{"title":"日常金融化的生活体验:分层表演法","authors":"Ariane Agunsoye","doi":"10.1016/j.cpa.2024.102756","DOIUrl":null,"url":null,"abstract":"<div><p>To incentivise active engagement with investments and the development of a diversified asset portfolio for retirement, the government has introduced subsidized, tax-efficient financial products. Drawing on the narratives of 60 UK individuals, this paper reveals the unintended outcomes of financial products being employed as governmental technology. Whereas performativity studies have explored how institutional changes, discourses and devices impact financial practices, they concentrate on devices employed within institutions such as calculative tools, models and rankings rather than everyday financial products and their accompanying constraints. This study responds to this gap by centring the characteristics of financial products within a layered performativity framework and incorporating inequalities inherent in a capitalist welfare state. By unravelling the interaction between the characteristics of financial products and income and work constraints, this paper extends understandings of overflows within a performativity framework. Government-supported financial products inadvertently construct the conditions for passive financial practices, being utilized as savings tools instead of as a stepping stone for active engagement with investments. Yet, these mis- or backfires of financial products nevertheless conform to norms of self-reliance, showcasing how seemingly contrasting elements of performativity can be present at the same time.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000558/pdfft?md5=bed349c2f85ddcb9af66b4fc6d497339&pid=1-s2.0-S1045235424000558-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Lived experiences of everyday financialization: A layered performativity approach\",\"authors\":\"Ariane Agunsoye\",\"doi\":\"10.1016/j.cpa.2024.102756\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>To incentivise active engagement with investments and the development of a diversified asset portfolio for retirement, the government has introduced subsidized, tax-efficient financial products. Drawing on the narratives of 60 UK individuals, this paper reveals the unintended outcomes of financial products being employed as governmental technology. Whereas performativity studies have explored how institutional changes, discourses and devices impact financial practices, they concentrate on devices employed within institutions such as calculative tools, models and rankings rather than everyday financial products and their accompanying constraints. This study responds to this gap by centring the characteristics of financial products within a layered performativity framework and incorporating inequalities inherent in a capitalist welfare state. By unravelling the interaction between the characteristics of financial products and income and work constraints, this paper extends understandings of overflows within a performativity framework. Government-supported financial products inadvertently construct the conditions for passive financial practices, being utilized as savings tools instead of as a stepping stone for active engagement with investments. Yet, these mis- or backfires of financial products nevertheless conform to norms of self-reliance, showcasing how seemingly contrasting elements of performativity can be present at the same time.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1045235424000558/pdfft?md5=bed349c2f85ddcb9af66b4fc6d497339&pid=1-s2.0-S1045235424000558-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235424000558\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000558","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Lived experiences of everyday financialization: A layered performativity approach
To incentivise active engagement with investments and the development of a diversified asset portfolio for retirement, the government has introduced subsidized, tax-efficient financial products. Drawing on the narratives of 60 UK individuals, this paper reveals the unintended outcomes of financial products being employed as governmental technology. Whereas performativity studies have explored how institutional changes, discourses and devices impact financial practices, they concentrate on devices employed within institutions such as calculative tools, models and rankings rather than everyday financial products and their accompanying constraints. This study responds to this gap by centring the characteristics of financial products within a layered performativity framework and incorporating inequalities inherent in a capitalist welfare state. By unravelling the interaction between the characteristics of financial products and income and work constraints, this paper extends understandings of overflows within a performativity framework. Government-supported financial products inadvertently construct the conditions for passive financial practices, being utilized as savings tools instead of as a stepping stone for active engagement with investments. Yet, these mis- or backfires of financial products nevertheless conform to norms of self-reliance, showcasing how seemingly contrasting elements of performativity can be present at the same time.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations