The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design

Wil van Erp, Frans Roozen and Ed Vosselman

Scandinavian Journal of Management, 2019, vol. 35, issue 4

Abstract: This paper contributes to the knowledge of the performativity of accounting by exploring the unexpected consequences of a management accounting and control system (MAC) as designed in a large public organization. In an organization in the Dutch sector of Nursing Homes, Homes for the Elderly and Homecare MAC turns from a system into an actor-network. Rather than being a stable answer machine in the context of decision making or a ready-made tool for performance management by which distant (top) managers and controllers aim to measure and manage performance from time-space distances, MAC is grounded in relations and performatively develops. As such, it becomes multiple.

Keywords: Management accounting and control; Relational agency; Performativity; Multiplicity (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1016/j.scaman.2019.101077

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