Cited by 349Accounting and Organizational ManagementAccounting Theory and Financial ReportingDigital Economy and Work Transformation

Evaluative infrastructures: Accounting for platform organization

Open access
Kornberger, Martin, Pflueger, Dane, Mouritsen, Jan·2017·Accounting Organizations and Society

Integrity signals

Registry

Crossref · 10.1016/j.aos.2017.05.002

Cites

191 of 191 references verified0 citation errors · 0 not checkable

Statistics

Nothing to recompute.

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
  • 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.

    Interpretationcitation

    The 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.

    Premisecitation

    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.

    “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).

    Premisecitation

    Economists 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 given

    eBay 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 claim
  • May combine two claims.

    Findingreasoning

    Platform 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 claim
  • May combine two claims.

    Findingcitation

    eBay 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 checked
    • cites Klein et al, 2009 source
    • cites Zervas et al, 2015 source
  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Findingnone given

    The 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 claim
  • May combine two claims.

    Findingown data

    eBay'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 claim
  • May combine two claims.

    Findingcitation

    eBay 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.

    Findingcitation

    In 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 claim
  • May combine two claims.

    Findingcitation

    eBay 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 given

    eBay 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationreasoning

    Evaluative 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 claim
  • May combine two claims.

    Premisenone given

    Over 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Premisecitation

    The 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 given

    Platform 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 claim
  • May combine two claims.

    Premisecitation

    Supply 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 checked
    • cites Frances & Garnsey, 1996 source
    • cites Seal et al., 2004 source
    • cites Kraus & Strömsten, 2016 source
  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    The 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 claim
  • May combine two claims.

    Premisenone given

    Platforms 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationreasoning

    Accounting 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 claim
  • Classified as probably not a substantial claim.

    Interpretationreasoning

    Platforms 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 claim
  • May combine two claims.

    Interpretationreasoning

    In 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    The 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Premisecitation

    Digital 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 given

    Control 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 claim
  • May combine two claims.

    Premisecitation

    Platforms 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 given

    Singular 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 claim
  • Classified as probably not a substantial claim.

    Premisecitation

    Accounting, 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 checked
    • cites Robson, 1992 source
    • cites Knorr-Cetina & Grimpe, 2008 source
    • cites Miller & Power, 2013 source
  • Classified as probably not a substantial claim. May combine two claims.

    Premisecitation

    Accounting 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).

    Interpretationreasoning

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Premisenone given

    Platforms' 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 claim
  • Probably not a substantial claim: may not pass S4 (based).

    Premisenone given

    The 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 claim
  • Probably not a substantial claim: may not pass S4 (based).

    Interpretationreasoning

    Because 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Interpretationreasoning

    Heterarchical 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 claim
  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Premisenone given

    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.

    “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 claim
  • Classified as probably not a substantial claim.

    Interpretationnone given

    Evaluative 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 claim
  • Classified as probably not a substantial claim.

    Premisecitation

    Platforms 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 given

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based).

    Interpretationnone given

    Internally platform organizations may resemble hierarchically organized firms.

    “internally platform organizations may resemble hierarchically organized firms.”
    Quote in the paperNot a substantial claim
  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Premisenone given

    Platform 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Premisecitation

    Infrastructures 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).

    Interpretationreasoning

    Protocol 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 claim
  • May combine two claims.

    Interpretationreasoning

    In 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based).

    Interpretationnone given

    Accounting 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 claim
  • May combine two claims.

    Premisecitation

    eBay'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.

    Premisecitation

    On 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.

    Premisecitation

    Categorical 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 data

    The 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 claim
  • May combine two claims.

    Interpretationreasoning

    Evaluative 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
  • May combine two claims.

    Interpretationcitation

    In 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationreasoning

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).

    Premisereasoning

    Infrastructure 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationcitation

    Infrastructures 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 given

    The 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based).

    Interpretationreasoning

    The 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 claim
  • Classified as probably not a substantial claim. May combine two claims.

    Premisecitation

    A 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.

    Premisecitation

    In 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.

    Premisecitation

    Disciplinary 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).

    Premisecitation

    Hopwood'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.

    Interpretationreasoning

    The 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).

    Premisecitation

    Infrastructure 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).

    Premisecitation

    Evaluative 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).

    Premisereasoning

    Infrastructures 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 checked
    • cites Star & Ruhleder, 1996 source
    • cites Bateson, 1972

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • cites Star, 1999 source
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationcitation

    Departing 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.

    Interpretationreasoning

    Even 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 claim
  • May combine two claims.

    Interpretationcitation

    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 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 checked
    • cites Fourcade and Healy, 2013 source
    • cites Fourcade and Healy, 2016 source
  • May combine two claims.

    Premisecitation

    eBay 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.

    Premisecitation

    By 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.

    Premisecitation

    Sellers 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 checked
    • cites Argyris, 1990 source
    • cites Cabral & Hortacsu, 2004 source
    • cites Saeedi et al, 2013

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Interpretationcitation

    eBay'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 claim
  • May combine two claims.

    Interpretationreasoning

    Such 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 claim
  • May combine two claims.

    Interpretationnone given

    Platforms 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.

    Interpretationnone given

    Organizations 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationcitation

    The 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 given

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based).

    Interpretationreasoning

    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.

    “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 claim
  • Classified as probably not a substantial claim.

    Interpretationreasoning

    Evaluative infrastructures operate without a stable referent.

    “Unfolding in this way, evaluative infrastructures operate without a stable referent.”
    Quote in the paperSubstantial claim
  • May combine two claims.

    Interpretationreasoning

    Even 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 claim
  • May combine two claims.

    Premisecitation

    Reputations 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 given

    Online 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.

    Interpretationreasoning

    Hierarchies 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 claim
  • Probably not a substantial claim: may not pass S4 (based).

    Interpretationnone given

    The 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 claim
  • May combine two claims.

    Interpretationreasoning

    Platforms 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 claim
  • Probably not a substantial claim: may not pass S4 (based).

    Interpretationnone given

    Buyers 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.

    Interpretationreasoning

    In 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based).

    Interpretationnone given

    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.

    “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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    In 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.

    Interpretationreasoning

    Past 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Interpretationcitation

    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.

    “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 given

    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.

    “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 claim
  • May combine two claims.

    Interpretationcitation

    Emerging 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 given

    Power 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.

    Interpretationnone given

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based).

    Interpretationnone given

    Evaluative 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    After 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.

    Interpretationreasoning

    Evaluative 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 claim
  • May combine two claims.

    Interpretationcitation

    It 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.

    Interpretationreasoning

    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.

    “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 claim
  • May combine two claims.

    Interpretationreasoning

    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, 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 claim
  • Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.

    Interpretationnone given

    Big 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 claim
  • Probably not a substantial claim: may not pass S4 (based). May combine two claims.

    Interpretationreasoning

    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.

    “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 claim
  • Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims. The quote only partly states this claim.

    Interpretationnone given

    Evaluative 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 claim
  • May combine two claims.

    Interpretationnone given

    Evaluative 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 claim
  • May combine two claims.

    Interpretationreasoning

    Platform 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 claim
  • May combine two claims.

    Interpretationreasoning

    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.

    “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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationreasoning

    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.

    “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 claim
  • Probably not a substantial claim: may not pass S2 (checkable).

    Interpretationreasoning

    The 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 claim
  • Probably not a substantial claim: may not pass S1 (asserted).

    Premisecitation

    The 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.

    Interpretationcitation

    Users 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.

    Interpretationreasoning

    Evaluative 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
110 of 110
  • 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.”
5 of 5

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

    Minor

    The account of relationality says that connecting objects changes them, but later says the relations leave those same connected objects unaltered.

1 of 1

Cites

Flagged first, then by citations

13 of the 204 references couldn’t be matched to a known paper.

Research works printed but not linked: 3

  1. Deleuze, 1992, 59, 3
  2. Luca, 2016, Designing online marketplaces, Vol. 17
  3. Zittrain, 2006, The generative internet, Harvard Law Review, 1190, 1974

Cited by

Sorted by citations

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
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.

Claims read by deepseek-v4.1-flash under definition version 3 (extract-v3) on 2026-10-11.

Classified by jev-1.13-20260917 (gold-guideline-v0.2) on 2026-10-11.

Cited sources are checked by gpt-6-sol.

Statistics and arithmetic are recomputed, not judged.

Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.

What counts as a claim ›How we measure confidence ›How we check this ›

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