A learning method of trust building: beyond the performance management of artistic events

Jakob Mathias Liboriussen, Hanne Nørreklit and Mihaela Trenca

Qualitative Research in Accounting & Management, 2021, vol. 18, issue 4/5, 516-544

Abstract: Purpose - This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation. Design/methodology/approach - Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action. Findings - The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results. Research limitations/implications - The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices. Originality/value - This is the first attempt in the accounting literature to develop a learning method of trust building.

Keywords: Performance management; Creativity; Pragmatic constructivism; Learning method of trust building (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-09-2019-0093

DOI: 10.1108/QRAM-09-2019-0093

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