Sökning: "Calculative practices"

Hittade 5 uppsatser innehållade orden Calculative practices.

1. 1. Green Numbers in Grey Areas: A study on what methods credit analysts use to integrate incomplete ESG data in the credit rating process

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Erik Voss-Schrader; Gustav Ryhre; [2024]
   Nyckelord :Credit; Debt; Rating; ESG; Epistemic;

   Sammanfattning : In response to the urgent need to address global warming, this study investigates the efforts of two credit rating agencies (CRAs), Aries and Orion, to integrate environmental, social, and governance (ESG) factors into their financial analyses amidst challenges posed by inconsistent and unstandardized data. Based on interviews with nine CRA representatives and Knorr Cetina's theory of epistemic cultures, the present study reveals the difficulties faced by the CRAs with directly linking ESG factors to credit ratings. LÄS MER

3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
   Nyckelord :Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

   Sammanfattning : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. LÄS MER

4. 3. GUNNING FOR PERFORMANCE: THE ROLE OF CALCULATIVE PRACTICES IN GOVERNING THE INDIVIDUAL ESPORTS PLAYER

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Sebastian Smedlund; Nils Wagner; [2020]
   Nyckelord :Performance measurement system; Individuals; Calculative Practices; Foucault; Esports;

   Sammanfattning : In this paper, we seek to examine how the performance of the individual esports player is measured and evaluated. By drawing on a cross-sectional interview study we aim to provide a comprehensive conception of the role of calculative practices in the nascent research area of esports. LÄS MER

5. 4. Numerical professionalization - The role of calculative practices in governing the individual football player

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Carl Grant; Marcus Skantze; [2018]
   Nyckelord :Popular culture; Performance measurement systems; Individuals; Emotions; Foucault;

   Sammanfattning : In a time of pervasive quantitative performance regimes and numerical professionalization, an investigation of individual accountability seems timely. This paper seeks to investigate the role of calculative practices in governing the emotions and performances of individuals within popular culture. LÄS MER

7. 5. Management Control for Market-Driven Innovations: The Role of Calculative Practices in a Stage-Gate Development Process

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Olle Boström; Fredrik Moregård; [2018]
   Nyckelord :Management Control; Calculative Practices; Stage-Gate; Innovation; Market-Driven Innovation;

   Sammanfattning : The perception of how to use management control for innovation has shifted over time, from first being seen as detrimental, to researchers recognising its facilitative potential (Ylinen & Gullkvist, 2014; Chenhall & Moers, 2015). Previous research has investigated the role of calculative practices in an innovation setting, finding that also formal calculative controls can be enabling (Mouritsen, Hansen, & Hansen, 2009; Revellino & Mouritsen, 2015). LÄS MER