Abstract
Accounting, often considered “the writing of money”, keeps track of value by naming and counting and underwrites further valuing by putting value on the record. Accounting ranges across a great variety of practices, contexts, and materials and has done so since the very invention of writing. Among the increasingly recognized roles of accounting to record and represent value, this chapter draws attention to how accounting locates value in organizations and society and, in so doing, how it spatializes worth. Its examples illustrate how by locating value, accounting creates and re-shapes physical and conceptual spaces, establishing where the value is: from organizations and markets to the planet.