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Accounting for digital promises: restoring and transforming promissory narratives
Department of Accounting, Stockholm School of Economics, Stockholm, Sweden.
Center for Sports and Business, Stockholm School of Economics, Stockholm, Sweden.ORCID iD: 0000-0002-2874-017x
Department of Accounting, Stockholm School of Economics, Stockholm, Sweden.
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).ORCID iD: 0000-0002-0301-9765
2025 (English)In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, Vol. 38, no 3, p. 797-823Article in journal (Refereed) Published
Abstract [en]

Purpose: The paper investigates the relationship between accounting and promises in the context of digital change.

Design/methodology/approach: Relying on emergent literature on accounting and promises, a qualitative field study has been conducted covering 57 interviews with municipal directors, digitalization strategists, administration managers and CFOs in a Swedish region consisting of 13 municipalities.

Findings: The paper provides insights into how municipalities draw on accounting in attempts to reconstruct promissory narratives of the digital. By highlighting two contrasting cases, we show how this can involve practices of either restoration or transformation. Likewise, we find that attempts to restore promises can sometimes have unanticipated effects, in our case a transformation of the promise instead.

Originality/value: We introduce a “promise” lens to the literature on accounting and digital change and empirically describe how accounting is implicated in shaping promises in the context of public sector digital change.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2025. Vol. 38, no 3, p. 797-823
Keywords [en]
Accounting, Digital change, Digitalization, Promises, Promissory narratives
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-66108DOI: 10.1108/AAAJ-12-2022-6232ISI: 001297735100001Scopus ID: 2-s2.0-105001987902Local ID: HOA;;969138OAI: oai:DiVA.org:hj-66108DiVA, id: diva2:1894332
Available from: 2024-09-03 Created: 2024-09-03 Last updated: 2025-04-16Bibliographically approved

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Laurell, ChristoferOts, Mart

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