IDEAS home Printed from https://ideas.repec.org/p/ebg/essewp/dr-07007.html
   My bibliography  Save this paper

Stylistic Creativity in the Utilization of Management Tools

Author

Listed:

Abstract

We analyze the role of management instruments in the development of collective activity and in the dynamics of organization, recurring to pragmatic and semiotic theories. In dualist representation-based theories (rationalism, cognitivism), instruments are seen as symbolic reflections of situations, which enable actors to translate their complex concrete activities into computable models. In interpretation-based theories (pragmatism, theory of activity, situated cognition), instruments are viewed as signs interpreted by actors to make sense of their collective activity, in an ongoing and situated manner. Instruments combine objective artefacts and interpretive schemes of utilization. They constrain interpretation and utilization, but do not completely determine them: they define genus (generic classes) of collective activity, but they leave space for individual or local interpretive schemes and stylistic creation in using them. A major part of organizational dynamics takes place in the permanent interplay between instrumental genus and styles. Whereas representation-based theories can be acceptable approximations in stable and reasonably simple organizational settings, interpretation-based theories make uncertain and complex situations more intelligible. They view emotions and creativity as a key part of the interpretive process, rather than as external biases of a rational modelling process. For future research, we wish to study how interpretation-based theories should impact managerial practices and improve, not only intelligibility, but also actionability of instruments and situations.

Suggested Citation

  • Lorino, Philippe, 2007. "Stylistic Creativity in the Utilization of Management Tools," ESSEC Working Papers DR 07007, ESSEC Research Center, ESSEC Business School.
  • Handle: RePEc:ebg:essewp:dr-07007
    as

    Download full text from publisher

    File URL: http://www.essec.fr/faculty/showDeclFileRes.do?declId=6980&key=__workpaper__
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Swieringa, Robert J. & Weick, Karl R., 1987. "Management accounting and action," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 293-308, April.
    2. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aurélien Ragaigne, 2008. "De l'indicateur à l'évaluation de la satisfaction des usagers," Post-Print halshs-00525827, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Philippe Lorino, 2006. "Les Logiciels De Gestion Integree (Erp) Et L'Hybridation Des Metiers De Gestion – Le Cas D'Un Grand Groupe Industriel," Post-Print halshs-00558373, HAL.
    2. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    3. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    5. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    6. Le Theule, Marie-Astrid & Lupu, Ioana, 2016. "Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 14-33.
    7. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    8. Les Oxley, 2016. "Elites and Secret Handshakes Versus Metrics and Rule-Based Acclamation: A Comment on "Measuring the Unmeasurable"," Econometric Reviews, Taylor & Francis Journals, vol. 35(1), pages 44-49, January.
    9. Damien Mourey, 2009. "Les impensés des approches décontextualisées du contrôle des relations inter-firmes," Post-Print halshs-00459150, HAL.
    10. Marcia Annisette & Alan J. Richardson, 2011. "Justification and accounting: applying sociology of worth to accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 229-249, February.
    11. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    12. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    13. Araújo, Wilde Gomes & Rodrigues, Lúcia Lima & Craig, Russell, 2017. "‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 38-53.
    14. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    15. Lorino, Philippe & Mourey, Damien & Schmidt, Géraldine, 2017. "Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 32-49.
    16. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    17. Frandsen, Ann-Christine, 2002. "From quasars to bus stops and numbers – how a time-network is used and organised within accounting practice," FE rapport 2002-390, University of Gothenburg, Department of Business Administration.
    18. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    19. Mahama, Habib & Chua, Wai Fong, 2016. "A study of alliance dynamics, accounting and trust-as-practice," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 29-46.
    20. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).

    More about this item

    Keywords

    Collective Activity; Genus; Instruments; Interpretation; Management Instruments; Performance Management; Pragmatism; Semiotics; Style;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • Z00 - Other Special Topics - - General - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebg:essewp:dr-07007. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sophie Magnanou (email available below). General contact details of provider: https://edirc.repec.org/data/essecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.