What is it about?
Organisations tend to devise and use calculative responses to inform and legitimise their strategic actions. We show for the first time how the embedment of emotional rhetoric and utterances into calculative discourses play an essential role in the construction, mobilisation, and preservation of certain strategic and calculative choices during volatilities.
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Why is it important?
This study adds more evidence on the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization, and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via colourful blending of different rhetoric to make it acceptable.
Perspectives
While our study is constrained to Australian public universities financial responses, its findings have implications for university decision-makers and higher education policy makers across the globe when it comes to university management using calculative devices in persuading people to work their way through financial hardship caused by an extreme health crisis like COVID-19 pandemic.
Zahirul Hoque
Prince Sultan University
Read the Original
This page is a summary of: Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities, Journal of Public Budgeting Accounting & Financial Management, March 2022, Emerald,
DOI: 10.1108/jpbafm-09-2021-0137.
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