Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy
研究挪威季度国民账户的计算实践，揭示核算团队如何应对正式分类与日常计算之间的差距，并采用认知策略处理弱数据，对会计学中中断与超现实表征的文献有贡献。
Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.