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On the (re)construction of numbers and operational reality

Author

Listed:
  • Gun Abrahamsson
  • Hans Englund
  • Jonas Gerdin

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.

Suggested Citation

  • Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2016. "On the (re)construction of numbers and operational reality," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(2), pages 159-188, June.
    • Handle: RePEc:eme:qrampp:v:13:y:2016:i:2:p:159-188
    DOI: 10.1108/QRAM-01-2016-0009
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    Citations

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    Cited by:

    1. Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    2. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    3. Gerdin, Jonas & Johansson, Tobias & Wennblom, Gabriella, 2019. "The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective," Accounting, Organizations and Society, Elsevier, vol. 79(C).

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