On impossibility to act at a distance. accounting quantification and territorialization in French Guiana penal colonies (1852-1867)

Antoine Fabre and Pierre Labardin
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Antoine Fabre: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Pierre Labardin: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The aim of this paper is to pursue the work of Asdal (2011), focusing on limitations of accounting to act at a distance. Drawing on insights offered by notions of accounting inscription and territorialization, we identify such factors that inhibit the efficiency of action at a distance exploring daily quantification practices in organizations. Drawing on the introduction of accounting in French Guiana penal colonies in midnineteenth century, we highlight series of choices and effects faced by actors in charge of accounting. We point out combinations of such effects and choices that lead to emergence of inefficiency factors of action at a distance. Recording procedures may entrench preexisting practices that they are supposed to prevent. Monetary valuation and data aggregation processes, isolating quantified objects from larger causal relationships, may generate unexpected effects than those planned initially.

Keywords: Action at a distance; Territorialization; Quantification practices; Accounting history; Nineteenth century (search for similar items in EconPapers)
Date: 2018
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Published in Interdisciplinary Perspectives on Accounting Conference, 2018, Edimbourg, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04079927

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