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On the (re)construction of numbers and operational reality: A study of face-to-face interactions
Örebro universitet, Handelshögskolan vid Örebro Universitet. (Ceroc)ORCID-id: 0000-0001-8253-6180
Örebro universitet, Handelshögskolan vid Örebro Universitet. (Ceroc)ORCID-id: 0000-0003-3676-5155
Örebro universitet, Handelshögskolan vid Örebro Universitet. (Ceroc)
2016 (Engelska)Ingår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 13, nr 2, s. 159-188Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

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.

Ort, förlag, år, upplaga, sidor
Emerald Group Publishing Limited, 2016. Vol. 13, nr 2, s. 159-188
Nyckelord [en]
Management accounting, Sensemaking, Managers, Sensegiving, Face-to-face interactions, Numbers
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-50972DOI: 10.1108/QRAM-01-2016-0009ISI: 000381934100002Scopus ID: 2-s2.0-84975853016OAI: oai:DiVA.org:oru-50972DiVA, id: diva2:941492
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelseRiksbankens JubileumsfondTillgänglig från: 2016-06-22 Skapad: 2016-06-21 Senast uppdaterad: 2019-03-27Bibliografiskt granskad

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Abrahamsson, GunEnglund, HansGerdin, Jonas

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