Valuation Studies and the Critique of Valuation

Doganova, Liliana; Giraudeau, Martin; Helgesson, Claes-Fredrik; Kjellberg, Hans; Lee, Francis; Mallard, Alexandre; Mennicken, Andrea; Muniesa, Fabián; Sjögren, Ebba; Zuiderent‐Jerak, Teun

doi:10.3384/vs.2001-5992.142287

Cited by 47 publications

(39 citation statements)

References 13 publications

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“…Despite the importance of performance measurement systems and performance indicators on organizational and social life, there are relatively few studies which shift their attention to the valuation practices of how value is captured (Helgesson & Muniesa, 2013;Doganova et al, 2014) and "how performance as an object of knowledge is observed and "learnt"" (Mehrpouya & Samiolo, 2016, p.13; see also Chenhall et al, 2013). This paucity of research also resonates with the need to reconceptualise notions such as performance, employees and business units of traditional performance measurement descriptions in response to the social network and sharing economy business models which permeate today's digital age.…”

Section: Performance Measurement: Related Literature and Conceptual Bmentioning

confidence: 99%

Measuring the unknown

Begkos

Αντωνοπούλου

2020

AAAJ

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Measuring the unknown: Evaluative practices and performance indicators for online platforms AbstractPurpose: In the current digital era where online content is riddled with fabricated metrics and rankings, this research aims to investigate the underpinning mechanisms of the calculative practices which actors engage with to evaluate online platform content in the absence of well-defined performance measures.Design/methodology/approach: The paper focuses on the online, photo-sharing platform Instagram which is devoid of common performance measures such as rankings, ratings and reviews. The authors applied netnographic methods to capture users' actions and interactions at the Greek Instagram community. The authors adopt a practice lens as informed by Schatzki's 'site ontology' to capture actors' calculative practices as organized by rules, teleoaffective structures, general and practical understandings.Findings: Platform actors engage in aesthetic and palpable evaluations of other user profiles and their posted content. They employ permissible (e.g. using third-party apps) and illicit (e.g. lobbying and procuring engagement) tactics to measure and manage online platform performance, fabricate metrics and blur others' evaluations, in pursuit of prestige and material teleologies. Their calculative practices are conditioned by an implicit social etiquette which permeates the platform both horizontally and vertically.Originality/value: First, the paper captures and theorizes the mechanisms which underpin actors' calculative practices for performance measurement in the absence of robust judgement devices. Second, it demonstrates how ambiguous assemblages of material and prestige teleologies, aesthetic and palpable evaluative regimes, implicit rules and practical expertise, collectively invoke online platform actors' calculative practices and the construction of performance measures. In doing so, it contributes to performance measurement literature via demonstrating how management accounting is implicated in the evaluation of online platform outputs. Practical implications:The paper provides insight on how platform actors fabricate performance metrics, what they perceive as 'good' online content, what constitutes an 'impactful' user account or a 'successful' social media campaign. Such findings are valuable to management accountants, entrepreneurs and practitioners who seek to evaluate online platform performance.

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Section: Performance Measurement: Related Literature and Conceptual Bmentioning

confidence: 99%

Measuring the unknown

Begkos

Αντωνοπούλου

2020

AAAJ

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“…Instead, we are dealing with processes of value ascription and value manifestation. In a programmatic contribution, Doganova et al (2014) write that valuation 'denotes (. .…”

Section: Quantification As Valorisationmentioning

confidence: 99%

Numbers matter! The society of indicators, scores and ratings

Mau

2019

International Studies in Sociology of Education

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The process of quantification is a powerful development shaping many domains of life today. In the area of education, for example, performance measurement, testing and ranking have become common tools of governance. Quantification is not a neutral way of describing society, but a process of valorisation. It has three sociologically relevant effects. Firstly, the availability of quantitative data strengthens social comparisons. Secondly, quantitative measurement of social aspects fosters expanded competition. Thirdly, there is a trend towards increased social hierarchisation because representations such as tables, graphs, lists or scores ultimately transform qualitative differences into quantitative inequalities. This paper unfolds the argument that quantitative ascriptions of status ranks change our order of inequality because things that previously could not be compared with each other are made comparable. Moreover, it asks who bears the power of nomination in the regime of numbers and which forms of contestation might be available.

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“…This can be done, we argue, by minutely tracing how tourism is made to matter in different contexts, according to different registers in multiple and often opposing ways. Here the emerging field of valuation studies provides a new lens to explore and understand the social practices of valuation in tourism; and by making these valuing practices explicit, we also make them more open and accountable to scrutiny (Doganova et al 2014). We hope that this issue will pave the way for many more attempts to tend to tourism values and valuation.…”

Section: Concluding Remar Ksmentioning

confidence: 99%