 Accounting and the territorialization of markets: a field study of the Colorado cannabis marketDaniel E. Martinez, Dane Pflueger and Tommaso Palermo LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library 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. Keywords: territorialization; assemblage; intensity; flow; cannabis; market devices (search for similar items in EconPapers) Published in Accounting, Organizations and Society, 26, February, 2022, 102. ISSN: 0361-3682 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ehl:lserod:113756 Access Statistics for this paper More papers in LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library LSE Library Portugal Street London, WC2A 2HD, U.K.. Contact information at EDIRC. |
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