The role of narrative in developing management control knowledge from fieldwork

2016 ◽  
Vol 13 (3) ◽  
pp. 330-349 ◽  
Author(s):  
Will Seal ◽  
Ruth Mattimoe
Keyword(s):  
Narrative Analysis ◽  
Management Control ◽  
Research Methodologies ◽  
Content Type ◽  
Organizational Storytelling ◽  
Business Knowledge ◽  
Critical Approaches ◽  
Original Case ◽  
Constructivist Perspective ◽  
Control Knowledge

Purpose This paper aims to develop a methodology of business knowledge creation based on a synthesis between the perspective of reality informed by pragmatic constructionism (PC) and critical approaches to narrative analysis informed by antenarrative concepts. Design/methodology/approach The paper identifies commonalities and contrasts between narrative and PC. Interpreting an original case study of a hotel by deploying both methodologies, the paper shows how a synthesis of the two approaches can help to construct management control knowledge. Findings PC and narrative have many overlaps and complementarities. Practitioners like stories both to make sense of their own roles and to develop personal strategic agendas. Antenarrative concepts demonstrate the potentially generative properties of organizational storytelling. The PC approach also constructs corporate narratives but, additionally, provides a set of criteria against which we can evaluate the stories of practitioners on the basis of “does it work?”. Research limitations/implications More interpretive field study processes are called for as a way of testing the robustness of the research design developed in the paper. Practical implications A successful management control topos has to be business-specific and co-authored with contributions from participants both inside and outside the organization. Narrative and PC research methodologies both encourage reflexivity, in which the researchers explicitly explore not just the positions of their interviewees, but also their own position and reactions. The creation of business knowledge is seen as a co-production between the researchers and the researched, as they share concepts and reflections during the fieldwork process. Originality/value The paper compares and contrasts two interpretive research methodologies, narrative and a pragmatic constructivist perspective. Especially when the concept of antenarrative is deployed, the two methodologies offer fruitful possibilities for dialogical conversation, as they espouse slightly different views on the nature of actor reality.

Some proposals for impactful management control research

2012 ◽  
Vol 9 (3) ◽  
pp. 228-244 ◽  
Author(s):  
Will Seal
Keyword(s):  
Management Control ◽  
Research Management ◽  
Content Type ◽  
Management Consultants ◽  
Pragmatic Constructivism ◽  
School Research ◽  
Control Research ◽  
Critical Approaches ◽  
The Many ◽  
The Impact

PurposeThe purpose of this paper is to show how management control researchers can improve their practical impact through research designs that recognise the many dimensions of organizational reality.Design/methodology/approachManagerial knowledge in the academy and managerial practice may become detached from one another as practitioners and academic discourses are influenced by different sources of texts and modes of legitimisation. Although this can be a problem in accounting research, management accounting researchers have developed the necessary elements for critical engagement with practice. Identifying a common ontological basis for researchers and practitioners, it is argued that pragmatic constructivism explains how managers construct their reality through integrating logic, facts, values and communication. It is also argued that management consultants have implicitly understood this view of reality in the way that they package their solutions. Academic researchers can replicate the pragmatic constructivist ontology whilst adopting more explicitly theoretical and critical approaches.FindingsThe paper proposes the academy can productively imitate some of the knowledge creation of the consultant yet still retain both theoretical rigour and academic values.Originality/valueThe paper presents a research design that can improve the impact of business school research whilst maintaining academic integrity.

scholarly journals Unpacking the package

2015 ◽  
Vol 12 (4) ◽  
pp. 346-376 ◽  
Author(s):  
Mark Evans ◽  
Basil Phillip Tucker
Keyword(s):  
Organisational Change ◽  
Clean Energy ◽  
Management Control ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Informal Control ◽  
Content Type ◽  
Energy Company ◽  
Management Controls ◽  
Control Package

Purpose – The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011). Design/methodology/approach – This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company. Findings – Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation. Originality/value – This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

Automating attendance recording of contingent labours at a large construction site

2012 ◽  
Vol 2 (8) ◽  
pp. 1-9
Author(s):  
Saroj Koul
Keyword(s):  
Power Plant ◽  
Radio Frequency Identification ◽  
Power Plants ◽  
Subject Area ◽  
Management Control ◽  
Class Discussion ◽  
Construction Site ◽  
Large Power ◽  
Content Type

Subject area Operations and human resourcing. Study level/applicability This case study is intended for use in graduate, executive level management and doctoral programs. The case study illustrates a combined IT and HR driven participative management control system in a flexible organization structure. It is intended for a class discussion rather than to illustrate either effective or ineffective handling of an administrative situation. Case overview The case describes the situation of managing unskilled workforces (≥14,000 workers) during the construction phase of the 4 × 250MW power plants both for purposes of turnout as well as due compensation, in the event of an accident. The approved labour forces appointed for 45 × 8 h. Man-days after a rigorous fitness test and approvals of the safety officer are allocated housing and other necessary amenities and a commensurate compensation system. Expected learning outcomes These include: illustrating typical organizational responsibility structure at a construction site of a large power plant; illustrating the planning and administrative control mechanism in implementing strategy at a construction site of a large power plant; offering students the opportunity to understand and view a typical operational (project) structure; allowing students to speculate adaptations in the wake of an ever-changing business and company environment; and providing an opportunity to introduce a power scenario in India, Indian labour laws and radio frequency identification technology and to relate this to the case in context. Supplementary materials Teaching notes are available; please consult your librarian for access.

Calibrating management control technologies and the dual identity of family firms

2017 ◽  
Vol 14 (2) ◽  
pp. 157-188 ◽  
Author(s):  
Tarek El Masri ◽  
Matthäus Tekathen ◽  
Michel Magnan ◽  
Emilio Boulianne
Keyword(s):  
Family Firms ◽  
Management Control ◽  
Mental Maps ◽  
Family Identity ◽  
Content Type ◽  
Empirical Level ◽  
The Family ◽  
Management Controls ◽  
Dual Identities ◽  
Control Technologies

Purpose Family firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management control technologies are calibrated to fit into the dual identities of family firms. Design/methodology/approach A qualitative study of 20 family firms was conducted using semi-structured, in-depth interviews with owner-managers, drawings of mental maps and publicly available information. The notion of calibration was developed and used, with its three components of graduation, purpose and reference, as an organizing device for the interpretive understanding of the management control usage and its relation to family firms’ dual identities. Findings The study finds that the use of calculative, family-centric and procedural management controls – in sum the pervasive use of management control technologies – are associated with a professionalization of the family firm, a foregrounding of the business identity and a reduction of the disadvantageous side of familiness. In comparison, the pragmatic and minimal use of management control technologies are found to be associated with an emphasis on family identity. It transpires as liberating, engendering trust and unfolding a familial environment. Research limitations/implications Because results are derived from a qualitative approach, they are not generalizable at an empirical level. By showing how the use of management control technologies is calibrated with reference to family firms’ dual identities, the paper reveals the perceived potency of control technologies to affect the identity of firms. Practical implications The study reveals how family firms perceive management control technologies as strengthening their business identity while weakening their family identity. Thereby, this study provides an account of how management control technologies are expected to change the identity of firms. Originality/value This paper contributes to the management control and family business literatures because it uncovers how management control technologies are calibrated in reference to family firms’ dual identities. It shows that calculative, family-centric and procedural management controls are used to professionalize the firm and strengthen its business identity as well as to reduce the negative effects of the family identity. The paper also illustrates how the liberating force of using pragmatic and minimal control technologies can serve to give prominence to the family identity.

Accelerating the implementation of SDG 4: stakeholder perceptions towards initiation of sustainable community engagement projects by higher education institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lombuso Precious Shabalala ◽  
Sisa Ngcwangu
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Community Engagement ◽  
Narrative Analysis ◽  
Qualitative Methodology ◽  
Higher Education Institutions ◽  
Reciprocal Relationship ◽  
Stakeholder Perceptions ◽  
Content Type ◽  
Sustainable Community

Purpose This paper aims to present the results of an investigation on how a reciprocal relationship between the University of Mpumalanga (UMP) in South Africa and the surrounding communities can be used to accelerate the implementation of sustainable development goal 4 (SDG 4). The aim of this paper is to establish stakeholder perceptions on the role of higher education institutions (HEIs) in the development and implementation of sustainable community engagement (CE) projects geared towards the acceleration of SDG 4. Design/methodology/approach A qualitative methodology was adopted. This consisted of a presentation at UMP, an educational tour of the campus and discussion sessions with 3 education officials and 19 high schools representatives from Ehlanzeni District Municipality, Mpumalanga Province, South Africa. Content and narrative analysis were used to analyse the data obtained during the discussions. Findings The key findings indicate that a reciprocal relationship between HEIs and their surrounding communities can be used to accelerate the implementation of SDG 4 by positioning HEIs to take the lead with initiatives and implementation of CE projects. Research limitations/implications For HEIs to be in a better position to take a leading role in CE, they must guide without imposing, else it may lead to stakeholders losing interest. Practical implications The importance of a mutual working relationship between HEIs and communities becomes paramount, as it may lead to the realisation and acceleration of SDG 4 through CE. It is suggested that HEIs prioritise CE and also involve communities from the conceptualisation of any project. Originality/value The paper raises awareness and demonstrates the importance and possibilities of using CE towards the acceleration of the implementation of SDG 4 by HEIs.

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

Digital stories, material transformations: reflections of education students in a pre-teacher program

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Louise Romero-Ivanova ◽  
Paul Cook ◽  
Greta Faurote
Keyword(s):  
High School ◽  
Teacher Education ◽  
Narrative Analysis ◽  
Digital Storytelling ◽  
Teacher Education Program ◽  
Education Students ◽  
Content Type ◽  
Peer Reviews ◽  
Digital Stories ◽  
K 12

Purpose This study centers on high school pre-teacher education students’ reviews of their peers’ digital stories. The purpose of this study is twofold: to bring digital storytelling to the forefront as a literacy practice within classrooms that seeks to privilege students’ voices and experiences and also to encapsulate the authors’ different experiences and perspectives as teachers. The authors sought to understand how pre-teacher education candidates analyzed, understood and made meaning from their classmates’ digital stories using the seven elements of digital storytelling (Dreon et al., 2011). Design/methodology/approach Using grounded theory (Charmaz, 2008) as a framework, the question of how do high school pre-teacher education program candidates reflectively peer review their classmates’ digital stories is addressed and discussed through university and high school instructors’ narrative reflections. Through peer reviews of their fellow classmates’ digital stories, students were able to use the digital storytelling guide that included the seven elements of digital storytelling planning to critique and offer suggestions. The authors used the 2018–2019 and 2019–2020 cohorts’ digital stories, digital storytelling guides and peer reviews to discover emerging categories and themes and then made sense of these through narrative analysis. This study looks at students’ narratives through the contexts of peer reviews. Findings The seven elements of digital storytelling, as noted by Dreon et al. (2011, p. 5), which are point of view, dramatic question, emotional content, the gift of your voice, the power of the soundtrack, economy and pacing, were used as starting points for coding students’ responses in their evaluations of their peers’ digital stories. Situated on the premise of 21st century technologies as important promoters of differentiated ways of teaching and learning that are highly interactive (Greenhow et al., 2009), digital stories and students’ reflective practices of peer reviewing were the foundational aspects of this paper. Research limitations/implications The research the authors have done has been in regards to reviewing and analyzing students’ peer reviews of their classmates’ digital stories, so the authors did not conduct a research study empirical in nature. What the authors have done is to use students’ artifacts (digital story, digital storytelling guides and reflections/peer reviews) to allow students’ authentic voices and perspectives to emerge without their own perspectives marring these. The authors, as teachers, are simply the tools of analysis. Practical implications In reading this paper, teachers of different grade levels will be able to obtain ideas on using digital storytelling in their classrooms first. Second, teachers will be able to obtain hands-on tools for implementing digital storytelling. For example, the digital storytelling guide to which the authors refer (Figure 1) can be used in different subject areas to help students plan their stories. Teachers will also be able to glean knowledge on using students’ peer reviews as a kind of authentic assessment. Social implications The authors hope in writing and presenting this paper is that teachers and instructors at different levels, K-12 through higher education, will consider digital storytelling as a pedagogical and learning practice to spark deeper conversations within the classroom that flow beyond margins and borders of instructional settings out into the community and beyond. The authors hope that others will use opportunities for storytelling, digital, verbal, traditional writing and other ways to spark conversations and privilege students’ voices and lives. Originality/value As the authors speak of the original notion of using students’ crucial events as story starters, this is different than prior research for digital storytelling that has focused on lesson units or subject area content. Also, because the authors have used crucial events, this is an entry point to students’ lives and the creation of rapport within the classroom.

Prisoner’s insomnia prevalence, insomnia associated factors and interventions with sleep as an outcome: a review and narrative analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chris Griffiths ◽  
Farah Hina
Keyword(s):  
Narrative Analysis ◽  
Associated Factors ◽  
Behavioural Therapy ◽  
Post Traumatic Stress ◽  
Content Type ◽  
Cognitive Behavioural ◽  
High Prevalence ◽  
Randomised Control Trials ◽  
Post Traumatic ◽  
Anxiety Depression

Purpose Insomnia is highly prevalent in prisoners. The purpose of this paper is a review of research evidence on interventions with sleep as an outcome (2000 to 2020) and rates of insomnia prevalence and associated factors in prisons (2015 to 2020). Design/methodology/approach An internet-based search used Medline, PubMed, PsycINFO (EBSCOhost), Embase, Web of Science and Scopus. Seven interventions and eight sleep prevalence or sleep-associated factor papers were identified. Findings Intervention research was very limited and the quality of the research design was generally poor. Interventions such as cognitive behavioural therapy for insomnia (CBT-I), yoga and mindfulness can be beneficial in a prison setting. This review identified a high prevalence of insomnia in prisons across the world, which was supported by recent evidence. Factors associated with insomnia include anxiety, depression, post-traumatic stress disorder, personality disorder and pain. Research limitations/implications There is a need for appropriately powered randomised control trials of CBT-I in prisons and a need to use objective measures of sleep quality. Originality/value Due to a lack of an up-to-date review, this paper fulfils the need for a review of the evidence on interventions in prison settings with sleep as an outcome, rates of insomnia prevalence and associated factors in prisons.

Enabling formal MCS design and use: a meta-synthesis of qualitative research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marc Janka
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Management Control ◽  
Employee Behavior ◽  
Goal Congruence ◽  
Management Control System ◽  
Content Type ◽  
Daily Work ◽  
Management Literature ◽  
Design Characteristics

Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.

Being a retailer: narratives not on display

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Damian Ruth ◽  
Frances Gunn ◽  
Jonathan Elms
Keyword(s):  
Decision Making ◽  
Narrative Analysis ◽  
Content Type ◽  
Narrative Approaches ◽  
Actual Nature ◽  
The Everyday ◽  
Business Setting ◽  
Strategy As Practice ◽  
Nuanced Understanding ◽  
Retail Entrepreneurs

PurposeThe purpose of this paper is to explore the everyday tasks and activities undertaken by retailer entrepreneurs and owner/managers when they strategize. Specifically, it interrogates the nature of the intuitive, idiosyncratic strategic agency of a retail owner/manager.Design/methodology/approachThrough adopting a combination of phenomenological and narrative approaches, focussing on illuminating the everyday operational and strategic practices of one retail entrepreneur and owner/manager, a richly contextualized, ideographic account of the procedures and outcomes of their strategizing is provided.FindingsBy revealing narratives that are seldom obvious – often kept behind the counter, and not on display – the authors are able to unravel the social reality of the retailer's decision-making, and the influences of identity, connections with customers and community, emotions and the spirit, and love and family. This study also illuminates how entrepreneurs retrospectively make sense out of the messiness of everyday life particularly when juggling the melding of personal and business realities.Research limitations/implicationsThis paper explores the experiences and reflections of the decision-making of one retail entrepreneur manager within a particular business setting. However, the use of an ideographic approach allowed for an in depth investigation of the realities of strategic practices undertaken by a retail owner that may be extrapolated beyond this immediate context.Originality/valueThis paper develops original insights into the retailer as an individual, vis-à-vis an organization, as well as nuanced understanding of the actual nature of work undertaken by retail entrepreneurs and owner/managers. To this end, this paper contributes to the “strategy-as-practice” debate in the strategic management literature, and to narrative analysis and advances insights to the perennial question: “what is a retailer?”.

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