On the (re)construction of numbers and operational reality

Gun Abrahamsson, Hans Englund and Jonas Gerdin

Qualitative Research in Accounting & Management, 2016, vol. 13, issue 2, 159-188

Abstract: 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.

Keywords: Management accounting; Sensemaking; Managers; Sensegiving; Face-to-face interactions; Numbers (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:13:y:2016:i:2:p:159-188

DOI: 10.1108/QRAM-01-2016-0009

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