Restor(y)ing commitment to a failing organization: How narratives and forecasts mitigate anxiety

Maxence Postaire () and François-Régis Puyou ()
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Maxence Postaire: ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand, CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne
François-Régis Puyou: EM - EMLyon Business School

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Abstract: "Purpose This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety. Design/methodology/approach Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings. Findings This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization. Originality/value This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols."

Keywords: Accounting; Antenarrative; Anxiety; Commitment; Forecasts; Narratives (search for similar items in EconPapers)
Date: 2024-03-25
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Published in Accounting Auditing and Accountability Journal, 2024, 37 (3), 840-865 p. ⟨10.1108/AAAJ-03-2021-5204⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04325758

DOI: 10.1108/AAAJ-03-2021-5204

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