Cited by 507Accounting Theory and Financial ReportingAccounting and Organizational ManagementManagement and Organizational Studies

Genealogies of calculation

Miller, Peter, Napier, Christopher·1993·Accounting, Organizations and Society

Integrity signals

Registry

Crossref · 10.1016/0361-3682(93)90047-a

Cites

41 of 41 references verified0 citation errors · 0 not checkable

Statistics

Recomputing p-values needs the paper’s full text.

Claims the paper makes

We couldn’t retrieve this paper’s full text, so its claims and self-check weren’t run. The registry and citation checks still apply.

Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • 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.”

Cites

Flagged first, then by citations

4 of the 45 references couldn’t be matched to a known paper.

Cited by

Sorted by citations

Authors
Miller, P., & Napier, C.
Affiliations
London School of Economics and Political Science (GB)
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

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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