oru.sePublikationer
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
On the (re)construction of numbers and operational reality: A study of face-to-face interactions
Örebro University, Örebro University School of Business. (Ceroc)
Örebro University, Örebro University School of Business. (Ceroc)ORCID iD: 0000-0003-3676-5155
Örebro University, Örebro University School of Business. (Ceroc)
2016 (English)In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 13, no 2, 159-188 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016. Vol. 13, no 2, 159-188 p.
Keyword [en]
Management accounting, Sensemaking, Managers, Sensegiving, Face-to-face interactions, Numbers
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-50972DOI: 10.1108/QRAM-01-2016-0009ISI: 000381934100002Scopus ID: 2-s2.0-84975853016OAI: oai:DiVA.org:oru-50972DiVA: diva2:941492
Funder
The Jan Wallander and Tom Hedelius FoundationRiksbankens Jubileumsfond
Available from: 2016-06-22 Created: 2016-06-21 Last updated: 2017-10-17Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full textScopus

Search in DiVA

By author/editor
Abrahamsson, GunEnglund, HansGerdin, Jonas
By organisation
Örebro University School of Business
In the same journal
Qualitative Research in Accounting & Management/Emerald
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Altmetric score

Total: 253 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf