Judgement devices and the evaluation of singularities: The use of performance ratings and narrative information to guide film viewer choice

Bialecki, Michael, O'Leary, Susan and Smith, David (2016) Judgement devices and the evaluation of singularities: The use of performance ratings and narrative information to guide film viewer choice. Management Accounting Research, . doi:10.1016/j.mar.2016.01.005

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Author Bialecki, Michael
O'Leary, Susan
Smith, David
Title Judgement devices and the evaluation of singularities: The use of performance ratings and narrative information to guide film viewer choice
Journal name Management Accounting Research   Check publisher's open access policy
ISSN 1044-5005
1096-1224
Publication date 2016-02-06
Sub-type Article (original research)
DOI 10.1016/j.mar.2016.01.005
Open Access Status File (Author Post-print)
Total pages 10
Place of publication Camden, London, United Kingdom
Publisher Academic Press
Collection year 2017
Language eng
Abstract The focus ofthis study is to examine how management accounting information is used in the evaluation of singularities.As highlighted byKarpik (2010), singularities represent everyday goods and services that are unique, multidimensional, incommensurable, and of uncertain quality. The paper draws on these underlying properties in investigating how they are evaluated. It does so in the realm of popular culture, a space in whichsingularities are a commonfeature,using the example of aparticular socialphenomenon—thatis, the Internet Movie Database (IMDb). Through the conduct of netnographic and interview-based research, the study explores how management accounting tools embedded within IMDb play a role in shaping diverse social outcomes in relation to popular culture (in this case, the unpredictable and varying film choices of individuals). It further explores how these tools also become constitutive of the core functioning of innovative social phenomena such as IMDb, so as to direct and somehow provide a semblance of order to these social outcomes and the derivation of them. Findings indicate that while the evaluation of singularities such as films are driven by a reliance on quantitative measures, such as the ratings and rankings on IMDb, they also are derived through aligning individual personal interests with that of the ‘information provider’, for example the interests and tastes of reviewers on IMDb. In this respect, our case shows how the problematic nature of imperfect and conflicting performance information can be effectively overcome.
Keyword Management accounting
Singularities
Evaluation
Film
Judgement devices
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ
Additional Notes Available online 6 February 2016

Document type: Journal Article
Sub-type: Article (original research)
Collections: HERDC Pre-Audit
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Created: Tue, 11 Apr 2017, 11:37:25 EST by Karen Morgan on behalf of UQ Business School