Accounting perspectives in the digital world: controlling online interaction

Pénélope van den Bussche
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Pénélope van den Bussche: 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: 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: Online accounting; Platforms; Expertise; Protocological control; Evaluation; Identity (search for similar items in EconPapers)
Date: 2024
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Published in Handbook of Accounting in Society, pp.265-278, 2024, ⟨10.4337/9781803922003⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04834459

DOI: 10.4337/9781803922003

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