Evaluative infrastructures: Accounting for platform organization
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Claims the paper makes
5 of 109 cited sources checked · 1 supported · 0 flagged · accuracy not yet measured
- Premisecitation
The infrastructure of matching on eHarmony might provide only an illusion of choice.
“Firstly, as Roscoe and Chillas (2014) show in their analysis of the online dating platform eHarmony, the infrastructure of matching might provide only an illusion of choice.”
Quote in the paperSubstantial claim1 of 1 sources checked- cites Roscoe and Chillas, 2014 source
- Findingnone given
eBay's evaluative infrastructure originally consisted simply of a public discussion board called the 'Feedback Forum' and unique user names assigned to each registered email address.
“Ebay's evaluative infrastructure originally consisted simply of a public discussion board called the “Feedback Forum” and unique user names assigned to each registered email address.”
Quote in the paperNot a substantial claim - Findingreasoning
The details in eBay profiles do not add up to one stable object as a singular rating or ranking would do.
“All of these details can be found but they do not add up in to one stable object as a singular rating or ranking would do.”
Quote in the paperSubstantial claim - Findingreasoning
The Feedback Forum features were created initially to ease the problem of directly intervening in and adjudicating disputes between an ever-growing set of users.
“These were features created initially as a means of easing the problem of directly intervening in and adjudicating disputes between an ever-growing set of users.”
Quote in the paperNot a substantial claim - Findingreasoning
On platforms like eBay, Uber, and Airbnb, users evaluate each transaction, so control is de facto outsourced and decentralized.
“on eBay, Uber and Airbnb, for instance, users evaluate each transaction and thus control is de-facto outsourced and decentralized.”
Quote in the paperSubstantial claim
- Findingcitation
The evaluative infrastructure created to solve this problem provided a means of distributing the task of management that had originally been undertaken in-house.
“The evaluative infrastructure created to solve this problem provided a means of distributing the task of management that had originally and painstakingly been undertaken in-house.”
Quote in the paperSubstantial claim - Findingcitation
eBay's evaluative infrastructures provided anonymous and remote individuals with the trust to transact, without eBay being able to directly control or assure quality, safety, or legality.
“Providing knowledge about people that would otherwise be private such as their reputation, history, and status (Wolf & Mahunna, 2005), and establishing the properties of products as the foundation of enforceable contract (Lewis 2011), the evaluative infrastructures provided anonymous and remote individuals who were unlikely to have repeat interactions and were selling items that cannot be touched,”
Quote in the paperSubstantial claim0 of 3 sources checked- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Cabral & Hortaçsu, 2004 source
- cites Resnick & Zeckhauser, 2002
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Findingnone given
Users have different preferences (e.g., for communication over dispatch time, or recent over historical transactions).
“This also happens because users have different preferences, for instance, for communication over dispatch time, or for recent transactions rather than historical ones.”
Quote in the paperSubstantial claim - Findingreasoning
Sellers engage in a complex set of activities to engineer a match.
“Sellers too engage in a complex set of activities to engineer a match.”
Quote in the paperSubstantial claim - Findingreasoning
The addition of quantitative feedback ratings built upon and enhanced this private ordering.
“The addition of quantitative feedback ratings built upon and provided the conditions to enhance this private ordering.”
Quote in the paperSubstantial claim - Findingreasoning
Ratings, which users could initially leave even without a transaction, largely reflected the ordering of the discussion boards.
“Ratings, which users could initially leave for each other even when they had not engaged in a transaction, largely reflected the ordering of the discussion boards.”
Quote in the paperSubstantial claim - Findingreasoning
Accounting was not a matter of imposing a pre-determined definition of 'reputation' onto platform users.
“Indicatively accounting was not a matter of imposing a pre-determined definition of “reputation” onto the platform users.”
Quote in the paperSubstantial claim - Findingcitation
In response to high-profile accounts of fraud, gaming and feedback bombing, eBay was forced to extend its knowledge beyond its referential system through the addition of formal rules, an insurance system, a third-party payment system, verified accounts, and an in-house investigatory unit, Safe Harbor, to prosecute fraud.
“In response to high-profile accounts of fraud, gaming and feedback bombing, eBay was forced to extend its knowledge beyond its referential system through the addition of formal rules, an insurance system, a third-party payment system, verified accounts, and an in-house investigatory unit, Safe Harbor, to prosecute fraud (Gonzàlez, 2003;Stone et al., 2014).”
Quote in the paperNot a substantial claim0 of 2 sources checked - Findingcitation
eBay has only engaged in such activities reluctantly.
“eBay, however, has only engaged in such activities reluctantly.”
Quote in the paperNot a substantial claim - Interpretationreasoning
There is a generative aspect to accounting that does not necessarily follow the line of capturing, reigning in, enveloping, framing and territorializing.
“no doubt accounting does capture, reign in, envelop, frame and territorialize; but there is a generative aspect to accounting that does not necessarily follow this line of development.”
Quote in the paperSubstantial claim - Interpretationreasoning
To capture radically distributed organizational forms such as eBay, Uber or Airbnb, conceptual thinking must originate from somewhere other than a focal firm.
“to capture radically distributed organizational forms such as eBay, Uber or Airbnb we need to originate our conceptual thinking from somewhere other than a focal firm”
Quote in the paperNot a substantial claim - Premisecitation
Accounting devices provide much of the trust infrastructures necessary to prevent platforms from degenerating into markets for lemons, especially in high-stakes transactions.
“More generally, accounting devices provide much of the “trust infrastructures” (Sundararajan, 2016: 60) necessary to prevent platforms from degenerating into markets for lemons (Akerloff, 1970), in particular when it comes to “high-stakes transactions” (Sundararajan, 2016: 98)”
Quote in the paperSubstantial claim0 of 3 sources checked- cites Sundararajan, 2016: 60
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Akerloff, 1970
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Sundararajan, 2016: 98
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Premisenone given
Much literature on accounting devices focuses on single technologies and their effects.
“Much of the literature on devices focuses on single technologies and their effects”
Quote in the paperSubstantial claim - Premisecitation
Through reputation systems that account for people's actions and behaviours, platforms turn what could become markets for lemons into thriving exchanges.
“Through reputation systems that account for people's actions and behaviours, platforms turn what could easily become “markets for lemons” (Akerloff, 1970) into thriving exchanges.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Akerloff, 1970
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
Since value creation is externalized and occurs on the platform without the platform owner being able to control it hierarchically, accounting practices must be thought of as horizontally distributed.
“since value creation is externalized and occurs on the platform without the platform owner being able to control it hierarchically, we need to think of accounting practices as horizontally distributed as well.”
Quote in the paperNot a substantial claim - Interpretationreasoning
Platforms retain hierarchical features as they control the proprietary evaluative infrastructure making the platform possible.
“At the same time, platforms also retain hierarchical features as they control the proprietary evaluative infrastructure making the platform possible.”
Quote in the paperNot a substantial claim - Premisecitation
Researchers in critical accounting have been primarily concerned with localization of power: creation of obligatory passage points or centres of calculation allowing government at a distance and long distance control through accounting.
“researchers have been primarily concerned with the localization of power: the creation of “obligatory passage points” or “centres of calculation” (Latour, 1986) that allow for “government at a distance” (Miller & Rose, 1990) and “long distance control” through accounting”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Latour, 1986
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Miller & Rose, 1990 source
- Interpretationreasoning
In platform designs, the programmatic element of accounting may not be as clear cut or predetermined as extant accounting research assumes.
“In platform designs we suggest that the programmatic element of accounting may not be as clear cut or predetermined as extant accounting research assumes.”
Quote in the paperNot a substantial claim - Interpretationcitation
In generative accounting processes, there are disjunctures, surprises, open spaces that emerge endogenously rather than trails, sequences, and accumulations.
“Here we do not have trails, sequences, and accumulations, but disjunctures, surprises, open spaces that emerge endogenously from accounting processes”
Quote in the paperSubstantial claim - Premisecitation
Platforms organize distributed production and collaborative consumption without direct control over the value creation process.
“Platforms organize distributed production (Benkler, 2002) and collaborative consumption (Botsman & Roger, 2010) without direct control over the value creation process.”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Benkler, 2002 source
- cites Botsman & Roger, 2010
- Interpretationcitation
This conceptualization of singular devices does not consider dynamic, interacting and overlapping performative struggles between a multiplicity of devices.
“This conceptualization of devices does not consider the possibilities of dynamic, interacting and overlapping performative struggles between a multiplicity of devices”
Quote in the paperSubstantial claim - Premisecitation
The rise of platforms is due first to the emergence of knowledge, creativity, and human ingenuity as the key resource in economic production over past decades.
“These include, first, the emergence of knowledge, creativity, and human ingenuity as the key resource in economic production over the past decades (Benkler 2002).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Benkler 2002 source
- Premisereasoning
Management accounting has been centrally concerned with coordination and control within, and from the perspective of, the hierarchical firm.
“Management accounting, consequently, has been centrally concerned with coordination and control within, and from the perspective of, the hierarchical firm.”
Quote in the paperSubstantial claim - Interpretationreasoning
Platforms require evaluative infrastructures as accounting systems to organize the economic activity they host.
“platforms require evaluative infrastructures as accounting systems to organize the economic activity they host.”
Quote in the paperNot a substantial claim - Premisecitation
Accounting complexes investigated in critical accounting literature are deeply programmatic and attentive to control.
“The accounting complex that has been investigated and described is one that is deeply programmatic and attentive to control”
Quote in the paperSubstantial claim - Interpretationnone given
Accounting devices constitute the low-variety core components of the platform interface.
“Accounting devices constitute the low-variety 'core' components of the platform interface.”
Quote in the paperSubstantial claim - Interpretationnone given
Platform interfaces consist of an ecology of accounting devices in the form of rankings, lists, classifications, stars and other symbols which relate buyers, sellers, and objects.
“platform interfaces consist of an ecology of accounting devices in the form of rankings, lists, classifications, stars and other symbols ('likes, 'links', tags, and other traces left through clicks) which relate buyers, sellers, and objects.”
Quote in the paperSubstantial claim - Premisecitation
Platforms' strategic position between user groups gives them privileged access to record users' activities.
“Their strategic position between different user groups makes them the “ground upon which their [users'] activities occur, thereby giving it privileged access to record them” (Srnicek, 2016: 12).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Srnicek, 2016: 12
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Premisecitation
Much of the platform literature remains beholden to accounting's hierarchical consciousness.
“much of this literature remains beholden to what Hopwood (1996: 589) criticised as the persistence of “accounting's hierarchical consciousness”.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Hopwood (1996: 589) source
- Premisereasoning
Much of the vocabulary and theorization about space, representation, and power in the critical accounting literature remains wedded to hierarchy.
“much of the vocabulary and theorization about space, representation, and power that this literature employs in order to conceptualize these assemblages, remains wedded to hierarchy.”
Quote in the paperSubstantial claim - Premisecitation
The rise of platforms is due second to technology: the Internet reduces search and other transaction costs facilitating coordination of distributed economic activity.
“A second reason is technology: the Internet reduces search and other transaction costs facilitating such harnessing and the effective coordination of distributed economic activity (D'Adderio & Pollock, 2014).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites D'Adderio & Pollock, 2014 source
- Premisecitation
eBay and other platform organizations are highly secretive.
“eBay, however, and like other platform organizations, is highly secretive (Stone et al, 2014).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Stone et al, 2014 source
- Premisecitation
Every infrastructure is political.
“Every infrastructure is political as the bridge example in Winner's seminal paper (1980) illustrates.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Winner, 1980
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationown data
The first key feature of eBay's evaluative infrastructure is to constitute performance, particularly emerging, distantiated and often quantified notions of quality and trust, as the matter of relations.
“The first key feature of the development of eBay's evaluative infrastructure has been to constitute performance, particularly in terms of emerging, distantiated and often quantified notions of quality and trust, as the matter of relations.”
Quote in the paperSubstantial claim - Interpretationcitation
Infrastructures disclose new objects: they open up the possibility for new objects to emerge, to take on specific shapes and meanings.
“It is in this sense that infrastructures disclose new objects: they open up the possibility for new objects to emerge, to take on specific shapes and meanings.”
Quote in the paperNot a substantial claim - Interpretationcitation
Evaluative infrastructures can evaluate and calculate without a definition of what precisely is 'good'.
“As a result, the evaluative infrastructures can be seen to evaluate and calculate without a definition of what precisely is 'good' ('standard' or 'normal' in management accounting language; Miller & O'Leary, 1987).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Miller & O'Leary, 1987 source
- Interpretationreasoning
Evaluative infrastructures engage with information asymmetry dynamically, creating rather than settling debates about people, goods, and qualities.
“Instead, they engage with information asymmetry dynamically, creating rather than settling debates about people, goods, and qualities.”
Quote in the paperSubstantial claim - Premisecitation
Protocol is a form of power that configures platforms and other distributed organizational settings by establishing the directions of flows and priorities.
“Protocol represents a form of power that configures platforms and other distributed organizational settings by establishing the directions of flows and priorities.”
Quote in the paperSubstantial claim0 of 3 sources checked- cites Deleuze, 1992
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Lessig, 1999
- cites Galloway, 2004
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
Infrastructures are not obligatory points of passage that format, edit or reference a reality; rather they are relational in that they create the possibility for exchange between elements over space.
“The corollary of this insights is that infrastructures are not obligatory points of passage that format, edit or reference a reality; rather they are relational in that they create the possibility for exchange between elements over space.”
Quote in the paperNot a substantial claim - Premisecitation
An informal neighbourhood watch group, 'The Posse', emerged to collectively determine and enforce against fraud.
“Rather quickly, an informal neighbourhood watch group, “The Posse”, even emerged to collectively determine and enforce against fraud (Hoyt & Baron, 2001).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Hoyt & Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
Extant accounting research tends to reify accounting's hierarchical consciousness: management accounting remains the centre of calculation where control of peripheral activities takes place and from where power is exercised.
“This tends to reify accounting's hierarchical consciousness: Management accounting remains the “centre of calculation” where control of peripheral activities takes place and from where power is exercised.”
Quote in the paperSubstantial claim - Interpretationreasoning
The development of eBay's evaluative infrastructure reveals that the relational world is not entirely immune to its 'real world' correlates.
“However, the development of this evaluative infrastructure reveals that the relational world is not entirely immune to its 'real world' correlates.”
Quote in the paperSubstantial claim - Interpretationreasoning
The production of standards on platforms requires that the centralization of power moves hand in hand with the decentralization of control.
“The production of these standards on platforms requires that the centralization of power moves hand in hand with the decentralization of control.”
Quote in the paperSubstantial claim - Interpretationreasoning
The classifications that matter are driven not only with a view to connectivity between seller and buyer but also by a commercial imperative to turn a value into a commodity or a resource for exploitation.
“However, the classifications that matter are driven not only with a view to connectivity between seller and buyer but (also) by a commercial imperative to turn a value into a commodity or a resource for exploitation.”
Quote in the paperSubstantial claim - Premisecitation
User profiles and reputations first emerged through the 'private ordering' that the functionality of discussion boards and user names provided.
“As noted above, the user profiles and reputations first emerged through the “private ordering” (Baron, 2001) that the functionality of the discussion boards and user names provided.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Premisecitation
Studies show that, without any clear ranking, buyers inspect and consider many other detailed pieces of information such as individual-auction level feedback reviews.
“Indicatively, studies show that, without any clear ranking, buyers “inspect and consider many other detailed pieces of information […] such as individual-auction level feedback reviews” (Weinberg & Davis, 2005: 1619).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Weinberg & Davis, 2005 source
- Premisecitation
eBay's success is the result not of the quality of its reputation accounting system per se-its better-funded rivals such as AuctionUniverse, OnSale, and Yahoo!Auctions had reputation accounting systems that were equally capable-but of the early constitution of that infrastructure as protocol.
“It resonates with the finding that eBay's success is the result not of the quality of its reputation accounting system per seits better-funded rivals such as AuctionUniverse, OnSale, and Yahoo!Auctions had reputation accounting systems that were equally capablebut to the early constitution of that infrastructure as protocol (Cohen, 2002: 96).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Cohen, 2002
- Interpretationreasoning
eBay's power emerged through its ability to enrol its users within its distributed system of control.
“Illustratively, eBay's power emerged through its ability to enrol its users within its distributed system of control.”
Quote in the paperSubstantial claim - Interpretationcitation
eBay, like other platform owners, developed and continues to develop its infrastructure toward commercial ends through a series of cautious experiments, beta releases, listening exercises, and pilots.
“Well-aware of its reliance on platform users, eBay (like other platform owners) developed and continues to develop its infrastructure toward commercial ends through a series of cautious experiments, beta releases, listening exercises, and pilots (see e.g.Kramer, Guillory & Hancock, 2014).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Kramer, Guillory & Hancock, 2014 source
- Interpretationcitation
Evaluative infrastructure constitutes values neither by tracking them to their source (referentiality) nor by transposing them upon a pre-established separation of ideal from the centre (territorialisation).
“The concept of disclosing highlights the sense in which evaluative infrastructure constitutes values neither by tracking them to their source-an “infrastructure of referentiality” (Lezaun, 2006)-nor by transposing them upon a pre-established separation of ideal from the centreas in the case of territorialisation.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Lezaun, 2006 source
- Premisecitation
eBay's founder sought to avoid centralized adjudication.
“This was precisely the kind of centralized “adjudication” that eBay's founder sought to avoid (Omidyar, 2014).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Omidyar, 2014
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationcitation
Evaluative infrastructures work because they do something other than verify and validate the world as it is; they disclose the world that digital traces and extensive data mining provide.
“Evaluative infrastructures work because they do something other than verify and validate the world as it is.Rather, they disclose the world that the digital traces and extensive data mining provide: a process of what Amoore and Piotulh (2015) describe as “little analytics” in which correlations and relations are found that have very little meaning a priori.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Amoore and Piotulh, 2015 source
- Interpretationreasoning
Precisely because hierarchical features of accounting persist to some degree, evaluative infrastructures create kinds of transparency in which it is difficult to decipher the commercial imperative upon which many design features are based from the collection of correlations, facts and digital features upon which those imperatives depend.
“Precisely because the hierarchical features of accounting persist to some degree, evaluative infrastructures create kinds of transparency in which it is difficult to decipher the commercial imperative upon which many design features are based from the collection of correlations, facts and digital features upon which those imperatives depend.”
Quote in the paperNot a substantial claim - Interpretationreasoning
The business model of all platforms, with few fixed assets and extraordinary scale, depends on the widest possible distribution of control.
“the business model of all platforms (few fixed assets and extraordinary scale) depends on the widest possible distribution of control.”
Quote in the paperSubstantial claim - Interpretationnone given
The second key feature of eBay's evaluative infrastructure is the ongoing elaboration and stabilization of all kinds of qualities, such as reputation, trust, service, accuracy, reliability, and even price.
“The second key feature of the development of eBay's evaluative infrastructure has been the ongoing elaboration and stabilization all kinds of qualities, such as reputation, trust, service, accuracy, reliability, and even price.”
Quote in the paperSubstantial claim - Premisecitation
Sellers engage in strategies of 'feedback and reputation management'.
“Sellers, however, also engage in strategies of “feedback and reputation management” (eBay, 2015a): a Goffmanian impression management 2.0 in which customers are segmented and a particular kind of a match is sought.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites eBay, 2015a
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
eBay created and continues to create qualities through a process of disclosure endogenous to the evaluative infrastructure itself.
“Instead, eBay created and continues to create qualities through a process of disclosure, which is endogenous to the evaluative infrastructure itself.”
Quote in the paperSubstantial claim - Premisecitation
Evidence from knowledgeable users indicated minimal enforcement of these rules, except for the most egregious violators.
“As Stone et al. (2014: 368) note: “evidence from knowledgeable users, including statements on the eBay user forums, indicated minimal enforcement of these rules, except for the most egregious violators (Brunker, 2002;Walton, 2006)”.”
Quote in the paperNot a substantial claim0 of 3 sources checked- cites Stone et al., 2014 source
- cites Brunker, 2002
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Walton, 2006
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Premisecitation
In early eBay, distinctive users working with the crowd debated, established and enforced basic principles of what it meant to be 'good' or 'bad'.
“As Cohen (2002) notes, in the early days of eBay there were a number of distinctive users that, working with the crowd, debated, established and enforced basic principles of what it meant to be 'good' or 'bad'.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Cohen, 2002
- Interpretationreasoning
The development and maintenance of evaluative infrastructure has established eBay as centre of power.
“It is clear that the development and maintenance of evaluative infrastructure has established eBay as centre of power.”
Quote in the paperSubstantial claim - Interpretationreasoning
The source of eBay's power lies in the distribution of control.
“Yet, and somehow paradoxically, the source of this power lies in the distribution of control.”
Quote in the paperSubstantial claim - Premisecitation
Evaluative infrastructure can accentuate discrimination based on pre-existing distinctions.
“Secondly, instead of opening up possibilities for knowledge creation, evaluative infrastructure can accentuate discrimination based on pre-existing distinctions (Gillespi, 2010: Edelman & Luca, 2014).”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Gillespi, 2010
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Edelman & Luca, 2014 source
- Interpretationcitation
Path dependencies and network effects may deprive evaluative infrastructures of their disclosing capacity and turn them into administrative machineries.
“For instance, path dependencies and network effects may deprive evaluative infrastructures of their disclosing capacity and turn them into administrative machineries (Zittrain, 2006).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Zittrain, 2006
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
Power in platforms lies in the number of users and big data, rather than in the ability to discipline and control individuals directly.
“Secondly, power in platforms lies in the number of users and big data, rather than in the ability to discipline and control individuals directly.”
Quote in the paperSubstantial claim - Interpretationcitation
Emerging evaluative infrastructures are the decentralized issuers of new currencies enabling new forms of exchange and accumulation.
“If the (monetary) infrastructure of the traditional economy was controlled by central banks, emerging evaluative infrastructures are the decentralized issuers of new currencies enabling new forms of exchange and accumulation (Beniger, 1989).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Beniger, 1989
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
Evaluative infrastructures do not territorialize or capture objects through their operations; rather, they disclose new worlds.
“Evaluative infrastructures, however, do not territorialize or capture objects through their operations; rather, they disclose new worlds.”
Quote in the paperNot a substantial claim - Premisecitation
Facebook tampered with the news feeds of nearly 700,000 people, showing them an abnormally low number of either positive or negative posts.
“Unbeknown to users Facebook had tampered with the news feeds of nearly 700,000 people, showing them an abnormally low number of either positive or negative posts.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Guardian
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationcitation
As the Wonga example shows, constructing values such as creditworthiness is not about tracing, but of constantly recontextualizing and drawing together a myriad of relations in search of what could matter.
“As this example shows, constructing values (i.e.creditworthiness) is not about tracing, but of constantly recontextualizing and drawing together a myriad of relations in search of what could matter.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Deville, 2013
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
What we witness is an endogenous lock-in.
“What we witness is an endogenous lock-in.”
Quote in the paperSubstantial claim - Interpretationreasoning
Protocol helps us to understand the power/control nexus that characterizes evaluative infrastructures.
“In sum, protocol helps us to understand the power / control nexus that characterizes evaluative infrastructures.”
Quote in the paperNot a substantial claim - Interpretationcitation
The failure of the MAM to create a viable competing protocol owner illuminated the endogenous lock-in.
“This was illuminated starkly by the failure of the MAM to create viable competing protocol owner (Cohen, 2002: 259).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Cohen, 2002
- Premisecitation
The UK car insurance firm Admiral offered variable car insurance rates based on Facebook posts of its customers.
“A fascinating example of relationality is from the UK car insurance firm Admiral, which offered variable car insurance rates based on Facebook posts of its customers:”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites https://www.theguardian.com/technology/2016/nov/02/admiral-to-price-car-insurance-based-on-facebook-posts
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationcitation
This form of power develops and operates through a tension between the distribution of control and the centralization of power.
“Indeed, it develops and operates through a tension between the distribution of control and the centralization of power.”
Quote in the paperSubstantial claim - Interpretationcitation
Both Uber and LaZooz give rise to classification regimes that engender social identities, shaping life-chances.
“Both Uber and LaZooz give rise to classification regimes that engender social identities, shaping life-chances (Fourcade & Healy, 2013).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Fourcade & Healy, 2013 source
- Interpretationcitation
The professional accountant may even become de-skilled as the system becomes more intelligent.
“The professional accountant may even become de-skilled as the system becomes more intelligent (Hutchins, 1995).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Hutchins, 1995 source
- May combine two claims. 64
- Classified as probably not a substantial claim. 70
- The quote only partly states this claim. 1
May combine two claims.
InterpretationcitationThe platform seeks to provide a complex set of possibilities for making connections, not a clear and parsimonious ranking or rating.
“Possibly as a feature intended to continue to offer competition and lower the barriers for entry, the picture which the platform seeks to provide is not the clear and parsimonious one of ranking and ratings (Pollock & D'Adderio, 2012: 258), but rather a complex set of possibilities for making connections which may not immediately be clear.”
Quote in the paperSubstantial claim1 of 1 sources checked- cites Pollock & D'Adderio, 2012 source
The indexed passage labeled “1 Finished” discusses how a graphical ranking device shapes IT markets, but does not describe the citing document’s platform or its possibilities for making connections. Searches for the claimed contrast with clear rankings and ratings, and for platform connections and barriers to entry, found no passage addressing it. The indexed passages provide no page number. (LLM, conf=0.72)
Experimental — accuracy not yet measured
Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.
PremisecitationValue is not an objective property of a good, nor a subjective preference of a person, but the outcome of practices and processes of valuation.
“This scholarship shares the premise that value is not an objective property of a good, nor a subjective preference of a person, but the outcome of practices and processes of valuation.”
Quote in the paperNot a substantial claim1 of 3 sources checked- cites Karpik, 2010
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Vollmer et al, 2009 source
The sections “Financial cognition, calculative agency, performativity, and sets of participants” and “Accounting intersections” describe value as collectively assigned through valuation mechanisms and organizational or market processes (page numbers unavailable). They do not explicitly support the further claim that value is neither an objective property of a good nor a person's subjective preference. (LLM, conf=0.82)
Experimental — accuracy not yet measured - cites Beckert & Aspers, 2011
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationEconomists are puzzled that evaluative infrastructures sustain markets despite factual inaccuracies, misleading claims, and unrepresentative assessments.
“This is highlighted by the puzzlement of economists that find evaluative infrastructures to be capable of sustaining markets despite being plagued by factual inaccuracies, misleading claims, and unrepresentative assessments (Tadelis, 2016;Resnick, et al., 2006).”
Quote in the paperNot a substantial claim2 of 2 sources checked- cites Tadelis, 2016 source
The Introduction describes the success of online marketplaces as surprising to early skeptics and says feedback and reputation systems are central to those markets. Section 5, “Biases in Online Feedback Systems,” reports that ratings can be biased and unrepresentative, and the discussion of fake reputations describes misleading assessments. But the paper does not specifically say economists are puzzled that markets persist *despite inaccuracies in those assessments*; its stated surprise concerns trust in anonymous online trade. (LLM, conf=0.83)
Experimental — accuracy not yet measured - cites Resnick, et al., 2006 source
The Conclusion (page unavailable) calls eBay feedback a system that works despite apparent weaknesses: only half of buyers leave feedback, raising concern about selection bias, yet large numbers of items sell. This supports the puzzlement about markets functioning with potentially unrepresentative assessments. The paper does not establish that the feedback system is plagued by factual inaccuracies or misleading claims; its Additional information section instead suggests that serious seller misrepresentation is uncommon. (LLM, conf=0.87)
Experimental — accuracy not yet measured
Probably not a substantial claim: may not pass S4 (based). May combine two claims.
Findingnone giveneBay can be read as a more or less traditional hierarchical firm with 12,000 employees; yet its value creation occurs on a platform mobilising hundreds of millions of users and billions of dollars without eBay controlling fundamental activities through its traditional accounting regime.
“As already alluded to above, it is important to note that eBay can be read as a more or less traditional hierarchal firm with 12,000 employees; yet, what we are interested in is the fact that its value creation occurs on a platform which mobilises hundreds of millions of users and billions of dollars of transactions without eBay being able to control any of these fundamental activities through its”
Quote in the paperNot a substantial claimMay combine two claims.
FindingreasoningPlatform owners centrally collect information, enabling them to analyse, mine, and sell data, and to use data to drive certain transactions (e.g., Uber surge).
“there is the important caveat that information is centrally collected by the platform owner who is thus in a position to analyse, mine and sell data (Facebook or Google ads); equally, the platform owner is in a position to use the data to drive certain transactions (e.g.Uber surge).”
Quote in the paperSubstantial claimMay combine two claims.
FindingcitationeBay added features: a system allowing users to review each other as positive, neutral, or negative; aggregation into numerical scores; specific categories for reviews; and distinctions like coloured stars, power seller status, and punishments like NARU.
“This started with a system allowing users to review each other as “positive”, “neutral” or “negative” and to leave a line of feedback or description (such as that at the bottom of Figure 2).Next, these reviews were aggregated into numerical scores for each user (positive reviews added a point, negative reviews subtracted one, and neutral reviews had no effect), and presented in terms of different”
Quote in the paperSubstantial claim0 of 2 sources checkedProbably not a substantial claim: may not pass S4 (based). May combine two claims.
Findingnone givenThe written feedback on eBay has no discernible structure but can be cast around any possible subject of concern.
“Likewise, the written feedback that has no discernible structure but can be cast around any possible subject of concern.”
Quote in the paperNot a substantial claimMay combine two claims.
Findingown dataeBay's user profiles do not define what is 'good' or 'bad'; the overall score measures volume of positive transactions rather than consistency.
“An inspection of the ecology of devices that make up the feedback forum and user profile (Figures 2 and 3 above) shows that although one can discern an overall score for each user, in the case shown in figure 3 it is 558, linked with a star colour, the profiles do not define what is 'good' or 'bad'.This happens because the overall score measures the volume of positive transactions rather than”
Quote in the paperSubstantial claimMay combine two claims.
FindingcitationeBay did not seek to extend accounting as a means of territorialisation from the centre; rather, it mobilized accounting through constant experimentation and mining of information endogenous to the site.
“As platform owners, eBay did not seek to extend accounting as a means of territorialisation from the centre.Rather, they mobilized accounting throughout constant and continued experimentation (Ungerleider, 2014) and mining of information endogenous to the site.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Ungerleider, 2014
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
FindingcitationIn developing its infrastructure, eBay did not seek to judge participants' characters or fact check the quality of their offerings.
“In developing its infrastructure, eBay did not seek to judge participant's characters or fact check the quality of their offerings.”
Quote in the paperSubstantial claimMay combine two claims.
FindingcitationeBay was concerned not to figure out for itself what 'reputation' was; a thorough investigation of what lurked behind the numbers would have challenged its status as merely the 'modern incarnation of the traditional newspaper classified advertisement'.
“In fact, eBay was concerned not to figure out for itself what “reputation” was; a thorough investigation of what lurked behind the numbers (the pursuit of referentiality) would have challenged its status, so essential to its business model, as merely the “modern incarnation of the traditional newspaper classified advertisement and automated and accelerated for the twenty-first century” (Gentry v”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Gentry v eBay in Cohen, 2002
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
Findingnone giveneBay has sought to manage the development of its 'community' throughout its history.
“eBay has also sought to manage the development of its 'community' throughout its history.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningEvaluative infrastructures are accounting practices that enable platform-based organization.
“this paper develops the concept of evaluative infrastructure which describes accounting practices that enable platform based organization.”
Quote in the paperNot a substantial claimMay combine two claims.
Premisenone givenOver the past decades two specific strands of accounting literature have challenged hierarchical orientation and explored accounting in non-hierarchical settings.
“over the past decades two specific strands of accounting literature have challenged this hierarchical orientation and explored accounting in non-hierarchical settings.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable).
PremisecitationThe accounting literature suffers from a hierarchical consciousness that must be escaped.
“the need to escape what Hopwood (1996) describes as its “hierarchical consciousness”.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Hopwood (1996) source
Probably not a substantial claim: may not pass S4 (based).
Premisenone givenPlatform organizations' business models rest on their ability to ensure trust between buyers and sellers.
“Platform organizations' business models rest on their ability to ensure trust between these buyers and sellers.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationSupply chain and network accounting are lateral in principle, but often in practice concerned with the formation of relative hierarchies between powerful and less powerful firms.
“Therefore, supply chain and network accounting are lateral in principle, but often, as research shows, in practice such accounting is concerned with the formation of relative hierarchies between a powerful and a less powerful (set of) firms”
Quote in the paperNot a substantial claim0 of 3 sources checkedProbably not a substantial claim: may not pass S4 (based).
Premisenone givenThe first body of literature on inter-organizational networks remains wedded to notions of hierarchy and the visible hand searching for efficiencies in closed supply chains.
“this literature remains wedded to notions of hierarchy and the visible hand searching for efficiencies in closed supply chains.”
Quote in the paperNot a substantial claimMay combine two claims.
Premisenone givenPlatforms hold limited fixed assets, hire only few employees, and externalize the value creation process.
“Platforms hold limited fixed assets, hire only few employees, and externalize the value creation process”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningAccounting as infrastructure may be simultaneously a means of disclosing a new world, exploring, opening up, generating new opportunities and new subjectivities.
“accounting as infrastructure may be simultaneously a means of disclosing a new world, of exploring, opening up, generating new opportunities and new subjectivities”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
InterpretationreasoningPlatforms rely on a specific accounting regime described as evaluative infrastructure.
“What allows them to do so is a specific accounting regimea regime that this paper sets out to describe as evaluative infrastructure.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationreasoningIn contrast with networks, platforms are more market-based as they invite millions of hitherto unknown producers and consumers to transact; platforms do not extend or enlarge a set of relations, but populate a place with possibilities for relations to form.
“In contrast with such networks, platforms are more market-based as they invite literally millions of hitherto unknown producers and consumers to transact with each other; the difference is quantitative but also qualitative: platforms do not extend or enlarge a set of relations, but populate a place with the possibilities for relations to form.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe topography of space upon which accounting has been shown to be assembled has a distinctive centre and periphery, exemplified in territorialization.
“The topography of space upon which accounting has been shown to be assembled is one with a distinctive centre and periphery, exemplified in the notion of territorialization”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationDigital technology and the move towards access rather than ownership are fuelling the rapid growth of platforms.
“Digital technology and the move towards access rather than ownership (Rifkin, 2001), among other factors, are fuelling the rapid growth of platforms.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Rifkin, 2001
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenControl in evaluative infrastructures is radically distributed whilst power remains centralized.
“control in evaluative infrastructures is radically distributed whilst power remains centralized”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationPlatforms are distinct from hierarchies, markets and networks and challenge their status as opposing and exclusive forms of organization.
“Platforms are distinct from hierarchies, markets and networks and challenge their status as opposing and exclusive forms of organization (Powell, 1990).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Powell, 1990
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim. May combine two claims.
Premisenone givenSingular accounting devices function like obligatory points of passage; they format and edit things and people brought through them, while remaining static filters.
“These singular devices function like obligatory points of passage; they format and edit the things and people that are brought through them, while they remain static filters.”
Quote in the paperSubstantial claimClassified as probably not a substantial claim.
PremisecitationAccounting, understood as long distance control, is seen to reconstitute its objects through translation, transposition, reframing, or interessement.
“accounting is seen to reconstitute its objects through its capacity to “translate” (Robson, 1992), “transpose” (Knorr-Cetina & Grimpe, 2008), “reframe” (Miller & Power, 2013), or “interess” (Chua, 1995).”
Quote in the paperSubstantial claim0 of 3 sources checkedClassified as probably not a substantial claim. May combine two claims.
PremisecitationAccounting is argued to remake its objects through the ability to corner, capture, stabilize, or close; it envelops its objects and territorializes by fencing in.
“Accounting, understood this way, is argued to remake its objects through the ability to corner, capture, stabilize, or close: accounting “envelops” its objects (Miller & Power, 2013: 562); it territorializes by fencing in.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Miller & Power, 2013: 562 source
Probably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningEvaluative infrastructures provide invisible yet essential mechanisms for the flow of economic activity and exchange on platforms.
“They are infrastructures because they provide the invisible yet essential mechanisms for the flow of economic activity and exchange on platforms.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based). May combine two claims.
Premisenone givenPlatforms' value-add is to provide an interface for interaction and a controlling mechanism for transactions between many buyers and sellers who might never meet in person.
“platforms' value-add is to provide an interface for interaction and controlling mechanism for transactions between tens of thousands, sometimes even millions of buyers and sellers who might never meet in person.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
Premisenone givenThe second, more critical, strand of accounting literature remains tied to a centralist notion of power.
“the second, more critical, strand of literature remains tied to a centralist notion of power”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
InterpretationreasoningBecause value creation itself is accomplished by hundreds of thousands of people outside hierarchical relationships, the specificity of the accounting regime underpinning decentralized production needs investigation.
“Because value creation itself is accomplished by hundreds of thousands of people outside hierarchical relationships we need to investigate the specificity of the accounting regime that underpins such decentralized production.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningHeterarchical accounting regimes would not replace more traditional hierarchical forms of accounting.
“this proposition which we will explore in this paper does not suggest heterarchical accounting regimes would replace more traditional hierarchical forms of accounting.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based). May combine two claims.
Premisenone givenIn supply chains and networks, production is decentralized but still attributable; the boundary of the firm is extended, but only to include a finite number of other firms.
“In supply chains and networks, production is decentralized but still attributable; the boundary of the firm is extended, but only to include a finite number of other firms.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
Interpretationnone givenEvaluative infrastructures deploy interacting devices including rankings, ratings, reviews, and audits to establish orders of worth.
“They are evaluative because they deploy a plethora of interacting devices, including rankings, ratings, reviews, and audits to establish orders of worth.”
Quote in the paperSubstantial claimClassified as probably not a substantial claim.
PremisecitationPlatforms are a new type of firm that provide digital infrastructure to intermediate between different groups.
“Platforms are a “new type of firm”, which provide “the [digital] infrastructure to intermediate between different groups” (Srnicek, 2016: 12).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Srnicek, 2016: 12
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenEvaluative infrastructures do not territorialize from a center but disclose new worlds.
“evaluative infrastructures do not territorialize from a center, but instead disclose new worlds.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenInternally platform organizations may resemble hierarchically organized firms.
“internally platform organizations may resemble hierarchically organized firms.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based). May combine two claims.
Premisenone givenPlatform organizations such as Uber, eBay and Airbnb are a growing disruptive phenomenon in contemporary capitalism, transforming economic organization, the nature of work, and the distribution of wealth.
“Platform organizations such as Uber, eBay and Airbnb represent a growing disruptive phenomenon in contemporary capitalism, transforming economic organization, the nature of work, and the distribution of wealth.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
PremisecitationInfrastructures are assemblages of technical artefacts, institutional arrangements, cultural habits, and social conventions.
“In reality, they are assemblages of technical artefacts, institutional arrangements, cultural habits and social conventions (Hughes, 1983;Bijker et al., 1987).”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Hughes, 1983
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Bijker et al., 1987
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningProtocol emphasizes the intricate, perhaps paradoxical, relationship between distributed control and centralized power.
“In contradistinction, protocol puts emphasis on the intricate, perhaps even paradoxical, relationship between distributed control and centralized power.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningIn platforms' accounting regime, control of goods and services is radically decentralized, while power is concentrated in the hands of the platform owner.
“Hence, we face intricate power relations in platforms' accounting regime: whilst control of goods and services is radically decentralized, power is concentrated in the hands of the platform owner.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenAccounting operates by creating relations between actions, behaviours and preferences, so as to engineer possibilities of a match.
“Accounting, in other words, operates by creating relations between actions, behaviours and preferences, so as to engineer possibilities of a match.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationeBay's early development of evaluative infrastructures was central to its story; Stone et al. describe it as the world's largest and most widely imitated management control system.
“Central to eBay's story has been its early development of evaluative infrastructures (Baron, 2001), which Stone et al. (2014: 357) describe as “the world's largest and most widely imitated MCS [management control system]”.”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Stone et al., 2014 source
May combine two claims.
PremisecitationOn the Feedback Forum, members established informal standards, provided feedback on other members' performance, and policed the site.
“On the Feedback Forum, Baron (2001: 246) notes, “members established informal standards, provided feedback on other members' performance, and policed the site”.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
PremisecitationCategorical infrastructures shape perceptions, guide attention, and pattern structures of intentionality.
“But not only physical infrastructures exercise power; categorical infrastructures (Schneiberg & Berk, 2010) shape perceptions, guide attention and pattern “structures of intentionality” (Goodwin quoted in Bowker & Star, 1999: 287).”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Schneiberg & Berk, 2010 source
- cites Goodwin quoted in Bowker & Star, 1999
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
Study design and conductown dataThe authors gathered data for the eBay section from a wide variety of primary and secondary sources such as investigatory journalism and academic research.
“Therefore, while well aware of the potential for some bias and also the need for further in depth studies, we have gathered data for this section from a wide variety of primary and secondary sources such as investigatory journalism and academic research.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningEvaluative infrastructures disclose new worlds: they do not simply measure what is there, nor territorialize life-worlds; they create objects from a surplus of data and traces, producing new possibilities of discovery and invention.
“We capture this quality through arguing that evaluative infrastructures disclose new worlds: they do not simply measure (capture, calculate) what is there, or what a centre imagines there to be, nor do they territorialize (fence in, colonize) life-worlds.”
- Also stated in: § Summary and critical appreciation: going beyond accounting's hierarchical consciousness · plain
“Translated into the context of platform organization: evaluative infrastructures do not calculate what is there but disclose new worlds through creating objects that are not so much the outcomes of programmatic aspirations, but of a surplus of data and traces, which produce new possibilities of discovery and invention.”
Quote in the paperNot a substantial claim- Also stated in: § Summary and critical appreciation: going beyond accounting's hierarchical consciousness · plain
May combine two claims.
InterpretationcitationIn evaluative infrastructures, power is centralized while control is radically decentralized.
“We argue that in evaluative infrastructures power is centralized, while control is radically decentralized.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningEvaluative infrastructures generate relations (not references) between things, people and ideas, rather than being singular mediating devices that strive for referentiality between objects and representations.
“This highlights the relational aspect of infrastructures: infrastructures are not singular mediating devices that strive for referentiatlity between objects and representations; rather, evaluative infrastructures generate relations (not references) between things, people and ideas.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
PremisereasoningInfrastructure is a dynamic assemblage that is evolving and changing.
“This alludes to the temporal dimension of infrastructure: it is a dynamic assemblage that is evolving and changing.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationcitationInfrastructures are a form of control that determines the potentiality of any place within the network, defining what is possible and actual.
“Rather, infrastructures are a form of control that determines the potentiality of any place within the network, defining what is possible and actual (to paraphrase Hopwood, 1987).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Hopwood, 1987 source
Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
Study design and conductnone givenThe eBay section was sent to and informally discussed with a member of eBay Labs to check accuracy and explore its propositions.
“This section has also been sent to and informally discussed with a member of eBay Labs with the aim to check accuracy and explore its propositions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningThe relational character of feedback makes it potentially surprising and generative of new issues and possibilities.
“The relational character of feedback makes it potentially surprising and generative of new issues and possibilities.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim. May combine two claims.
PremisecitationA private ordering emerged on eBay; trust was high and it was common for sellers to ship items before receiving payments.
“A private ordering emerged; it was said (perhaps overstated) that “trust on the site was so high and the feeling of community so strong that it was common for sellers to ship items even before they had received bidders' payments” (Baron, 2001: 26).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim.
PremisecitationIn infrastructure, the technical and the social are inextricably intertwined.
“Hence, in infrastructure, the technical and the social are inextricably intertwined (Larkin, 2013).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Larkin, 2013 source
Classified as probably not a substantial claim. May combine two claims.
PremisecitationDisciplinary power is about enclosure (territorialisation) of things and people, while control is about managing flows.
“Disciplinary power as defined by Foucault is about enclosure (territorialisation) of things and people, whilst control is about managing flows (Deleuze, 1992).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Deleuze, 1992
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationHopwood's diagnosis that even new management accountings still tend to maintain hierarchical orientation is echoed by our reading.
“Our reading of extant research echoes Hopwood's diagnosis that even “the so called new management accountings still tend to maintain this hierarchical orientation””
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Hopwood
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim.
InterpretationreasoningThe concept of evaluative infrastructures emphasizes the distributed, systematic nature of valuation processes that underpin platform organization.
“Whilst much extant research has focused on moments of valuation (Antal et al., 2015) or singular valuation devices (Muniesa et al., 2007) the concept of evaluative infrastructures puts emphasis on the distributed, systematic nature of valuation processes that underpin platform organization.”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Antal et al., 2015
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Muniesa et al., 2007 source
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).
PremisecitationInfrastructure occurs when the tension between local and global is resolved.
“As Star and Ruhleder (1996: 114) argued, an “infrastructure occurs when the tension between local and global is resolved.””
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Star and Ruhleder, 1996 source
Probably not a substantial claim: may not pass S2 (checkable).
PremisecitationEvaluative infrastructures include rankings, ratings, reviews, tests, audits, assessments, and other evaluation mechanisms.
“Evaluative infrastructures include rankings, ratings, reviews, tests, audits, assessments and other evaluation mechanisms (Antal et al., 2015;Kornberger et al., 2015).”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Antal et al., 2015
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Kornberger et al., 2015
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S2 (checkable).
PremisereasoningInfrastructures need to be understood as ecologies.
“First, because of this radically relational character infrastructures need to be understood as ecologies (Star & Ruhleder, 1996, referencing Bateson, 1972;Star, 1999;Bowker et al., 2010;Monteiro et al., 2013).”
Quote in the paperNot a substantial claim0 of 3 sources checkedProbably not a substantial claim: may not pass S2 (checkable).
InterpretationcitationDeparting from focus on singular mediating instruments, an ecology of devices should be thought of as infrastructure.
“Hence, departing from the focus on singular mediating instruments, we propose thinking of an “ecology of devices” that Star and Ruhleder (1996;Star, 1999;Monteiro et al., 2013) describe as “infrastructure”.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Star and Ruhleder (1996;Star, 1999;Monteiro et al., 2013)
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim. May combine two claims.
InterpretationreasoningEven if there is no single actor in the centre, there is a centre that controls activities and exercises power.
“Whilst there may be no single actor in the centre, there is a centre that controls activities and exercises power.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationcitationIn the case of eBay, reputation is not 'there' to facilitate exchange; rather, reputation is the result of evaluative infrastructure's disclosing, constituting an asset described as 'ubercapital'.
“In the case of eBay, reputation is not “there” to facilitate exchange; rather, reputation is the result of evaluative infrastructure's disclosing, constituting an asset which Fourcade and Healy (2013;2016) described as “ubercapital”-the form of capital arising from the “digital record” which evaluative infrastructure unfurls.”
Quote in the paperSubstantial claim0 of 2 sources checkedMay combine two claims.
PremisecitationeBay users become the auditors of platform activities, and in-house fraud investigation and protection becomes only a reluctantly-used last resort.
“eBay users become the auditors of platform activities, and in-house fraud investigation and protection becomes only a reluctantly-used last resort (Stone, Nikitkov, & Miller, 2014: 368).”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Stone, Nikitkov, & Miller, 2014 source
May combine two claims.
PremisecitationBy virtue of its ownership of the platform and the possibilities that the data generates, eBay is able to draw boundaries on what can and cannot be traded, outlawing the sale of firearms, drugs, body parts, and alcohol and cigarettes, and determining how trade can take place, including establishing PayPal as the site's de-facto payment mechanism.
“By virtue of its ownership of the platform (as well as the possibilities that the data generates), eBay is able to draw boundaries on what can and cannot be traded, outlawing, for instance, the sale of firearms, drugs, body parts, and alcohol and cigarettes, as well as determining how trade can take place, by, for instance, establishing PayPal as the site's de-facto payment mechanism (Cohen, 2002;”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Cohen, 2002
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Long, 2010
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
PremisecitationSellers engage in gaming activities such as 'shrilling' and 'feedback bombing', and initial negative feedback increases the chances of receiving subsequent negative feedback.
“Consistent with the accounting literature, sellers engage in gaming activities (Argyris, 1990) such as “shrilling” and “feedback bombing”, as well as getting caught up in self-fulfilling prophecies, whereby initial negative feedback increases the chances of receiving subsequent negative feedback (Cabral & Hortacsu, 2004: Saeedi et al, 2013).”
Quote in the paperNot a substantial claim0 of 3 sources checkedMay combine two claims.
InterpretationcitationeBay's proprietary interfaces, from discussion boards to the feedback forum and even its fraud detection system, depend upon its users to work, and they require users to evaluate, assess, control, and follow up what their fellow users do, creating much of the information that eBay's evaluative infrastructure collects, analyses and uses to organize its platform.
“Crucially, eBay's proprietary interfaces, from discussion boards to the feedback forum and even its fraud detection system, depend upon its users to work.They require that users evaluate, assess, control, and follow up what their fellow users do, creating much of the information that eBay's evaluative infrastructure collects, analysis and uses to organize its platform.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationreasoningSuch adjudication would have limited eBay's ability to scale, because of resources required and because it would make the company liable for claims made on its site.
“Such adjudication would have limited eBay's ability to scale, because of the resources required and because doing so would make the company liable for the claims made in its site.”
Quote in the paperSubstantial claimMay combine two claims.
Interpretationnone givenPlatforms rely upon two types of accounting: conventionally hierarchical accounting of firm profits, assets, costs and hierarchical control of in-house employees, and accounting that makes up the platform's ability to connect and relate millions of suppliers and buyers.
“The hidden cursor directs attention to the point that platforms rely upon two types of accounting.One type of accounting is conventionally hierarchical: as a firm, eBay accounts for its profits, assets and costs and controls hierarchically its in-house employees.Another type is the accounting that makes up the platform's ability to connect and relate millions of suppliers and buyers.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenOrganizations constitute, control and commodify capital from digital traces.
“Attention to the elaboration of evaluative infrastructure highlights that problematic way in which organizations constitute, control and commodify capital from digital traces.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationcitationThe relationship between power and control can be described analytically as protocol.
“This relationship between power and control can be described analytically as protocol (Deleuze, 1992;Lessig, 1999;Galloway, 2004).”
Quote in the paperNot a substantial claim0 of 3 sources checked- cites Deleuze, 1992
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Lessig, 1999
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Galloway, 2004
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
Interpretationnone givenEvaluative infrastructures constitute not only economic value but also life chances.
“Thirdly, evaluative infrastructures are problematic because they constitute not only economic value but also life chances.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningAs a platform, eBay's accounting mechanisms make it a producer of classifications looking for traces and combinations which can be pulled together to disclose the world in a new way.
“As a platform, eBay's accounting mechanisms make it a producer of classifications looking for traces and combinations which can be pulled together to disclose the world in a new way.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
InterpretationreasoningEvaluative infrastructures operate without a stable referent.
“Unfolding in this way, evaluative infrastructures operate without a stable referent.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationreasoningEven though eBay asserts no responsibility for claims made on its platform, it maintains strict control over the infrastructure and the data which it generates.
“Even though eBay asserts no responsibility for the claims made on its platform, it maintains strict control over the infrastructure and the data which it generates.”
Quote in the paperSubstantial claimMay combine two claims.
PremisecitationReputations are bought and sold on eBay, and sellers have sued buyers for leaving negative feedback.
“This is the reason why reputations are bought and sold on eBay and why sellers have sued buyers for leaving negative feedback (Med Express Inc. v Amy Nicholls and eBay Inc.; Baron, 2001).”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites Med Express Inc. v Amy Nicholls and eBay Inc.
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites Baron, 2001
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Premisenone givenOnline platforms such as traity.com exist to manage users' various forms of 'ubercapital'.
“There are even online platforms (such as traity.com)whose sole purpose is to manage users' various forms of “ubercapital” which they acquire on other platforms, in social media, in computer games, and elsewhere.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningHierarchies and markets live on, even within platform organizations, and management accounting and its hierarchical consciousness have a significant place in theorizing the prevalent patterns of organizational change.
“Hierarchies and markets, of course live on, even within platform organizations; managers, not history, confront managerial dilemmas and choose how and on what terms to respond to them.As such, management accounting and its hierarchical consciousness have a significant-and in our rendering a perhaps sometimes deemphasized-place in theorizing the prevalent patterns of organizational change.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
Interpretationnone givenThe case of eBay highlights the infrastructural character of a heterarchical mode of accounting.
“The case of eBay highlights the infrastructural character of a heterachical mode of accounting.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningPlatforms do not necessarily have to control users as individuals; rather, with each new user, eBay recruits an additional auditor (in disguise) of platform activity.
“But, they do not necessarily have to be controlled as individuals; rather, with each new user, eBay recruits an additional auditor (in disguise) of platform activity.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S4 (based).
Interpretationnone givenBuyers and sellers who were once anonymous and remote and wary of online commerce had become multi-dimensional representations (usernames, histories, feedback ratings, points, stars, and other descriptors) transacting at a significant scale.
“What were once anonymous and remote buyers and sellers wary of online commerce, had become multi-dimensional representations (usernames, histories, feedback ratings, points, stars, and other descriptors) transacting at a significant scale,”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningIn the context of evaluative infrastructures, disclosing is about creating the condition for the possibility of hitherto unknown things to surface; it is about exploration, not exposure.
“Instead, it is about creating the condition for the possibility of hitherto unknown things to surface.In this sense, disclosing is about exploration, not exposure.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenThis mutual dependency was highlighted by a series of insurgencies led by disgruntled users in response to changes to the Feedback Forum throughout its development.
“This mutual dependency was highlighted by a series of insurgencies led by disgruntled users in response to changes to the Feedback Forum throughout its development.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationIn Admiral's scheme, the use of many exclamation marks was read as indicative of assertiveness and hence aggressive driving behaviour.
“the use of many exclamation marks for instance was read as indicative of assertiveness and hence aggressive driving behaviour.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites https://www.theguardian.com/technology/2016/nov/02/admiral-to-price-car-insurance-based-on-facebook-posts
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningPast buying behaviour leads to personalized recommendations for future purchases: evaluative infrastructure creates patterns, relentlessly connecting, comparing, and contextualizing, leading to an endogenous ordering as infrastructure-immanent activity as opposed to external categorizations.
“Past buying behaviour leads to personalized recommendations for future purchases: evaluative infrastructure creates patterns, relentlessly connecting, comparing, and contextualizing.This leads to an endogenous ordering as infrastructure-immanent activity as opposed to external categorizations.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
InterpretationcitationToday's platform based firms, such as eBay, Uber and Airbnb but also its smaller siblings in the emerging fintech industry or blockchain banking, are big data firms: their competence is data creation, collection, experimentation, and analysis.
“Today's platform based firms, such as eBay, Uber and Airbnb but also its smaller siblings in the emerging fintech industry or blockchain banking are big data firms: their competence is data creation, collection, experimentation, and analysis (McAfee & Brynjolfsson, 2012).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites McAfee & Brynjolfsson, 2012
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone giveneBay, like other platform organizations, is notoriously secretive about its evaluative infrastructure; it is as if the evaluation seemed to be premised on the fact that its production has to remain secret in order to stay truthful.
“In fact, eBay, like other platform organizations, is notoriously secretive about its evaluative infrastructure; it is as if the evaluation seemed to be premised on the fact that its production has to remain secret in order to stay truthful.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationcitationEmerging spaces of values (trust in eBay; skills in LinkedIn; reputation in Airbnb) are disclosed through evaluative infrastructures; as over time different infrastructures are layered on top of each other, they will give rise to a layering of spaces which interfere or resonate with each other in multiple ways.
“These topographies neither represent calculative spaces (bookkeeping), nor concrete spaces (such as the factory floor) nor abstract spaces (such as the brand); rather, they are emerging spaces of values (trust in eBay; skills in LinkedIn; reputation in Airbnb) that are disclosed through evaluative infrastructures.As over time different infrastructures are layered on top of each other, they will”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Dourish & Bell, 2007 source
May combine two claims.
Interpretationnone givenPower and control do not flow in only one direction but develop at the same time, and in different directions.
“Firstly, power and control do not flow in only one direction (as in, for instance, the development of rules within an outsourced network) but develop at the same time, and in different directions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenEvaluative infrastructures are assemblages of heterogeneous elements that create relations between elements across space and time; they are not singular mediating devices that strive for referentiality between objects and representations, but ecologies of interacting devices that generate relations (not references) between people's actions, behaviours, experiences and objects.
“Evaluative infrastructures are assemblages of heterogeneous elements that create relations between elements across space and time.As such, we showed that they are not singular mediating devices that strive for referentiality between objects and representations.Rather, they are ecologies of interacting devices that generate relations (not references) between people's actions, behaviours, experi”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenEvaluative infrastructures are contextualizing machines: they constantly link events, actions, behaviours, decisions (clicks), assessments and other traces left unintentionally and unconsciously, all of which are used to build a web of context around objects and subjects.
“Hence, evaluative infrastructures are contextualizing machines: they constantly link events, actions, behaviours, decisions (clicks), assessments and other traces left unintentionally and unconsciously (such as speed of typing, time of access, or browser used to access site)all of which are used to build a web of context around objects and subjects.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationAfter a public outcry on privacy grounds, Admiral had to shelf its idea for now.
“After a public outcry on privacy grounds Admiral had to shelf its ideafor now.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites https://www.theguardian.com/technology/2016/nov/02/admiral-to-price-car-insurance-based-on-facebook-posts
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
InterpretationreasoningEvaluative infrastructures disclose values that represent the resource base of economic activity; eBay's evaluative infrastructure discloses trust as key currency without which it could not operate, and through its evaluative infrastructure eBay creates the non-economic values it relies on for its economic success.
“In so doing, evaluative infrastructures disclose values that represent the resource base of economic activity.As shown, eBay's evaluative infrastructure discloses trust as key currency without which it could not operate.Through its evaluative infrastructure, eBay creates the non-economic values it relies on for its economic success.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationcitationIt is unsatisfactory to say that evaluative infrastructures reframe or constitute preexisting types of trust, and equally unsatisfactory to argue that trust is socially constructed: at eBay trust is the result not of constructions but of infrastructural disclosure that brings into being a plane of possibilities that did not exist beforehand.
“Hence, it is unsatisfactory to say that evaluative infrastructures reframe or constitute preexisting types of trust because it is formed and disclosed via evaluative infrastructures that , generate opportunities to connect just like a new highway built into wilderness discloses the opportunity to travel, visit and settle.It is equally unsatisfactory to argue that trust is socially constructed: at”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Lury & Marres, 2015 source
May combine two claims.
InterpretationreasoningIn eBay's evaluative infrastructure control is decentralized, whereas power remains centralized; eBay exercises power through its infrastructural design, maintaining standards, imposing what counts and how to count, excluding users, and introducing rules.
“In eBay's evaluative infrastructure control is decentralized, whereas power remains centralized.eBay exercises power through its infrastructural design, maintaining standards, imposing what counts and how to count, excluding users, and introducing rules.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationreasoningWhilst there can be no doubt of the centralized power of eBay as a firm, control itself is decentralized and distributed alongside the production processes of eBay as a platform; as a firm, eBay might reproduce accounting's hierarchical consciousness, but as a platform, eBay's evaluative infrastructure illustrates a heterarchical mode of accounting.
“Whilst there can be no doubt of the centralized power of eBay as a firm, control itself is decentralized and distributed alongside the production processes of eBay as a platform.As a firm, eBay might reproduce accounting's hierarchical consciousness; however, as a platform, eBay's evaluative infrastructure illustrates a heterarchical mode of accounting.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone givenBig data is an important precondition to and outcome of the development of evaluative infrastructures.
“Big data for instance is an important precondition to and outcome of the development of evaluative infrastructures.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based). May combine two claims.
InterpretationreasoningThrough connecting events, actions, behaviours, decisions (clicks) and assessments by third parties on eBay, new qualities such as reputation or trust come to the fore; these qualities are not a result of referencing or trailing, but of relations that the infrastructure engenders without altering the connected objects themselves.
“Through connecting events, actions, behaviours, decisions (clicks) and assessments by third parties on eBay, new qualities such as reputation or trust come to the fore.These qualities are not a result of referencing or trailing, but of relations that the infrastructure engenders without altering the connected objects themselves.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims. The quote only partly states this claim.
Interpretationnone givenEvaluative infrastructures embody expectations about the future, which can lead to self-fulfilling prophecies and other forms of reversed causality in which expectations of future behaviour shape present behaviour; network effects might turn infrastructures that have grown to critical mass into de-facto standards; and because infrastructures require substantive political, cognitive and financial,
“Evaluative infrastructures embody expectations about the future.This can lead to self-fulfilling prophecies and other forms of reversed causality in which expectations of future behaviour shape present behaviour.A second important temporal dynamic are network effects that might turn infrastructures that have grown to critical mass into de-facto standards.”
Quote in the paperNot a substantial claimMay combine two claims.
Interpretationnone givenEvaluative infrastructures produce novel apparatuses of power: they are not centres of calculation that allow action at distance, projecting power to the periphery; rather, they produce a more differentiated regime in which control is radically distributed whilst power remains centralized.
“Evaluative infrastructures produce novel apparatuses of power: they are not centres of calculation that allow action at distance, projecting power to the periphery.Rather, evaluative infrastructures produce a more differentiated regime: in evaluative infrastructures control is radically distributed, whilst power remains centralized.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningPlatform owners gain ever more power to make use of platform data and to design protocol rules, and they gain this power through the distribution of control.
“On the one hand, the platform owners gain ever more power to make use of platform data and to design protocol rules.On the other hand, the platform owners gain this power through the distribution of control.”
Quote in the paperSubstantial claimMay combine two claims.
InterpretationreasoningeBay's evaluative infrastructure disclosed a new form of relationality in which trust between anonymous actors could come into existence: through feedback loops, ratings, comments, and other evaluation mechanisms trust came into existence as a quantification.
“Rather, eBay's evaluative infrastructure disclosed a new form of relationality in which trust between anonymous actors could come into existence: through feedback loops, ratings, comments, and other evaluation mechanisms trust came into existence as a quantification.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThe concept of evaluative infrastructures serves as reminder for the relentless background work that has to be accomplished in order to turn 0/1s into voices and values.
“The concept of evaluative infrastructures serves as reminder for the relentless background work that has to be accomplished in order to turn 0/1s into voices and values.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThe difference between purporting and provoking has been conflated in the disclosing powers of platform accounting.
“Even for the benevolent observer it must have become obvious that the difference between purporting and provoking has been conflated in the disclosing powers of platform accounting.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S1 (asserted).
PremisecitationThe Facebook experiment aimed to determine whether the company could alter the emotional state of its users.
“The experiment aimed to determine whether the company could alter the emotional state of its users.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Guardian
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
InterpretationcitationUsers may gain control but, because the emergence of evaluative infrastructure as protocol creates ever bigger network effects, users lose power to resist or even exit the platforms as switching costs increase with every new user.
“Users may gain control but, because the emergence evaluative infrastructure as protocol creates ever bigger network effects (Haucap and Heimeshoff, 2014), users lose power to resist or even exit the platforms as switching costs increase with every new user.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Haucap and Heimeshoff, 2014 source
May combine two claims.
InterpretationreasoningEvaluative infrastructures are at play at Uber just as well as at its cooperative twin, the mobility platform LaZooz; they span ideological boundaries, suggesting that rhetorical disagreements are in reality based on shared intellectual and material investments.
“indeed, evaluative infrastructures are at play at Uber just as well as at its cooperative twin, the mobility platform LaZooz.As such evaluative infrastructures span ideological boundaries, suggesting that rhetorical disagreements are in reality based on a shared intellectual and material investments.”
Quote in the paperSubstantial claim
The paper relies on this without support.
eBay is a prototypical platform that is based, at least in large part, on evaluative infrastructure.
“we provide the extended example of eBay as prototypical platform that is based, at least in large part, on such a novel accounting regime.”
The paper relies on this without support.
Platforms (such as eBay, Uber, Airbnb) are heterarchically organized systems.
“We are now in a position to define evaluative infrastructure: it consists of an ecology of devices that disclose values of actions and behaviours in heterarchically organized systems (such as platforms) through the maintenance of protocol.”
The paper relies on this without support.
Platforms (eBay, Airbnb, Uber) are a new disruptive phenomenon that requires new conceptual vocabulary.
“The concept of evaluative infrastructure represents such an attempt at conceptual re-tooling with the aim to grapple with the new disruptive phenomenon of platforms and in so doing think accounting as heterarchical practice.”
The paper relies on this without support.
eBay's evaluative infrastructure is representative of platform organization more generally.
“eBay provides an advantageous setting to consider platform organization, the development of novel forms of accounting alongside its classical counterparts, and the opportunities and challenges of moving our analytical thinking beyond a hierarchical consciousness.”
The paper relies on this without support.
eBay is a representative or illustrative case from which general claims about platform organizations can be drawn.
“As the illustrative case of eBay highlights, evaluative infrastructures focus attention on the questions of what precisely is new in the new economy of platform organization.”
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
Each contradiction between two passages listed here was confirmed by an independent check.
Connecting objects is said both to change and not change them
MinorThe account of relationality says that connecting objects changes them, but later says the relations leave those same connected objects unaltered.
“They are part and product of an ecology of devices that connect, and through this work of connecting change the objects they relate to each other.”
“These qualities are not a result of referencing or trailing, but of relations that the infrastructure engenders without altering the connected objects themselves.”
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What Do Platforms Do? Understanding the Gig Economy
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“In addition to Kornberger et al. (2017), Davis (2016a,b), using the term Uberization, has argued that platforms are the next stage in an evolution away from the modern corporation, although his account is more teleological than ours.”
BackgroundInfluentialThe Invisible Cage: Workers’ Reactivity to Opaque Algorithmic Evaluations
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“…shown that third-party evaluations often provide transparency and accountability for external audiences, it has also suggested that actors subject to third-party evaluations experience them as a form of control (Espeland and Sauder, 2016; Brandtner, 2017; Kornberger, Pflueger, and Mouritsen, 2017).”
BackgroundInfluentialIntroduction: Critical studies of digital education platforms
Decuypere, M., Grimaldi, E., & Landri, P. (2021) · Critical Studies in Education · doi:10.1080/17508487.2020.1866050 · Cited by 337 · see citing works
Agostino, D., Saliterer, I., & Steccolini, I. (2021) · Financial Accountability and Management · doi:10.1111/faam.12301 · Cited by 271 · see citing works
Cameron, L. D., & Rahman, H. (2022) · Organization Science · doi:10.1287/orsc.2021.1557 · Cited by 269 · see citing works
“This control arrangement represents a conceptual departure from traditional modes of managing service workers in that the platform and the customer have control over workers during different stages of the work process (Kornberger et al. 2017, Vallas and Schor 2020).”
MethodKnudsen, D.-R. (2020) · International Journal of Accounting Information Systems · doi:10.1016/j.accinf.2019.100441 · Cited by 322 · see citing works
The sharing economy: A comprehensive business model framework
Ritter, M., & Schanz, H. (2018) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2018.12.154 · Cited by 254 · see citing works
Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-09-2020-4934 · Cited by 316 · see citing works
Faik, I., Barrett, M. I., & Oborn, E. (2020) · MIS Quarterly · doi:10.25300/misq/2020/14193 · Cited by 173 · see citing works
Über-Alienated: Powerless and Alone in the Gig Economy
Glavin, P., Bierman, A., & Schieman, S. (2021) · Work and Occupations · doi:10.1177/07308884211024711 · Cited by 157 · see citing works
“All of these are integrated as part of an algorithmic control system that allows power to remain centralized even with a spatially distributed workforce (Kornberger et al., 2017).”
BackgroundManaging by Data: Algorithmic Categories and Organizing
Alaimo, C., & Kallinikos, J. (2020) · Organization Studies · doi:10.1177/0170840620934062 · Cited by 154 · see citing works
Kirchner, S., & Schüßler, E. (2019) · Cambridge University Press eBooks · doi:10.1017/9781108604994.006 · Cited by 140 · see citing works
“(2) Evaluation systems also facilitate trust between sellers and buyers – a necessary basis of any working market order (Beckert, 2009; Kirchner & Beyer, 2016; Aspers & Darr, 2017; Kornberger, Pflueger & Mouritsen, 2017).”
BackgroundDigital transformation and accountants as advisors
Yigitbasioglu, O., Green, P., & Cheung, M. (2022) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-02-2019-3894 · Cited by 90 · see citing works
Schüßler, E., Attwood-Charles, W., Kirchner, S., & Schor, J. B. (2021) · Socio-Economic Review · doi:10.1093/ser/mwab038 · Cited by 118 · see citing works
Uber-production: From global networks to digital platforms
Grabher, G., & van Tuijl, E. (2020) · Environment and Planning · doi:10.1177/0308518x20916507 · Cited by 89 · see citing works
“Through end-to-end algorithmic monitoring as well as pervasive rating systems, platforms afford an ‘evaluative infrastruc-ture’ (Kornberger et al., 2017).”
BackgroundHall, M., & O’Dwyer, B. (2017) · Accounting Organizations and Society · doi:10.1016/j.aos.2017.11.001 · Cited by 115 · see citing works
“…the emergence of a greater focus on diversity in organizational forms, such as mutuals and cooperatives, family firms (Prencipe et al., 2014), social enterprises (Hall et al., 2015), and cultural (Jeacle, 2012), sporting (Andon and Free, 2012) and platform organizations (Kornberger et al., 2017).”
Disruption, Embedded. A Polanyian Framing of the Platform Economy
Grabher, G., & König, J. (2020) · Sociologica · doi:10.6092/issn.1971-8853/10443 · Cited by 96 · see citing works
Paolo Quattrone, A., Ronzani, M., Jancsary, D. C., & Höllerer, M. A. (2021) · Organization Studies · doi:10.1177/01708406211033678 · Cited by 99 · see citing works
The dynamics of (dis)integrated risk management: A comparative field study
Arena, M., Arnaboldi, M., & Palermo, T. (2017) · Accounting Organizations and Society · doi:10.1016/j.aos.2017.08.006 · Cited by 96 · see citing works
“While recent accounting research seems to emphasise the enabling, generative role of infrastructure (Kornberger et al., 2017; Power, 2015), this study suggests that infrastructure is more ambivalent, serving as both an engine and a barrier to integrated control practices.”
BackgroundGovernance and control of sharing economy platforms: Hosting on Airbnb
Leoni, G., & Parker, L. D. (2018) · The British Accounting Review · doi:10.1016/j.bar.2018.12.001 · Cited by 92 · see citing works
“…2016), that it has been defined as a new type of organisation, the platform organisation, where “distributed and often switch-role producers (sellers) and consumers (buyers) [are] interacting with each other, digitally mediated by a third party, the platform owner” (Kornberger et al., 2017: p. 79).”
BackgroundInfluentialChapter 5 Brave New Digital Work? New Forms of Performance Control in Crowdwork
Gerber, C., & Krzywdzinski, M. (2019) · Research in the Sociology of Work · doi:10.1108/s0277-283320190000033008 · Cited by 84 · see citing works
Paolo Quattrone, A. (2021) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-04-2021-5233 · Cited by 79 · see citing works
Pulignano, V., Grimshaw, D., Domecka, M., & Vermeerbergen, L. (2023) · Human Relations · doi:10.1177/00187267231179901 · Cited by 78 · see citing works
“A worker’s reputation results from the evaluative, platform infrastructure of algorithmic management (Kornberger et al., 2017).”
Principles of Algorithmic Management
Stark, D., & Broeck, P. V. (2024) · Organization Theory · doi:10.1177/26317877241257213 · Cited by 91 · see citing works
“Instead of exercising bureaucratic control (Kornberger et al., 2017), platform operators enroll users and providers in a system of ratings that often circulate in feedback loops as rankings.”
Digital platforms for the co-creation of public value
Meijer, A., & Boon, W. (2021) · Policy & Politics · doi:10.1332/030557321x16115951032181 · Cited by 77 · see citing works
Algorithmic management and the politics of demand: Control and resistance at Uber
McDaid, E., Andon, P., & Free, C. W. (2023) · Accounting Organizations and Society · doi:10.1016/j.aos.2023.101465 · Cited by 79 · see citing works
Rethinking the Sharing Economy: The Nature and Organization of Sharing in the 2015 Refugee Crisis
Kornberger, M., Leixnering, S., Meyer, R. E., & Höllerer, M. A. (2017) · Academy of Management Discoveries · doi:10.5465/amd.2016.0138 · Cited by 73 · see citing works
Self-citation, Algorithmic Management in the Platform Economy
Stark, D., & Pais, I. (2021) · Journal of Economic Sociology · doi:10.6092/issn.1971-8853/12221 · Cited by 180 · see citing works
“On the relational, as opposed to referential, character of algorithmic evaluative infrastructures, see Kornberger et al. (2017, pp. 11–13).”
BackgroundMethodInfluentialKornberger, M., Bowker, G. C., Elyachar, J., et al. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x201962 · Cited by 68 · see citing works
Self-citationTheorizing the Economy of Traces: From Audit Society to Surveillance Capitalism
Power, M. (2022) · Organization Theory · doi:10.1177/26317877211052296 · Cited by 66 · see citing works
Vollmer, H. (2018) · Accounting Organizations and Society · doi:10.1016/j.aos.2018.06.003 · Cited by 66 · see citing works
A typology of second-hand business models
Yrjölä, M., Hokkanen, H., & Saarijärvi, H. (2021) · Journal of Marketing Management · doi:10.1080/0267257x.2021.1880465 · Cited by 68 · see citing works
“The level of control exerted over value creation and delivery was a characteristic highlighted by previous research (Ertz et al., 2016; Hagiu & Wright, 2013; Kornberger et al., 2017) and this characteristic was named ‘the company’s level of control’.”
BackgroundResultHow Managers Maintain Control Through Collaborative Repair: Evidence from Platform-Mediated “Gigs”
Rahman, H. A., & Valentine, M. (2021) · Organization Science · doi:10.1287/orsc.2021.1428 · Cited by 61 · see citing works
“…manager interactions and, in so doing, offer insight into that single aspect in the “ geometry ” of power and control established by platforms (Kornberger et al. 2017, Vallas and Schor 2020): in these speci fi c dyadic interactions, platform tools do not automatically make client managers as…”
BackgroundInfluentialIntroduction to Thinking Infrastructures
Bowker, G. C., Elyachar, J., Kornberger, M., Mennicken, A., Miller, P., Nucho, J. R., & Pollock, N. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x20190000062001 · Cited by 69 · see citing works
Self-citationInfrastructures of Traceability
Power, M. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x20190000062007 · Cited by 59 · see citing works
Waibel, D., Peetz, T., & Meier, F. (2021) · Valuation Studies · doi:10.3384/vs.2001-5992.2021.8.1.33-66 · Cited by 56 · see citing works
“Infrastructures are another important concept for studying processes of valuation (Gerlitz 2016; Kornberger et al. 2017).”
BackgroundInfluentialPfister, J. A., Peda, P., & Otley, D. T. (2022) · Qualitative Research in Accounting & Management · doi:10.1108/qram-10-2021-0193 · Cited by 57 · see citing works
Information Technology Governance: Reflections on the Past and Future Directions
Wilkin, C. L., & Chenhall, R. H. (2019) · Journal of Information Systems · doi:10.2308/isys-52632 · Cited by 53 · see citing works
Zhang, Z., Liu, G., Pei, J., Zhang, S., & Liu, J. (2024) · Journal of Organizational Behavior · doi:10.1002/job.2816 · Cited by 55 · see citing works
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes
Monciardini, D., Mähönen, J. T., & Tsagas, G. (2020) · Accounting Economics and Law - A Convivium · doi:10.1515/ael-2020-0092 · Cited by 54 · see citing works
Begkos, C., & Antonopoulou, K. (2020) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-04-2019-3977 · Cited by 46 · see citing works
The Rise of Online Platforms and the Triumph of the Corporation
Frenken, K., & Fuenfschilling, L. (2020) · Sociologica · doi:10.6092/issn.1971-8853/11715 · Cited by 50 · see citing works
“Following Kornberger et al. (2017), platform corporations implement quality control in rather different ways from traditional corporations.”
BackgroundInfluentialArkhipova, D., Montemari, M., Mio, C., & Marasca, S. (2024) · Meditari Accountancy Research · doi:10.1108/medar-07-2023-2097 · Cited by 63 · see citing works
Wainwright, T. (2022) · Environment and Planning A Economy and Space · doi:10.1177/0308518x221126522 · Cited by 45 · see citing works
Global brain-reflective accounting practices
Al‐Htaybat, K., Hutaibat, K. A., & Al‐Htaybat, K. (2019) · Journal of Intellectual Capital · doi:10.1108/jic-01-2019-0016 · Cited by 45 · see citing works
Andrew, J., & Baker, M. (2019) · Accounting Organizations and Society · doi:10.1016/j.aos.2019.101101 · Cited by 45 · see citing works
The rise of the digital service economy in European regions
Capello, R., Lenzi, C., & Panzera, E. (2022) · Industry and Innovation · doi:10.1080/13662716.2022.2082924 · Cited by 51 · see citing works
“…monitor workers' performance and establish discipline, exerting a degree of control (Drahokoupil and Piasna 2017), at a level that it has been claimed that the ‘Uberification of the economy is resulting in a deterioration of living standards’ (Kornberger, Pflueger, and Mouritsen 2017, p. 80).”
BackgroundInfluentialSeduction as control: Gamification at Foursquare
Chapman, C. S., Chua, W. F., & Fiedler, T. (2021) · Management Accounting Research · doi:10.1016/j.mar.2021.100765 · Cited by 42 · see citing works
Changing the boundaries of public sector auditing
Grossi, G., Hay, D. C., Kuruppu, C., & Neely, D. G. (2023) · Journal of Public Budgeting Accounting & Financial Management · doi:10.1108/jpbafm-05-2023-0079 · Cited by 45 · see citing works
How Digital Platforms Organize Immaturity: A Sociosymbolic Framework of Platform Power
Harracá, M., Castelló, I., & Gawer, A. (2023) · Business Ethics Quarterly · doi:10.1017/beq.2022.40 · Cited by 43 · see citing works
“Sociomaterial perspectives place affordances and materiality of the digital objects at the center of the platform interactions (Fayard and Weeks 2014; Kornberger 2017; Curchod et al. 2019).”
BackgroundMethodInfluentialManagement controls, heterarchy and innovation: a case study of a start-up company
Taylor, D., King, R., & Smith, D. (2019) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-11-2017-3208 · Cited by 41 · see citing works
Short-term rental market crisis management during the COVID-19 pandemic: Stakeholders’ perspectives
Miguel, C., Pechurina, A., Kirkulak-Uludag, B., Drotarova, M. H., Dumancic, K., Braje, I., & Giglio, C. (2022) · International Journal of Hospitality Management · doi:10.1016/j.ijhm.2022.103147 · Cited by 31 · see citing works
“…organisation at the centre (e.g. Mitchell et al., 1997; Ulmer and Sellnow, 2000; Freeman, 2010; Wood et al., 2018), some authors (e.g. Davis, 2016; Kornberger et al., 2017; Kirchner and Schüßler, 2020) argue that platforms are the next governance model which runs away from the modern corporation.”
Platform capitalism’s social contract
van Doorn, N. (2022) · Internet Policy Review · doi:10.14763/2022.1.1625 · Cited by 38 · see citing works
“, price, rating, number of cleanings, availability) that forms useful aggregated market information for Helpling’s discerning ‘customer class’ (Van Doorn, 2021; Kornberger et al., 2017).”
BackgroundCui, L., Yang, K., Lei, Z., Lim, M. K., & Hou, Y. (2021) · Sustainable Production and Consumption · doi:10.1016/j.spc.2021.12.009 · Cited by 42 · see citing works
Hagberg, J., & Kjellberg, H. (2020) · Consumption Markets & Culture · doi:10.1080/10253866.2020.1694209 · Cited by 39 · see citing works
“…hybridity in many digitalized markets, either emanating from their dual status as formal organizations and marketplaces (like Airbnb, Ravenelle 2019), or their combination and blurring of platforms, infrastructures and markets (e.g. Kornberger, P fl ueger, and Mouritsen 2017; Plantin et al. 2018).”
BackgroundCavélius, F., Endenich, C., & Zicari, A. P. (2020) · Comptabilité - Contrôle - Audit · doi:10.3917/cca.262.0089 · Cited by 37 · see citing works
Making artworks valuable: Categorisation and modes of valuation work
Plante, M., Free, C. W., & Andon, P. (2020) · Accounting Organizations and Society · doi:10.1016/j.aos.2020.101155 · Cited by 38 · see citing works
Social Media and the Infrastructuring of Sociality
Alaimo, C., & Kallinikos, J. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x20190000062018 · Cited by 36 · see citing works
Bottausci, C., Robson, K., & Dambrin, C. (2024) · Accounting Organizations and Society · doi:10.1016/j.aos.2023.101535 · Cited by 32 · see citing works
The Organizational Engine of Rankings: Connecting “New” and “Old” Institutionalism
Ringel, L., Branković, J., & Werron, T. (2020) · Politics and Governance · doi:10.17645/pag.v8i2.2576 · Cited by 32 · see citing works
“…steer the processes and, to some degree, are able change the outcomes (see Pollock & D’Adderio, 2012), other organizations create and maintain what Kornberger, Pflueger, and Mouritsen (2017) call “evaluative infrastructures”—a mix of technologies, assemblages, institutional arrangements,…”
BackgroundMemories lost: A history of accounting records as forms of projection
Matringe, N., & Power, M. (2023) · Accounting Organizations and Society · doi:10.1016/j.aos.2023.101514 · Cited by 32 · see citing works
“Recent accounting digitization studies have mostly focused on organizational structure shifts (Agostino & Sidorova, 2017; Bhimani & Willcocks, 2014; Grenier et al., 2015), market changes (Poon, 2009; Williams, 2013), and valuation mechanisms (Kornberger et al., 2017; Lee et al., 2015).”
‘God Is Protecting Me … And I Have Mace’: Defensive Labour In Precarious Workplaces
Ladegaard, I., Ravenelle, A. J., & Schor, J. B. (2021) · The British Journal of Criminology · doi:10.1093/bjc/azab080 · Cited by 35 · see citing works
Unveiling the features of successful eBay smartphone sellers
Silva, A. P., Moro, S., Rita, P., & Cortez, P. C. (2018) · Journal of Retailing and Consumer Services · doi:10.1016/j.jretconser.2018.05.001 · Cited by 30 · see citing works
Studying the Gig Economy ‘Beyond the Gig’: A Research AgendaPreprint
van Doorn, N., & Shapiro, A. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4583329 · Cited by 34 · see citing works
AI in management control: Emergent forms, practices, and infrastructures
Sundström, A. (2024) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102701 · Cited by 39 · see citing works
Markets, infrastructures and infrastructuring markets
Araújo, L., & Mason, K. J. (2021) · AMS Review · doi:10.1007/s13162-021-00212-0 · Cited by 36 · see citing works
Von Performativität zu Generativität: Bewertung und ihre Folgen im Kontext der Digitalisierung
Mennicken, A., & Kornberger, M. (2021) · KZfSS Kölner Zeitschrift für Soziologie und Sozialpsychologie · doi:10.1007/s11577-021-00755-x · Cited by 28 · see citing works
Self-citationPflueger, D. P., Palermo, T., & Martinez, D. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x20190000062015 · Cited by 28 · see citing works
Self-citationLegal infrastructures: How laws matter in the organization of new markets
Pellandini‐Simányi, L., & Vargha, Z. (2019) · Organization Studies · doi:10.1177/0170840619835245 · Cited by 28 · see citing works
“…and technology studies highlight that seemingly apolitical technological and classificatory infrastructures convey underlying political ideas, often a ‘master narrative’ (Star, 2002) and act as tools of control and governance (Miller & Rose, 1990; Winner, 1999; also see Kornberger et al., 2017).”
BackgroundDecuypere, M., & Lewis, S. (2021) · Journal of Education Policy · doi:10.1080/02680939.2021.1995629 · Cited by 27 · see citing works
“Far from being static monoliths of neutrally stored information, such infrastructures are profoundly relational and in a state of constant change, flux and (re)creation (e.g., Decuypere 2021; Piattoeva and Saari 2020; Lewis and Hartong 2021; Kornberger, Pflueger, and Mouritsen 2017).”
BackgroundBerlinski, É., & Moralès, J. (2023) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102697 · Cited by 35 · see citing works
Chinyamurindi, W. (2022) · Frontiers in Psychology · doi:10.3389/fpsyg.2022.949914 · Cited by 27 · see citing works
“In essence, an investment is needed not only financially but also through support structures, including policies for remote working to be a success (Kornberger et al., 2017).”
BackgroundDrivers of management control systems in tourism start-ups firms
Pavlatos, O. (2020) · International Journal of Hospitality Management · doi:10.1016/j.ijhm.2020.102746 · Cited by 26 · see citing works
From reactivity to reputation management: online consumer review systems in the restaurant industry
Kim, B., & Velthuis, O. (2021) · Journal of Cultural Economy · doi:10.1080/17530350.2021.1895280 · Cited by 31 · see citing works
“In making sense of this, we turn to Kornberger et al. (2017) who argue platform organizations such as Uber and Airbnb deploy a distinct evaluative infrastructure and leverage heterarchies over hierarchies and as a result centralize power while radically decentralizing control.”
BackgroundPflueger, D., Kornberger, M., & Mouritsen, J. (2022) · European Accounting Review · doi:10.1080/09638180.2022.2147973 · Cited by 26 · see citing works
“…these same accounting techniques both shaped and encumbered the movement of organizational forms towards more horizontal patterns of relationships in joint ventures, platforms and networks (Dechow & Mouritsen, 2005; Håkansson & Lind, 2004; Hopwood, 1996; Kornberger et al., 2017; Seal et al., 1999).”
Self-citation(Infra)structural Discontinuity: Capital, Labour, and Technological Change
Cole, M. (2022) · Antipode · doi:10.1111/anti.12887 · Cited by 27 · see citing works
“Platform governance has its genesis in this institutional context (Kornberger et al. 2017), but also moves beyond it (Montalban et al. 2019).”
BackgroundInstitutional Perspectives on Digital Transformation
Gegenhuber, T. K., Logue, D. M., Hinings, C. R., & Barrett, M. I. (2022) · Research in the sociology of organizations · doi:10.1108/s0733-558x20220000083001 · Cited by 27 · see citing works
Homines Diversi: Heterogeneous Earner Behaviors in the Platform Economy
Cansoy, M., Eddy, S., Ladegaard, I., & Schor, J. (2020) · Sociologica · doi:10.6092/issn.1971-8853/11508 · Cited by 23 · see citing works
Gegenhuber, T. K., Schüßler, E., Reischauer, G., & Thäter, L. (2022) · Emerald Group Publishing Limited eBooks · doi:10.1108/s0733-558x20220000079004 · Cited by 26 · see citing works
Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market
Chua, W. F., Fiedler, T., & Boedker, C. (2024) · Accounting Organizations and Society · doi:10.1016/j.aos.2024.101549 · Cited by 24 · see citing works
Balsiger, P., Jammet, T., Cianferoni, N., & Surdez, M. (2022) · Competition & Change · doi:10.1177/10245294211055612 · Cited by 25 · see citing works
“Studies on the reactivity of fi rms to the evaluative infrastructures (Kornberger et al., 2017) of rankings and ratings have shown strategic responses developed by organizations, for instance, by reacting to customer reviews in order to protect their market identity (Beuscart et al., 2016; Wang et…”
BackgroundSmartness and thinking infrastructure: an exploration of a city becoming smart
Träskman, T. (2022) · Journal of Public Budgeting Accounting & Financial Management · doi:10.1108/jpbafm-12-2020-0200 · Cited by 24 · see citing works
Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability
Raeni, R., Thomson, I., & Frandsen, A. (2022) · Social and Environmental Accountability Journal · doi:10.1080/0969160x.2022.2066553 · Cited by 23 · see citing works
“This paper focuses on the Indonesian government’s use of climate tagging (Kornberger, Pflueger, and Mouritsen 2017; Madsen 2015; Thaler 1999; Thaler and Sunstein 2021) designed to track climate change expenditures and connect them with climate impacts.”
BackgroundInfluentialSu, Y. P., Hou, F., Qi, M., Li, W., & Ji, Y. C. (2021) · Journal of Healthcare Engineering · doi:10.1155/2021/5519891 · Cited by 24 · see citing works
“,e platform is one of the most significant business model innovations of value cocreation [18].”
BackgroundRetracted4.0 Technological transformations: heterogeneous effects on regional growth
Capello, R., & Lenzi, C. (2023) · Economics of Innovation and New Technology · doi:10.1080/10438599.2023.2204523 · Cited by 22 · see citing works
“A digital platform can therefore be de fi ned as a ‘ matchmaker ’ between providers who o ff er a production capacity and users interested to use, buy, or enjoy it (Kornberger et al., 2017).”
BackgroundPeer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community
van den Bussche, P., & Dambrin, C. (2020) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-12-2018-3797 · Cited by 23 · see citing works
Properties of feedback mechanisms on digital platforms: an exploratory study
Steur, A., & Seiter, M. (2020) · Journal of Business Economics · doi:10.1007/s11573-020-01009-6 · Cited by 25 · see citing works
“In particular, they can specify whether the transaction was positive, neutral or negative (Kornberger et al. 2017).”
BackgroundInfluentialClose encounters and the illusion of accountability in the sharing economy
McDaid, E., Boedker, C., & Free, C. W. (2019) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-09-2017-3156 · Cited by 22 · see citing works
Gegenhuber, T. K., & Naderer, S. (2018) · Innovation · doi:10.1080/14479338.2018.1481753 · Cited by 21 · see citing works
Working in the Context of Austerity : Challenges and Struggles
Baines, D., & Cunningham, I. (2020) · Bristol University Press eBooks · Cited by 21 · see citing works
Aspers, P., & Darr, A. (2022) · British Journal of Sociology · doi:10.1111/1468-4446.12965 · Cited by 18 · see citing works
The Organization of Digital Platforms
Ametowobla, D., & Kirchner, S. (2023) · Zeitschrift für Soziologie · doi:10.1515/zfsoz-2023-2012 · Cited by 17 · see citing works
“Its adherents try to understand platforms as governance mode (Dolata, 2019a; Flyverbom et al., 2019; Grabher & König, 2020; Kornberger et al., 2017; Kretschmer et al., 2020; Stark & Pais, 2021).”
BackgroundEditorial: Themed section on accounting and valuation studies
Millo, Y., Power, M., Robson, K., & Vollmer, H. (2020) · Accounting, Organizations and Society · doi:10.1016/j.aos.2020.101223 · Cited by 17 · see citing works
Reilley, J. T., & Scheytt, T. (2019) · Research in the sociology of organizations · doi:10.1108/s0733-558x20190000062004 · Cited by 18 · see citing works
Barron, G. R. S. (2022) · Higher Education · doi:10.1007/s10734-022-00903-y · Cited by 19 · see citing works
“…media, platforms such as Ebay and Uber have been examined as evaluative infrastructures, “an ecology of devices that disclose values of actions, events and objects in heterarchically organized systems (such as platforms) through the maintenance of protocol” (Kornberger et al., 2017, p. 85).”
BackgroundKrüger, A. K., & Heßelmann, F. (2020) · Zeitschrift für Soziologie · doi:10.1515/zfsoz-2020-0015 · Cited by 17 · see citing works
“…sich unmittelbar auf Fragen nach Sichtbarkeit aus, da unterschiedliche mediale Formate wie Zahlen, Texte, Listen, Piktogramme oder Grafiken (vgl. Kornberger et al. 2017) einerseits unterschiedliche Bewertungspraktiken ermöglichen bzw. daraus hervorgehen (vgl. Pollock 2012; Wagner & Barth 2016)…”
BackgroundCo-creation in Macrotask Knowledge Work on Online Labor Platforms
Seppänen, L., Spinuzzi, C., Poutanen, S., & Alasoini, T. (2021) · Nordic Journal of Working Life Studies · doi:10.18291/njwls.123166 · Cited by 19 · see citing works
Peck, J., & Phillips, R. (2020) · Sociologica · doi:10.6092/issn.1971-8853/11613 · Cited by 70 · see citing works
Content moderation on social media: constructing accountability in the digital space
Clune, C., & McDaid, E. (2023) · Accounting Auditing & Accountability Journal · doi:10.1108/aaaj-11-2022-6119 · Cited by 17 · see citing works
Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era
Twyford, E. J., & Abbas, R. (2022) · Meditari Accountancy Research · doi:10.1108/medar-06-2021-1338 · Cited by 18 · see citing works
- Authors
- Kornberger, M., Pflueger, D., & Mouritsen, J.
- Affiliations
- Copenhagen Business School (DK)
- Corresponding author
- Kornberger, Martin
- Venue
- Accounting Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2017-07
- Volume
- 60
- Issue
- 60
- Pages
- 79-95
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2725114605
- Cited by
- 349
- References
- 204
- Citations by year
- 2026: 48 · 2025: 29 · 2024: 48 · 2023: 50 · 2022: 49 · 2021: 46 · 2020: 36 · 2019: 30 · 2018: 9 · 2017: 4
- FWCI
- 36.93
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Accounting Organizations and Society (publishedVersion)
- HAL (submittedVersion, other-oa)
- HAL (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Edinburgh Research Explorer (University of Edinburgh) (submittedVersion, other-oa)
- CBS Research Portal (Copenhagen Business School) (submittedVersion, other-oa)
- WU Research (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Sociology and Political Science › Digital Economy and Work Transformation
- Keywords
- platform organizations, accounting practice, heterarchy, peer review, auditing, eBay, Uber, Airbnb, management accounting, distributed control, relationality, generativity, new organizational forms
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.
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