Martin Giraudeau

PERFORMATIVITY, ECONOMICS AND POLITICS

Presenting the theme of performativity in a journal named the Journal of Cultural Economy makes the role performativity plays in the economy a logical place to start and the debt to Michel Callon (1998) an obvious one to acknowledge. Callon’s idea was that ‘economics does not describe an existing external ‘‘economy’’, but brings that economy into being: economics performs the economy, creating the phenomena it describes’ (MacKenzie & Millo 2003, p. 108). This idea is now recognized by many authors as one of the major contributions to economic sociology (see, e.g., Barry & Slater 2002; Holm 2007; MacKenzie & Millo 2003; MacKenzie 2004, 2007) and has been accompanied by vivid debates across the social sciences about the actual influence of economics and economists over economic practices (e.g. Miller 2000; Callon 2005, 2007; Ferraro et al. 2005; Ghoshal 2005; MacKenzie et al. 2007 and more generally over society and political processes (see, e.g., Bazerman & Malhotra 2006; Fourcade 2001, 2006).

The farm as an accounting laboratory: an essay on the history of accounting and agriculture

The shop, the factory, the office: these appear, to the popular imaginary, as natural sites for accounting, and for accountants. They are the places where accounting is usually said to be invented and practised, the places where accounting sustains business. The shop stands for commerce, which reportedly saw the emergence of double-entry bookkeeping in the so-called ‘commercial revolution’ of the early-modern times. The factory stands out as the chief target of management accounting from the nineteenth century and its ‘industrial revolution’. The office is where accounting clerks work, but also itself an object of productive accountability in the ‘service economy’ of the twentieth century.