Numbers in motion

We explore the debates surrounding the constructive and discursive capabilities of accounting information focusing in particular on the reception volatility of numbers once they are produced and ‘exposed’ to various communities of minds. Drawing on Goffman’s (1974) frame analysis and Vollmer’s (2007) work on the three-dimensional character of numerical signs, we explore how numbers can go through gradual or instantaneous transformations, get caught up in public debates and become ‘agents’ or ‘captives’ in creating social order and in some cases social drama. In our analysis we also relate to the work of Durkheim (1993, 2002) on the sociology of morality to illustrate how numbers can become indicators of moral transgression. The study explores both historical and contemporary examples of controversies and recent accounting scandals to demonstrate how preparers (of financial information) can lose control over numbers which then acquire new meanings through social context and collective (re)framing. The main contribution of the study is to illustrate how the narratives attached to numbers are malleable and fluid across both time and space.

Links between tropical Pacific seasonal, interannual and orbital variability during the Holocene

The El Niño/Southern Oscillation (ENSO) is the leading mode of interannual climate variability. However, it is unclear how ENSO has responded to external forcing, particularly orbitally induced changes in the amplitude of the seasonal cycle during the Holocene. Here we present a reconstruction of seasonal and interannual surface conditions in the tropical Pacific Ocean from a network of high-resolution coral and mollusc records that span discrete intervals of the Holocene. We identify several intervals of reduced variance in the 2 to 7 yr ENSO band that are not in phase with orbital changes in equatorial insolation, with a notable 64% reduction between 5,000 and 3,000 years ago. We compare the reconstructed ENSO variance and seasonal cycle with that simulated by nine climate models that include orbital forcing, and find that the models do not capture the timing or amplitude of ENSO variability, nor the mid-Holocene increase in seasonality seen in the observations; moreover, a simulated inverse relationship between the amplitude of the seasonal cycle and ENSO-related variance in sea surface temperatures is not found in our reconstructions. We conclude that the tropical Pacific climate is highly variable and subject to millennial scale quiescent periods. These periods harbour no simple link to orbital forcing, and are not adequately simulated by the current generation of models.