Article | Valuation Studies | Valuation and Calculation at the Margins

Valuation and Calculation at the Margins
Andrea Mennicken: Department of Accounting, London School of Economics and Political Science, UK Ebba Sjögren: Department of Accounting, Stockholm School of Economics, Sweden
Read article:
Full article (pdf)
Not Available.
Not available
No. of pages:
Publication type:
Editorial note

Volume 3, Issue: 1, Article 1, 2015

Andrea Mennicken, Ebba Sjögren
Valuation and Calculation at the Margins:

Bay, Charlotta. 2011. “Framing Financial Responsibility: An Analysis of the Limitations of Accounting.” Critical Perspectives on Accounting 22(6): 593–607. DOI: 10.1016/

Berthoin Antal, Ariane, Michael Hutter, and David Stark, eds. 2015. Moments of Valuation: Exploring Sites of Dissonance. Oxford: Oxford University Press. DOI: 10.1093/acprof:oso/9780198702504.001.0001

Burchell, Stuart, Colin Clubb, and Anthony G. Hopwood. 1985. “Accounting in its Social Context: Towards a History of Value Added in the United Kingdom.” Accounting, Organizations and Society 10(4): 381–413. DOI: 10.1016/0361-3682(85)90002-9

Callon, Michel, and John Law. 2005. “On Qualculation, Agency, and Otherness.” Environment and Planning D: Society and Space 23(5): 717–733. DOI: 10.1068/d343t

Carruthers, Bruce G., and Jeong-Chul Kim. 2011. “The Sociology of Finance.” Annual Review of Sociology 37: 239–259. DOI: 10.1146/annurev-soc-081309-150129

Cefai, Danile, Martin Endress, Stefan Nicolae, and Bénédicte Zimmermann. 2015. “Introduction: Special issue on Sociology of Valuation and Evaluation.” Human Sciences 38(1): 1–12. DOI: 10.1007/s10746-015-9344-6

Doganova, Liliana. 2013. “Transfer and Exploration: Two Models of Science-Industry Intermediation.” Science and Public Policy 40(4): 442–452. DOI: 10.1093/scipol/sct033

Dussauge, Isabelle, Claes-Fredrik Helgesson, and Francis Lee, eds. 2015. Value Practices in the Life Sciences and Medicine. Oxford: Oxford University Press. DOI: 10.1093/acprof:oso/9780199689583.001.0001

Espeland, Wendy N. 1998. The Struggle for Water: Politics, Rationality, and Identity in the American Southwest. Chicago, IL: Chicago University Press.

Ezzamel, Mahmoud, Hugh Willmott, and Frank Worthington. 2008. “Manufacturing Shareholder Value: The Role of Accounting in Organizational Transformation.” Accounting, Organizations and Society 33(2–3): 107–140. DOI: 10.1016/j.aos.2007.03.001

Fourcade, Marion. 2011. “Cents and Sensibility: Economic Valuation and the Nature of Nature’.” American Journal of Sociology 116(6): 1721–1777. DOI: 10.1086/659640

Giraudeau, Martin. 2012. “Imagining (the Future) Business: How to Make Firms with Plans?” In Imagining Business. Performance Imagery in Business and Beyond, edited by Francois-Régi Puyou, Paolo Quattrone, Chris McLean, and Nigel Thrift, pp. 213–229. London: Routledge.

Goffman, Erving. 1969. Where the Action Is: Three Essays. London: Allen Lane.

Guénin-Paracini, Henri, Bertrand Malsch, and Anne Marché Paillé. 2014. “Fear and Risk in the Audit Process.” Accounting, Organizations and Society 39(4): 264–288. DOI: 10.1016/j.aos.2014.02.001

Hacking, Ian. 1992. “The Self-Vindication of the Laboratory Sciences.” In Science as Practice and Culture, edited by Andrew Pickering, pp. 29–64. Chicago, IL: University of Chicago Press.

Hopwood, Anthony G. 1976. Accounting and Human Behavior. Upper Saddle River, NJ: Prentice Hall.

Hopwood, Anthony G. 1980. “The Organizational and Behavioural Aspects of Budgeting and Control.” In Topics in Management Accounting, edited by John Arnold, Bryan Carsberg, and Robert Scapens, pp. 221–240. Oxford: Philip Ailen.

Hopwood, Anthony G., and Peter Miller, eds. 1994. Accounting as Social and Institutional Practice. Cambridge: Cambridge University Press.

Kornberger, Martin, Lise Justesen, Anders Koed Madsen, and Jan Mouritsen, eds. 2015. Making Things Valuable. Oxford: Oxford University Press.

Mennicken, Andrea, Peter Miller, and Rita Samiolo. 2008. “Accounting for Economic Sociology.” Economic Sociology: The European Electronic Newsletter 10(1): 3–7.

Mennicken, Andrea, and Michael Power. 2015. “Accounting and the Plasticity of Valuation.” In Moments of Valuation: Exploring Sites of Dissonance, edited by Ariane Berthoin Antal, Michael Hutter, and David Stark, pp. 208–228. Oxford: Oxford University Press.

Miller, Peter. 1998. “The Margins of Accounting.” European Accounting Review 7(4): 605–621. DOI: 10.1080/096381898336213

Miller, Peter, and Michael Power. 2013. “Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory.” Academy of Management Annals 7(1): 557–605. DOI: 10.1080/19416520.2013.783668

Mouritsen, Jan, Allan Hansen, and Carsten Ø Hansen. 2009. “Short and Long Translations: Management Accounting Calculations and Innovation Management.” Accounting, Organizations and Society 34(6): 738–754. DOI: 10.1016/j.aos.2009.01.006

Muniesa, Fabian, and Dominique Linhardt. 2011. “Trials of Explicitness in the Implementation of Public Management Reform.” Critical Perspectives on Accounting 22(6): 550–566. DOI: 10.1016/

Power, Michael, ed. 1994. Accounting and Science: Natural Inquiry and Commercial Reason. Cambridge: Cambridge University Press.

Puyou, Francois-Régi, Paolo Quattrone, Chris McLean, and Nigel Thrift (eds.) 2012. Imagining Organizations: Performative Imagery in Business and Beyond. London: Routledge.

Quattrone, Paolo. 2004. “Accounting for God: Accounting and Accountability Practices in the Society of Jesus (Italy, XVI–XVII centuries).” Accounting, Organizations and Society 29(7): 647–683. DOI: 10.1016/j.aos.2004.03.001

Quattrone, Paolo, and Trevor Hopper. 2005. “A ‘Time–Space Odyssey’: Management Control Systems in Two Multinational Organisations.” Accounting, Organizations and Society 30 (7/8): 735–764. DOI: 10.1016/j.aos.2003.10.006

Robson, Keith. 1992. “Accounting Numbers as Inscription: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17(7): 685–708. DOI: 10.1016/0361-3682(92)90019-O

Samiolo, Rita. 2012. “Commensuration and Styles of Reasoning: Venice, Cost-Benefit and the Defense of Place.” Accounting, Organizations and Society 37(6): 382–402. DOI: 10.1016/j.aos.2012.04.001

Stark, David. 2009. The Sense of Dissonance: Accounts of Worth in Economic Life. Princeton, NJ: Princeton University Press.

Vatin, François. 2013. “Valuation as Evaluating and Valorizing.” Valuation Studies 1(1): 31–50. DOI: 10.3384/vs.2001-5992.131131

Vollmer, Hendrik, Andrea Mennicken, and Alex Preda. 2009. “Tracking the Numbers: Across Accounting and Finance, Organizations and Markets.” Accounting, Organizations and Society 34(5): 619–637. DOI: 10.1016/j.aos.2008.06.007

Volume 3, Issue: 1, Article 1, 2015

Andrea Mennicken, Ebba Sjögren
Valuation and Calculation at the Margins:
Note: the following are taken directly from CrossRef
  • Ekaterina Svetlova (2016). Value without valuation? An example of the cocos market. Critical Perspectives on Accounting, : . DOI: 10.1016/
  • Julian Jürgenmeye & Karoline Krenn (2016). Classification Situations : A New Field of Research for Valuation Studies?. Valuation Studies, 4(2): 177. DOI: 10.3384/VS.2001-5992.1642177
  • Export in BibTex, RIS or text