IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v101y2025ics1045235424000662.html
   My bibliography  Save this article

Atmosphere of measurement, consumable tools and the affective life of neoliberalism

Author

Listed:
  • Allain, Élodie
  • Lemaire, Célia
  • Lux, Gulliver

Abstract

This article examines the links between accounting tools, affects and neoliberalism. To explain how accounting tools participate in the affective life of neoliberalism, we conducted longitudinal qualitative research on the health and social care sector in Quebec and examined the links between accounting tools and affects in a context of a neoliberal reform. We use the concept of atmosphere − collective affects present in a given space − to address the collective and spatial dimensions of affects linked to accounting tools. Our study shows that the omnipresence of accounting tools in spaces nurtures the atmosphere of measurement presented here. In this atmosphere, tools are viewed as consumables that could be replaced by newer tools, whereas the idea of quantification, supported by feelings of hope, receives support and endures over time. Our paper calls for broader application of the concept of atmosphere to better understand the affective dimension of neoliberal society.

Suggested Citation

  • Allain, Élodie & Lemaire, Célia & Lux, Gulliver, 2025. "Atmosphere of measurement, consumable tools and the affective life of neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 101(C).
    • Handle: RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000662
    DOI: 10.1016/j.cpa.2024.102767
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235424000662
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2024.102767?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000662. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.