, this chapter analyses underlying accounting mechanisms of online platforms to unpack the corresponding power relations between platforms and their users.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781803922003.00033 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:21501_19

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().