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On the (re)construc...
On the (re)construction of numbers and operational reality : A study of face-to-face interactions
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- Abrahamsson, Gun, 1961- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Ceroc
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- Englund, Hans, 1971- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Ceroc
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- Gerdin, Jonas, 1966- (författare)
- Örebro universitet,Handelshögskolan vid Örebro Universitet,Ceroc
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(creator_code:org_t)
- Emerald Group Publishing Limited, 2016
- 2016
- Engelska.
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 13:2, s. 159-188
- Relaterad länk:
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https://urn.kb.se/re...
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visa fler...
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https://doi.org/10.1...
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Abstract
Ämnesord
Stäng
- Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Management accounting
- Sensemaking
- Managers
- Sensegiving
- Face-to-face interactions
- Numbers
- Business Studies
- Företagsekonomi
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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