Bookkeeping, accounting, calculative practice: the sociological suspense of calculation
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Claims the paper makes
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Each is checked against this paper’s own text: does it say what the citing paper says it does?
Detachment in early medieval China was accomplished through religious institutionalization rather than through technical inscriptions alone.
“Consistent with Vollmer's (2003) argument that calculation is a socio-technical practice distributed across heterogeneous arrangements rather than reducible to numerical techniques, this study shows that detachment in early medieval China was accomplished through religious institutionalization rather than through technical inscriptions alone.”
From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as Vollmer's (2003)
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References 196 · Cited by 125
- Authors
- Vollmer, H.
- Affiliations
- Bielefeld University (DE)
- Corresponding author
- Vollmer, Hendrik
- ORCID
- Vollmer, Hendrik
- Venue
- Critical Perspectives on Accounting
- Publisher
- Elsevier BV
- Published
- 2003-04
- Volume
- 14
- Issue
- 3
- Pages
- 353-381
- ISSN
- 1045-2354 (ISSN-L)
- OpenAlex
- W2010622099
- Cited by
- 125
- References
- 196
- Citations by year
- 2026: 2 · 2025: 7 · 2024: 3 · 2023: 6 · 2022: 4 · 2021: 7 · 2020: 11 · 2019: 6 · 2018: 9 · 2017: 5 · 2016: 7 · 2015: 10 · 2014: 2 · 2013: 5 · 2012: 7
- FWCI
- 13.55
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Critical Perspectives on Accounting (publishedVersion)
- PUB – Publications at Bielefeld University (Bielefeld University) (submittedVersion)
- Publikationen an der Universität Bielefeld (Universität Bielefeld) (submittedVersion)
- Warwick Research Archive Portal (University of Warwick) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
- Keywords
- sociology of accounting, calculative practices, bookkeeping, history of accounting, Michel Foucault, economic governance, social order, hyperreality
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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