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Accounting for GDP: A study of epistemic strategies when calculating the quarterly economy
Örebro University, Örebro University School of Business.ORCID iD: 0000-0002-6404-2790
2024 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 112, article id 101522Article in journal (Refereed) Published
Abstract [en]

Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.

Place, publisher, year, edition, pages
Elsevier, 2024. Vol. 112, article id 101522
Keywords [en]
national accounting, quarterly GDP, epistemic strategies
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-108876DOI: 10.1016/j.aos.2023.101522ISI: 001221304600001Scopus ID: 2-s2.0-85173233172OAI: oai:DiVA.org:oru-108876DiVA, id: diva2:1803965
Available from: 2023-10-11 Created: 2023-10-11 Last updated: 2024-05-24Bibliographically approved

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Du Rietz, Sabina

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  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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  • asciidoc
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