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How to do more with numbers : elementary stakes, framing, keying, and the three-dimensional character of numerical signs

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Vollmer, Hendrik (2007) How to do more with numbers : elementary stakes, framing, keying, and the three-dimensional character of numerical signs. Accounting, Organizations and Society, 32 (6). pp. 577-600. doi:10.1016/j.aos.2006.10.001 ISSN 0361-3682.

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Official URL: https://doi.org/10.1016/j.aos.2006.10.001

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Abstract

This paper investigates the various ways in which the use numbers is involved in the ordering of activity in social situations. Drawing on social studies of finance and accounting, elementary stakes within the situated use of numbers are initially considered, listing alongside the utilization of numbers as bearers of information their impact on opportunities of action, the embedding of situations, and the use of numbers as social resources. Subsequently, Erving Goffman’s method of frame analysis is drawn upon to more closely investigate how the utilization of numbers is interactively regulated. The framing of activity differentiates consumptive and reproductive utilizations of numbers, and processes of keying manage transitions between frames of consumption and reproduction. Through framing and keying, numbers acquire a three-dimensional character combining calculative, symptomatic and existential qualities. This is illustrated by a sketch of the kind of social order which unfolds when participants attempt to regulate at a distance activity embedded in networks of circulating numbers. In conclusion, there appear to be general differences between the use of numbers and the use of letters and written narrative which derive from the more immediate bearing of the use of numbers on the ordering of social situations, and particularly its unique power of upkeying.

Item Type: Journal Article
Divisions: Faculty of Social Sciences > Warwick Business School > Accounting
Faculty of Social Sciences > Warwick Business School
Journal or Publication Title: Accounting, Organizations and Society
Publisher: Elsevier
ISSN: 0361-3682
Official Date: August 2007
Dates:
DateEvent
August 2007Published
10 January 2007Accepted
Volume: 32
Number: 6
Page Range: pp. 577-600
DOI: 10.1016/j.aos.2006.10.001
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access

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