Measuring the unknown Evaluative practices and performance indicators for digital platforms

被引:32
作者
Begkos, Christos [1 ]
Antonopoulou, Katerina [2 ]
机构
[1] Univ Manchester, Alliance Manchester Business Sch, Manchester, Lancs, England
[2] Univ Sussex, Business Sch, Brighton, E Sussex, England
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2020年 / 33卷 / 03期
关键词
Instagram; Performance measurement; Performance indicators; Practice; Social media; Digital platforms; SOCIAL MEDIA; MEASUREMENT SYSTEMS; MANAGEMENT CONTROL; JOURNAL RANKINGS; ACCOUNTABILITY; STRATEGY; NETNOGRAPHY; VALUATION; METRICS; AGENCY;
D O I
10.1108/AAAJ-04-2019-3977
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose In the current digital era where online content is riddled with fabricated metrics and rankings, this research aims to investigate the underpinning mechanisms of the calculative practices which actors engage with to evaluate digital platform content in the absence of well-defined performance measures. Design/methodology/approach The paper focuses on the online, photo-sharing platform Instagram which is devoid of common performance measures such as rankings, ratings and reviews. The authors applied netnographic methods to capture users' actions and interactions at the Greek Instagram community. The authors adopt a practice lens as informed by Schatzki's 'site ontology' to capture actors' calculative practices as organised by rules, teleoaffective structures and general and practical understandings. Findings Platform actors engage in aesthetic and palpable evaluations of other user profiles and their posted content. They employ permissible (e.g., using third-party apps) and illicit (e.g., lobbying and procuring engagement) tactics to measure and manage digital platform performance, fabricate metrics and blur others' evaluations, in pursuit of prestige and material teleologies. Their calculative practices are conditioned by an implicit social etiquette, which permeates the platform both horizontally and vertically. Originality/value First, the paper captures and theorises the mechanisms which underpin actors' calculative practices for performance measurement in the absence of robust judgement devices. Second, it demonstrates how ambiguous assemblages of material and prestige teleologies, aesthetic and palpable evaluative regimes and implicit rules and practical expertise collectively invoke platform actors' calculative practices and the construction of performance measures. In doing so, it contributes to performance measurement literature via demonstrating how management accounting is implicated in the evaluation of digital platform outputs.
引用
收藏
页码:588 / 619
页数:32
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