Calculations Sparking Innovation Development - A case study investigating the role of accounting calculations in innovation processes within socio-technical systems

Abstract: This thesis explores the use of accounting calculations in innovation processes during socio- technical change. While previous research has elaborated on accounting's role in innovation development within single organizations, limited focus has been given to accounting calculations' role in large systems, often referred to as socio-technical systems. Through a single in-depth case study, we develop a theoretical framework drawing on concepts of transition theory to analyze how accounting calculations were used during the development of an Electrified Road System for Swedish heavy-freight transportation. The study finds that accounting calculations enable, constrain and shape innovation development within the socio-technical levels. While confirming several previous findings within the research domain, we add to the insufficiently investigated discussion of how accounting help shape the development trajectories of innovation. In the case of TranSys, we find that accounting calculations shaped the development trajectories of innovation towards incremental innovation characteristics.