A learning method of trust building: beyond the performance management of artistic events

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jakob Mathias Liboriussen ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Performance Management ◽  
Trust Building ◽  
Language Games ◽  
Learning Method ◽  
Content Type ◽  
Measurement Models ◽  
Knowledge Processes ◽  
Conceptual Structures ◽  
The People ◽  
Pragmatic Constructivism

Purpose This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation. Design/methodology/approach Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action. Findings The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results. Research limitations/implications The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices. Originality/value This is the first attempt in the accounting literature to develop a learning method of trust building.

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.

Understanding practice generalisation – opening the research/practice gap

2016 ◽  
Vol 13 (3) ◽  
pp. 278-302 ◽  
Author(s):  
Hanne Nørreklit ◽  
Lennart Nørreklit ◽  
Falconer Mitchell
Keyword(s):  
Building Blocks ◽  
Language Games ◽  
Research Practice ◽  
Content Type ◽  
Pragmatic Constructivism ◽  
Different Types ◽  
Practice Gap ◽  
Research Criteria ◽  
The Relationship ◽  
Insight Into

Purpose The purpose of this paper is to enhance the relationship between research and practice. It addresses the question: How can practitioners’ use of generalisations be understood, with a view towards producing research-based generalisations that facilitate use in practice? Design/methodology/approach Language games are used to explore generalisation in practice, and the framework of pragmatic constructivism is adopted to characterise the generation of practice generalisation. Findings Practice is conceptualised as a complex set of clusters of organised actions run by a set of applied generalisations and driven by human intentions. Practice also encompasses reflective activities that aim to create the generalisations and reflect them into the specific circumstances to create functioning practice. Generalisations depend on underlying concepts. The formation and structure of concepts is explored and used to create the construction and use of different types of generalisation. Generalisations function as cognitive building blocks in constructing strings of interconnected functioning activities. Managers make their own functioning generalisations that, however, do not satisfy the research criteria for acceptable generalisations. The research/practice gap is shaped by the very different language games played. Research limitations/implications If research is to be useful to practice, the generalisations produced must methodologically articulate the types of generalisation that pervade the methods with which practitioners construct functioning activities. Further research has to give more insight into such processes. Originality/value The paper contributes insight into both the generalisation debate and the research/practice gap debate.

scholarly journals Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Lennart Nørreklit ◽  
Lino Cinquini ◽  
Frederik Koeppe ◽  
...  
Keyword(s):  
Performance Management ◽  
Death Rate ◽  
Design Methodology ◽  
European Countries ◽  
Content Type ◽  
Reality Construction ◽  
Pragmatic Constructivism ◽  
The Uk ◽  
Lower Death Rate

PurposeThe study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it.Design/methodology/approachPragmatic constructivism (PC) is employed as a lens through which the performance management of each country can be examined and compared over a period encompassing the first wave of COVID-19.FindingsOfficial statistics show that one of the countries has a significantly lower death rate. It developed and operated a more detailed and precise system of performance management. From the perspective of PC, this system supported efforts to build a functioning reality construction integrating facts, possibilities, values and communication.Originality/valueThe evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. PC is used as a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different countries.

The Features of B. Shergin’s Cognitive Style (On the Example of the Conceptualization of the Image of the Sea)

2020 ◽  
Vol 81 (1) ◽  
pp. 73-81
Author(s):  
T. A. Sidorova
Keyword(s):  
Cognitive Style ◽  
World View ◽  
Literary Text ◽  
Central Position ◽  
Special Role ◽  
Cognitive Mechanisms ◽  
Cognitive Poetics ◽  
Conceptual Structures ◽  
The People ◽  
Artistic Image

The main aim of this research was to identify the features of B. V. Shergin’s cognitive style through comprehension of the artistic image of the sea in the works of this writer. An analysis of this image was conducted from the standpoint of cognitive poetic. Cognitive poetic is considered as the main method of linguopoetic interpretation of a literary text, whose basic principles include analysis of conceptual structures reflected in the text. In the process of research, the concept of “cognitive style” in correlation with the literary text was clarified, The components of cognitive style, objectified by the image of the sea were specified. Since the literary text was interpreted from the position of cognitive poetics, the main attention was paid not only to linguistic, but also to mental structures. Furthermore, the article explores the wellknown structures of knowledge: presuppositions, concepts, motives, ideas, etc., along with semantic dominants and semantic constructs as strong meaning formations, which are determined by the author’s needs, values, world view and world perception. Therefore, the process of text interpretation takes into account the specificity of linguistic and artistic consciousness of the author, including features of the socio-cultural consciousness of Pomors (members of a subculture). The study showed that each component of B. V. Shergin’s cognitive style has its specific characteristics. The manner of presenting information in the text is characterized by a special emotional tension: understandable and close to the people daily life gets an ontological understanding. Among the cognitive mechanisms, the secondary conceptualization of the concepts of Russian Northern culture plays a special role: many of them acquire a sign of spirituality. It is shown that the specifics of the author’s cognitive style is determined by the features of his consciousness; therefore, the knowledge as sententias, semantic dominants, semantic constructs, stereotypes, values and oppositions holds the central position.

PENGEMBANGAN MODUL PEMBELAJARAN PERANCANGAN SISTEM INFORMASI PADA MATERI PERANCANGAN TERSTRUKTUR BERBASIS TEKNOLOGI KOMPUTER

2019 ◽  
Vol 2 ◽  
Author(s):  
Marlina Marlina
Keyword(s):  
College Students ◽  
Computer Technology ◽  
Learning Method ◽  
Design Development ◽  
Structured Design ◽  
Learning Module ◽  
The People ◽  
Post Test ◽  
Analysis Design ◽  
The University

This research discussed the issue of the development of learning module based computer technology especially a powerpoint. This module is intended to help students receive the material that was delivered by lecturer especially design structured matter which currently learning module media shaped print and the contents of the text are form module so the university students ca not see the material . Based on these problems was built a module learning computer technology with a powerpoint . The reason the manufacture of the module was structured design material with a picture and a symbol of in designing a system so it needs to ease student visualiasi received mater learning. Method of development this module use the model ADDIE (analysis, design, development, implementation and evaluation). Results in this research validated by 2 ( two ) experts namely the people of material said 80% module very reasonable used without revision and media experts said 84% module very reasonable used without revision while results trial by college students by means of pre-test and post-test. The results obtained module very well be used.

כסתות, מספחות and נפשות (Ezek 13:17–23)

2020 ◽  
Vol 132 (2) ◽  
pp. 301-305
Author(s):  
Daewook Kim
Keyword(s):  
Human Beings ◽  
Content Type ◽  
Conceptual Connection ◽  
The People ◽  
The Dead

AbstractThe expression נפשות in Ezekiel 13 refers to two different meanings: (living) human beings and the spirits of the dead. The words כסתות and מספחות seem to refer to the paraphernalia involved in the women’s practice of necromancy and in the fall of the people, respectively. The expression נפשות is employed as antanaclasis to establish a conceptual connection between necromancy and ruin.

Knowledge creation and utilization in project teams

2015 ◽  
Vol 19 (2) ◽  
pp. 351-371 ◽  
Author(s):  
Paul Ihuoma Oluikpe
Keyword(s):  
Project Management ◽  
Tacit Knowledge ◽  
Explicit Knowledge ◽  
Project Teams ◽  
Content Type ◽  
Relational Processes ◽  
Knowledge Processes ◽  
The Social ◽  
Tacit Dimension ◽  
Organizational Results

Purpose – The purpose of this paper is to explore the knowledge processes that interplay in the social construction and appropriation of knowledge and to test these constructs empirically in project teams. Design/methodology/approach – Literature research and quantitative survey were used. The research identified project success, faster completion times, operational efficiency, innovation and generation of new knowledge as dominating project management expectations in the past ten years. It studied how these projects construct and appropriate knowledge within project teams to achieve these five objectives. Using a quantitative approach, data were sought from 1,000 respondents out of a population of 10,000 from 11 project management areas in eight world regions to test the conceptual model in real-world scenarios. The data gathered were analyzed using quantitative analysis tools and techniques such as reliability, correlation and regression. Findings – There is a lingering difficulty within organizations on how to translate tacit knowledge into action. The transfer and utilization of tacit knowledge was shown to be embedded and nested within relationships. Innovation in projects was found to be mostly linked to replication and codification of knowledge (explicit dimension) as opposed to interpretation and assimilation (tacit dimension). Arriving at a mutual interpretation of project details and requirements does not depend on canonical (formal documentation) methods but mostly on non-canonical (informal) and relational processes embedded within the team. Originality/value – This work studies, in empirical and geographical detail, the social interplay of knowledge and provided evidence relative to the appropriation of knowledge in the project organizational form, which can be extrapolated to wider contexts. The work scoped the inter-relational nature of knowledge and provided further evidence on the nebulous nature of tacit/intangible knowledge. It also proved further that organizations mostly rely on explicit knowledge to drive organizational results, as it is easily actionable and measurable.

Performance management in public universities: overcoming bureaucracy

2018 ◽  
Vol 67 (4) ◽  
pp. 736-753 ◽  
Author(s):  
Nunzio Angiola ◽  
Piervito Bianchi ◽  
Letizia Damato
Keyword(s):  
Performance Management ◽  
Public Universities ◽  
Organizational Factors ◽  
Public University ◽  
Management Systems ◽  
Management Tools ◽  
Performance Levels ◽  
Content Type ◽  
Performance Management Systems ◽  
Adoption And Implementation

Purpose Considering a micro performance perspective, the purpose of this paper is to analyze whether and to what extent the adoption of better performance management systems could improve the performance levels of a public university. Design/methodology/approach With reference to a period of four years (2011-2014), the quality of performance management systems of 29 Italian universities (response rate: 48 percent) was examined and the possible effects on performance levels of these institutions were analyzed by means of statistical methodologies (multiple regression analysis). Outcome indicators were considered. Findings The findings indicate the need to go further “measurement,” and to take care of performance “management,” especially in complex organizations as universities, where academicians identify themselves more with their professions than with the organization and where technicians and administrative employees might look at the performance-based reform with “bureaucratic eyes.” A fruitful cooperation between the professional soul and the bureaucratic one is paramount. Originality/value Studies which analyze organizational factors that could affect the adoption and implementation of performance management systems are rare, and use in prevalence qualitative methods or refer to machine bureaucracies, not many to professional ones as public universities. Moreover, the performance management literature in a public university context deepens the topic of the selection of KPIs and the focus is mainly on macro performance or on management tools for gathering and analyzing performance measures.

Organizational learning, knowledge management practices and firm’s performance

2015 ◽  
Vol 22 (1) ◽  
pp. 14-39 ◽  
Author(s):  
Ajay K. Jain ◽  
Ana Moreno
Keyword(s):  
Knowledge Management ◽  
Organizational Learning ◽  
Performance Management ◽  
Management Practices ◽  
Achievement Orientation ◽  
Content Type ◽  
Power Generation Equipment ◽  
Engineering Organization ◽  
Reward And Recognition ◽  
The Impact

Purpose – The study aims at investigating the impact of organizational learning (OL) on the firm’s performance and knowledge management (KM) practices in a heavy engineering organization in India. Design/methodology/approach – The data were collected from 205 middle and senior executives working in the project engineering management division of a heavy engineering public sector organization. The organization manufactures power generation equipment. Questionnaires were administered to collect the data from the respondents. Findings – Results were analyzed using the exploratory factor analysis and multiple regression analysis techniques. The findings showed that all the factors of OL, i.e. collaboration and team working, performance management, autonomy and freedom, reward and recognition and achievement orientation were found to be the positive predictors of different dimensions of firm’s performance and KM practices. Research limitations/implications – The implications are discussed to improve the OL culture to enhance the KM practices so that firm’s performance could be sustained financially or otherwise. The study is conducted in one division of a large public organization, hence generalizability is limited. Originality/value – This is an original study carried out in a large a heavy engineering organization in India that validates the theory of OL and KM in the Indian context.

Aspects of project learning in construction: a socio-technical model

2014 ◽  
Vol 14 (2) ◽  
pp. 229-244 ◽  
Author(s):  
Ali Mohammed Alashwal ◽  
Hamzah Abdul-Rahman
Keyword(s):  
Latent Variable ◽  
Construction Projects ◽  
Team Building ◽  
Principal Component ◽  
Measurement Model ◽  
Survey Method ◽  
Path Modeling ◽  
Content Type ◽  
Measurement Models ◽  
Project Learning

Purpose – The purpose of this paper is to determine the measurement constructs of learning within construction projects' milieu. The literature indicated some mechanisms of learning in projects under four aspects, namely knowledge sharing, knowledge creation, team action to learn, and learning support. The empirical study attempts to verify whether intra-project learning can be measured through these aspects. Design/methodology/approach – The study used a survey method to collect the data from 36 mega-sized building projects in Malaysia. In total, 203 questionnaires were collected from professionals working in the sites of these projects. The data were analysed using principal component analysis (PCA) to determine the constructs of intra-project learning. Partial least squares-path modeling was used then to confirm the results of PCA and determine the contribution of each construct to intra-project learning. Findings – The results affirmed two constructs of intra-project learning, named, social and technical and each consisted of four indicators of learning. Originality/value – The paper emphasized the socio-technical perspective of learning and contributed to developing a hierarchical measurement model of learning in construction project. A project manager can propose new initiatives in response to the new perspective of learning for team building and continuous development. Lastly, the paper provides a comprehensive presentation of how to estimate the hierarchical measurement models of project learning as a latent variable.

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