The multidimensional character of accounting numbers

This paper takes as its motivation debates surrounding the multiplicity of functions of accounting information. We are in particular interested in the existential function of accounting numbers and argue that numerical signs having discursive possibilities may acquire new meanings through reframing. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on three-dimensional character of numerical signs, we explore the ways in which numbers can go through instantaneous transformations and tell a new kind of story. In our analysis, we look at the main historical developments and current controversies surrounding accounting practice with a specific focus on scandals involving numerical signs as moments where our understandings and the discursive function of previously inoffensive signs shifts through a collective involvement. We map the purpose and usefulness of Vollmer’s three-dimensional framework in the analysis of selected financial accounting practices and scandals as examples of instances where numbers are reframed to suddenly perform a different existential function in context of their calculative and symptomatic dimensions.

Concrete gown for immaterial flows

Concrete Gown for Immaterial Flows was a sculptural installation and performance commissioned by the Hayward Gallery as part of the Mirrorcity exhibition (14 October 2014 - 4 January 2015). In an age of increasingly abstract power, ideology is disavowed as a twentieth century relic. We are instead told we are governed by pragmatic decisions based on charts and figures. Responding to this notion, Concrete Gown for Immaterial Flows is comprised of a concrete materialisation of abstract financial charts. It forms a stage upon which a series of live music performances take place. Musicians were commissioned to produce new interpretations of Nathan Alterman's "Morning Song", an old Zionist love song to the state, promising to clothe it in concrete and cement. Thus, the immateriality of financial transactions is made physical and given the monumental language it lacks in a patriotic offering for our times.

Seasonality of submesoscale flows in the ocean surface boundary layer

A signature of submesoscale flows in the upper ocean is skewness in the distribution of relative vorticity. Expected to result for high Rossby-number flows, such skewness has implications for mixing, dissipation and stratification within the upper ocean. An array of moorings deployed in the Northeast Atlantic for one year as part of the OSMOSIS experiment reveals that relative vorticity is positively skewed during winter even though the scale of the Rossby number is less than 0.5. Furthermore, this skewness is reduced to zero during spring and autumn. There is also evidence of modest seasonal variations in the gradient Rossby number. The proposed mechanism by which relative vorticity is skewed is that the ratio of lateral to vertical buoyancy gradients, as summarized by the inverse gradient Richardson number, restricts its range during winter but less so at other times of the year. These results support recent observations and model simulations suggesting the upper ocean is host to a seasonal cycle in submesoscale turbulence.