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Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy
Accounting, Organizations and Society ( IF 4.114 ) Pub Date : 2023-10-10 , DOI: 10.1016/j.aos.2023.101522
Sabina Du Rietz

Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.

中文翻译:

GDP核算——计算季度经济时的认知策略研究

先前的宏观经济核算研究主要集中在国民账户的概念和政治发展以及这些理论概念如何产生经济现实。通过将重点转向宏观经济核算的计算实践,研究挪威季度国民经济核算(QNA),当前的工作强调国民经济不仅是在增长的政治话语和国际分类中构成的,而且是在日常过程中构成的计算数字。它展示了 QNA 团队如何努力遵守正式分类并找到与之匹配的可靠的经验解释。在这种情况下,采用认知策略来处理正式分类和日常计算实践之间的“差距”和不一致。通过对二阶测量和中断表示的处理形成的计算文化中弱数的验证和支持进行理论化,本研究为关于中断和超真实表示的新兴会计文献做出了贡献。
更新日期:2023-10-10
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