A pragmatic constructivist approach to accounting practice and research

2016 ◽  
Vol 13 (3) ◽  
pp. 266-277 ◽  
Author(s):  
Hanne Nørreklit ◽  
Morten Raffnsøe-Møller ◽  
Falconer Mitchell
Keyword(s):  
Conceptual Development ◽  
Management Accounting ◽  
Empirical Studies ◽  
New Paradigm ◽  
Content Type ◽  
Four Dimensions ◽  
Accounting Practice ◽  
Critical Theories ◽  
Pragmatic Constructivism

Purpose The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality. For such construct to function successfully, four dimensions of reality must be integrated in the actor-world relations. Findings This includes an examination of pragmatic constructivist theory as an alternative to traditional realism and critical theories of organizational reality. The papers of the special issue include methodological, conceptual and empirical studies to expand the understanding of management accounting in relation to the actors’ construction of functioning organizational practices. Research limitations/implications As pragmatic constructivism is a relatively new paradigm, there is a need for further methodological and conceptual development and empirical studies of functioning practices. Originality/value In a discipline such as management accounting that can be theoretically polarized between the “realist” scientific mainstream and social constructivist criticism, pragmatic constructivism offers a mediating model in which realism is retained as the pragmatic criteria of success of the organizational actors’ construction.

Quality in qualitative management accounting research

2014 ◽  
Vol 11 (1) ◽  
pp. 29-39 ◽  
Author(s):  
Hanne Nørreklit
Keyword(s):  
Cost Management ◽  
Management Accounting ◽  
Language Game ◽  
Language Games ◽  
Content Type ◽  
Four Dimensions ◽  
Accounting Research ◽  
Pragmatic Constructivism ◽  
Insight Into

Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication. Findings – The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications – In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value – The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

Drivers, types and value outcomes of customer-to-customer interaction

2018 ◽  
Vol 28 (6) ◽  
pp. 710-732 ◽  
Author(s):  
Kristina Heinonen ◽  
Elina Jaakkola ◽  
Irina Neganova
Keyword(s):  
Customer Value ◽  
Empirical Studies ◽  
Service Research ◽  
Future Research ◽  
Content Type ◽  
Integrative Framework ◽  
Customer Interaction ◽  
Interaction Research ◽  
Practical Implications

PurposeCustomer-to-customer (C2C) interaction plays a significant role in service. The purpose of this paper is to identify the drivers that motivate customers to interact with other customers, the interactions through which customers affect other customers and the value outcomes of C2C interactions for the participants.Design/methodology/approachThe paper is based on a systematic literature review of C2C interactions. The authors analyzed 142 peer-reviewed articles to synthesize existing knowledge about C2C interactions. A generic value framework is used to categorize earlier research and reveal areas for further research.FindingsThe main outcome of this study is an integrative framework of C2C interaction that bridges C2C interactions and customer value. The findings indicate customer-, firm- and situation-induced drivers of C2C interactions. Outcome- and process-focused C2C interactions are identified to result in functional, emotional and social value outcomes. Avenues for additional research to explore issues related to current technology-saturated service settings are proposed.Research limitations/implicationsThe paper proposes an agenda for future research to extend the C2C interaction research domain and explore how such interactions create value for the customer. The role of the service provider is not explicitly addressed but is an important area for further research.Practical implicationsCompanies can use the framework to understand how they can become involved in and support beneficial C2C interaction.Originality/valueThis paper reviews empirical studies on C2C interaction, offering a systematic review of C2C interaction and producing an integrative framework of C2C interaction. It identifies a research agenda based on the framework and on topical issues within service research and practice.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

On the dimensionality of intragroup conflict

2017 ◽  
Vol 28 (5) ◽  
pp. 538-562 ◽  
Author(s):  
Lin Ma ◽  
Baiyin Yang ◽  
Xueli Wang ◽  
Yan Li
Keyword(s):  
Factor Analysis ◽  
Empirical Studies ◽  
Cognitive Conflict ◽  
Content Type ◽  
Intragroup Conflict ◽  
Four Dimensions ◽  
Coding Schemes ◽  
Standard Scale ◽  
Solid Foundation ◽  
Initial Scale

Purpose The purpose of this paper is to explore the dimensionality of intragroup conflict and to develop an instrument with acceptable psychometric properties for the comprehensive measurement of conflict. Design/methodology/approach This paper strictly follows the standard scale-developing method: first, establish theoretical dimensions of intragroup conflict; then, develop the initial scale through in-depth interviews and coding schemes; third, revise and verify the scale through exploratory factor analysis and confirmatory factor analysis; and, finally, examine the predictive validity of the new intragroup conflict scale. Findings This study identifies four dimensions of intragroup conflict – cognitive conflict, affective conflict, behavioral conflict, and interest-based conflict – and provides evidence of construct validity for a new measure. The results show that cognitive and interest-based conflict affect group innovation performance positively, whereas affective and behavioral conflict affects it negatively. Originality/value This study first detects interest-based conflict as a new dimension and explores a more comprehensive scale (ABCI) that reflects all the connotations of conflict, which deepens the understanding of intragroup conflict, laying a solid foundation for empirical studies of conflict.

scholarly journals The voice of dwellers – developing a place brand by listening to its residents

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ulla Hakala
Keyword(s):  
Decision Making ◽  
Conceptual Development ◽  
Place Branding ◽  
Research Area ◽  
Content Type ◽  
Case Examples ◽  
Face To Face ◽  
Decision Making Processes ◽  
E Mail

Purpose Listening to the customers has long been a key phrase and success element in product branding. This paper aims to highlight the importance of listening to residents during the branding of a place. The study explores ways of listening to residents to ensure they are heard and also discusses the challenges and benefits related to place branding flowing from having residents participate in decision-making processes. Design/methodology/approach Listening to residents and offering opportunities to participate requires place branders to fully attend to, comprehend and respond to residents’ comments, requests, ideas and feedback. This study reports on how two Nordic cities – Turku and Helsinki – listen to their residents. The data used comprise face-to-face interviews, telephone and e-mail conversations and documentary material. Findings Residents should not be considered as one homogeneous target; participation options and channels should be adapted to the demographics and geographic issues of the different regions and resident groups. Research limitations/implications The role of residents and the importance of listening are crucial features in the emerging concept of inclusive place branding (Kavaratzis et al., 2017); its future conceptual development could benefit from the case examples at hand. Practical implications City authorities should listen to residents and provide them with opportunities to actively contribute to decision-making. Other cities could learn from the examples introduced in the paper. Originality/value This paper documents two Nordic examples of cities putting into practice a policy of listening to the residents, a previously neglected research area.

Knowing new managerial directions: the role of AIS

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carmela Rizza ◽  
Daniela Ruggeri
Keyword(s):  
Social Practice ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Content Type ◽  
Accounting Practice ◽  
Knowing That ◽  
Global Logistics ◽  
Knowledge Object

Purpose This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice. Design/methodology/approach Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector. Findings The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities. Originality/value The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.

Adoption of students' loan schemes: the contingent role of financial knowledge

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gloria Ocran ◽  
Livingstone Divine Caesar
Keyword(s):  
Critical Role ◽  
Financial Education ◽  
The Body ◽  
Financial Knowledge ◽  
Relative Advantage ◽  
Research Approach ◽  
Content Type ◽  
Four Dimensions ◽  
Behavioural Factors

PurposeDespite the introduction of structural reforms to the students' loan scheme (SLS) in Ghana's higher education sector, patronage is still low. This paper aims to examine the complexity of technological and behavioural factors underpinning the low rate of students' loan adoption in Ghana. It further contributes to the body of knowledge by exploring the moderating role of financial knowledge in the hypothesized relationships.Design/methodology/approachUsing a positivistic research approach, a sample of 700 tertiary students with experience in accessing SLSs were surveyed. An 88% response rate was realized and the data analysed using descriptive statistics, exploratory and confirmatory factor analysis.FindingsFour dimensions of technological factors (relative advantage, trialability, observability and compatibility) and two of behavioural factors (attitude and control behaviour) were positively related to adoption of the SLS. Financial knowledge only moderated the relationship between compatibility, attitude, behavioural control and students' loan adoption.Practical implicationsFinancial knowledge plays a critical role in influencing the investment decisions of people. Management of SLSs needs to offer financial education to targeted parents/students to clear misconceptions. It is also imperative that all other technical challenges are addressed to enhance adoption rates for the SLS. Review of guarantor requirements is needed also.Originality/valueThis paper introduces financial knowledge as a moderating variable to investigate the hypothesized relationships. It offers a developing country insight into how technological/behavioural factors and financial knowledge might be impacting adoption of SLSs.

Educating management accountants as business partners

2019 ◽  
Vol 16 (4) ◽  
pp. 517-541
Author(s):  
Morten Jakobsen ◽  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Teaching Practice ◽  
Management Accounting ◽  
Accounting Education ◽  
Business Practices ◽  
Business Partner ◽  
Content Type ◽  
Business Partners ◽  
Pragmatic Constructivism ◽  
Ability To Act ◽  
Management Accountants

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

How can leader humor enhance subordinates’ service creativity? The moderator of subordinates’ SFIT and the mediator of role modeling

2020 ◽  
Vol 41 (6) ◽  
pp. 865-882
Author(s):  
Leiqing Peng ◽  
Shaohui Lei ◽  
Yulang Guo ◽  
Fei Qiu
Keyword(s):  
Service Industry ◽  
Empirical Studies ◽  
Organizational Factors ◽  
Role Modeling ◽  
Content Type ◽  
Moderated Mediation Model ◽  
Path Analyses ◽  
The Impact ◽  
The Relationship

PurposeAs an essential personality charm of leaders, humor can bring a series of positive outcomes to both users and receivers. However, there is also evidence that the impact of leaders’ humor (LH) is constrained by individuals, teams and organizational factors. The aim of this research is to investigate the relationship between LH and subordinates’ service creativity. Based on social learning theory and previous literature on LH, this paper identifies role modeling as the mediator and suggests that subordinates’ sensitivity to favorable interpersonal treatment (SFIT) moderates these relationships.Design/methodology/approachIn order to test the proposed moderated mediation model, this study employed hierarchical multiple regression and path analyses with valid data of 348 samples.FindingsResults revealed that LH positively affects role modeling and service creativity of subordinates, while subordinates' SFIT positively moderates the relationship between LH and subordinates' service creativity via role modeling.Practical implicationsIn compliance with these findings, this research suggests that enterprises should pay attention to the role of humor from middle managers and strengthen managers' role modeling through multiple measures to establish a relaxed and harmonious atmosphere in the workplace.Originality/valueBuilt on the conceptual framework, this study contributes to the literature on LH and employees’ service creativity by treating role modeling as the mechanism and SFIT as the moderator. This research is one of the first few empirical studies to investigate the relationship between LH and service creativity of service personnel in the service industry.

Does project culture matter? A comparative study of two major hospital projects

Facilities ◽  
2014 ◽  
Vol 32 (13/14) ◽  
pp. 801-824 ◽  
Author(s):  
Jian Zuo ◽  
George Zillante ◽  
Zhen-Yu Zhao ◽  
Bo Xia
Keyword(s):  
Construction Projects ◽  
Empirical Studies ◽  
Cultural Issues ◽  
Content Type ◽  
Study Approach ◽  
Project Outcomes ◽  
Project Culture ◽  
Questionnaire Surveys ◽  
Project Level

Purpose – This research aims to investigate the impacts of project culture on the performance of construction projects. Cultural issues in the construction industry have attracted growing attention from both practitioners and academia. However, there are few studies on culture issues at the project level. The influence of project culture has not traditionally been on the research radar. Design/methodology/approach – A case study approach, utilising questionnaire surveys, in-depth interviews and review of project documents, was used to investigate project culture and its associated impacts in two major hospital projects. Findings – The results indicated that project culture played an important role in achieving harmonious relationships between project participants and better project outcomes in terms of schedule, functionality, satisfaction with the process, satisfaction with the relationships, environmental issues addressed commercial success, further business opportunities and overall performance. Case 1 outperformed Case 2 in these performance indicators. Similarly, it became clear that the project’s culture should be developed from the outset and sustained during the project period. Furthermore, it was also highlighted that the project culture should be translated to all levels of the supply chain, i.e. sub-contractors and suppliers. Practical implications – The findings enabled the client to understand the role of project culture and actively commit towards the development and maintenance of the project culture from very early on. It also helps project teams to understand how to deal with cultural issues at the project level. Originality/value – This study is one of limited empirical studies that offer in-depth insights of how project culture affects the performance of construction projects. It is also the first study of hospital projects on the research topic.

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