Genealogies of calculation
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Calculative spaces need not be limited to formal accounting tools, documents, or devices.
“Building on Miller and Napier's (1993) genealogical approach, which emphasizes that calculation is historically contingent and embedded in broader institutional configurations, this study demonstrates that calculative spaces need not be limited to formal accounting tools, documents, or devices.”
From State, great families, and Buddhism: monasticism as calculation in the fiscal governance of early medieval China (2026) · cites this paper as Miller and Napier's (1993)
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Investment decisions, net present value and bounded rationality
Magni, C. A. (2009) · Quantitative Finance · doi:10.1080/14697680902849338 · Cited by 50 · see citing works
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Self-citationAccounting and the emergence of “economic man”
Bhimani, A. (1994) · Accounting Organizations and Society · doi:10.1016/0361-3682(94)90028-0 · Cited by 51 · see citing works
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Toward a normative model of rational argumentation for critical accounting discussions
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Sargiacomo, M., Servalli, S., & Carnegie, G. D. (2012) · Accounting History · doi:10.1177/1032373212443536 · Cited by 50 · see citing works
- Authors
- Miller, P., & Napier, C.
- Affiliations
- London School of Economics and Political Science (GB)
- ORCID
- Napier, Christopher
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1993-10
- Volume
- 18
- Issue
- 7-8
- Pages
- 631-647
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2028247743
- Cited by
- 506
- References
- 45
- Citations by year
- 2026: 11 · 2025: 12 · 2024: 18 · 2023: 12 · 2022: 13 · 2021: 21 · 2020: 26 · 2019: 19 · 2018: 28 · 2017: 27 · 2016: 25 · 2015: 26 · 2014: 16 · 2013: 17 · 2012: 21
- FWCI
- 39.54
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- London School of Economics and Political Science Research Online (London School of Economics and Political Science) (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
- history of accounting, economic calculation, double-entry bookkeeping, Weber, Sombart, management accounting, discounted cash flow, investment decision-making, value added accounting, standard costing
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