IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v36y2011i7p428-455.html
   My bibliography  Save this article

Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures

Author

Listed:
  • Dambrin, Claire
  • Robson, Keith

Abstract

In this paper we explore performance measurement practices in the pharmaceutical industry with particular focus on the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners and other healthcare professionals. We draw upon Latour’s sociology of translation to explore performance measures in the organizational field of pharmaceutical companies operating in France. Access to sales data is heavily circumscribed by government regulation of the health sector: doctors’ prescriptions that generate sales remain hidden from pharmaceutical companies. We explore how organizational actors build control and address problems of ‘circulating reference’ (Latour, 1999) in this setting. We show how ambivalence, opacity, bricolage, and practical actions enabled by inscription devices strengthen networks of performance measurement. In so doing, we contribute to the sociology of translation by highlighting how weak references can perform and circulate without reversibility in the chains of transformation between matters and forms. We also seek to add to and to depart from the literature on performance measurement focusing on transparency and certainty as key features for ‘successful’ implementation of performance measures.

Suggested Citation

  • Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
  • Handle: RePEc:eee:aosoci:v:36:y:2011:i:7:p:428-455
    DOI: 10.1016/j.aos.2011.07.006
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361368211000663
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.aos.2011.07.006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    3. Preston, Alistair M., 2006. "Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 559-578, August.
    4. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    5. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    6. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    7. repec:dau:papers:123456789/1094 is not listed on IDEAS
    8. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.
    9. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    10. Claire Dambrin & Caroline Lambert & Samuel Sponem, 2007. "Control and Change. Analysing the Process of Institutionalisation," Post-Print halshs-00170562, HAL.
    11. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    12. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    13. Véronique Malleret & Annick Bourguignon & Hanne Norreklit, 2004. "The American balanced scorecard versus the French tableau de bord : the ideological dimension," Post-Print hal-00486648, HAL.
    14. Joel M. Stern & G. Bennett Stewart & Donald H. Chew, 1996. "Eva®*: An integrated financial management system*," European Financial Management, European Financial Management Association, vol. 2(2), pages 223-245, July.
    15. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    16. Christopher D. Ittner & William N. Lanen & David F. Larcker, 2002. "The Association Between Activity‐Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
    17. Ezzamel, Mahmoud & Lilley, Simon & Willmott, Hugh, 2004. "Accounting representation and the road to commercial salvation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 783-813, November.
    18. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    19. Miller, Peter, 1991. "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 733-762.
    20. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
    21. Arnaboldi, Michela & Azzone, Giovanni, 2010. "Constructing performance measurement in the public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 266-282.
    22. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    23. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    24. Fabian Muniesa, 2007. "Market technologies and the pragmatics of prices," Post-Print halshs-00160893, HAL.
    25. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2008. "Manufacturing shareholder value: The role of accounting in organizational transformation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 107-140.
    26. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    27. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    28. 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)

    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. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
    2. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
    3. Daniela Ruggeri & Carmela Rizza, 2017. "Accounting information system innovation in interfirm relationships," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 203-225, May.
    4. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    5. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    6. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    7. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    8. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
    9. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    10. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    11. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    12. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
    13. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
    14. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    15. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    16. Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman, 2016. "Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(4), pages 365-389, June.
    17. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    18. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
    19. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    20. Qu, Sandy Q. & Cooper, David J., 2011. "The role of inscriptions in producing a balanced scorecard," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 344-362.

    More about this item

    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:eee:aosoci:v:36:y:2011:i:7:p:428-455. 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: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    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.