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

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.

Language in the technology subject at the Danish Higher Technical Examination Programme

Working with problem-based learning (PBL) in the technology subject differentiates The Higher Technical Examination Programme (HTX) from other secondary school programs in Denmark. Challenges include interpretation of different elements which vary from teacher to teacher as the teachers have very different professional backgrounds. This has consequences for students and indicates that a solid disciplinary tradition has yet to be developed. It could possibly be argued that teachers’ communications on the subject, are only abstractions and not concepts. To solve these problems, it seems pertinent to apply the conceptualising method (Nørreklit 1973), to create useful and precise concepts free from possible ambiguities as a contribution to a coordinated language. In conclusion, it has been possible to use Pragmatic Constructivism (PC) to unfold the language games of the technology subject and enable the teachers to discuss their subject with each other thereby creating change in the subject and organisation.

India and China: Perceptions of Images and the Lost Equilibrium

This paper looks into perceptions and images that India and China have constructed over the span of civilizational, colonial and post-colonial periods by analyzing some of the socio-cultural, politico-economic and civiliza- tional undercurrents. It argues that not having a correct understanding of these has resulted in misunderstandings and misperceptions. It also argues that the equilibrium that existed between India and China during the last three decades has been lost due to the balance of power favoring China; the Galwan military standoff that ended up in fatalities on both sides was just one of the manifesta- tions of this. It concludes that both need to find a new equilibrium, which may take longer than the expected, however, policy recalibration through pragmatic constructivism could be a good beginning.

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

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.

Perspectives to management language games and social interaction in self-managing organizations

This essay identifies a theoretically interesting area, i.e. language and social interaction in self-managing organizations. By building upon earlier work in Wittgensteinian language games, we show that despite some existing research on management language games (inside and outside pragmatic constructivism), not much is known about language games in self-managing organizations. The essay brings together ideas concerning language games in general management and pragmatic constructivism, making a novel contribution in the area. Furthermore, we present an ethnomethodological perspective on analysing language and social interaction: conversation analysis (CA). We suggest that CA could be utilized to analyse social interaction within self-managing organizations in more detail, showing how the specific institutional characteristics of this type of organization are talked into being in this particular context. Several further research questions are proposed for future studies in management language games and language and social interaction.

Model for managing Generation Z employees based on meaningfulness

The subject of this research is the transformation of management of new generation of employees based on meaningfulness as management of organizational event-thinking and personal value of work for the employee. The goal of this research consists in the creation of model for managing Generation Z employees based on meaningfulness (logo management). The author sets a task to substantiate feasibility of the balanced management system of Generation Z employees based on meaningfulness, elaborate the model of logo management for Generation Z employees, determine the sequence and main content of stages in implementation of logo management, as well as rationalize the risks. Special attention is given to ensuring meaningful work of the employees as the value of management. The research methodology is based on pragmatic constructivism, critical analysis, actor approach, stakeholder approach, communicative-pragmatic approach, and method of modeling. The main results of this work consist in elaboration of the model for managing new generation of employees, structured in the target and organizational-activity blocks. The author’s special contribution lies in determination of correlation between organizational event-thinking and management of personal significance (value). The dialectical connection between the understanding of organizational event-meaning and its benefits for the employee manifests in the meaningful work and meaningful collaboration. The results can be used in human resource management in its explication from the resource approach to the person towards the person as a carrier of meaningfulness. The scientific novelty is defined by the following: development of the model for managing Generation Z employees based on meaningfulness is aimed at achieving organizational goals, while pursuing personal benefits. The conclusion is made on feasibility of a balanced logo management of the Generation Z employees formalized in the indicated model. The author outlines the risks of implementation of logo management model.

Educating management accountants as business partners

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.

CSR Appropriation Process in Six Member Companies of the Global Compact Network Tunisia

There is currently no work dealing with CSR appropriation through a sensemaking perspective. The purpose of this research is to understand the CSR appropriation process of companies registered in a network through a sensemaking perspective. Anchored in pragmatic constructivism, this research mobilizes an intervention research method in the study of six cases of companies belonging to the Global Compact network for which we have been the coordinator. The data collection method consists of semi-structured and collective interviews as well as observation. The content analysis allowed for an interpretation of the results by applying a "case-oriented strategy", a "replication strategy" and "inter-case" analysis. The results show three stages of sensemaking in which the network intervenes (enactment) according to the stage of practice of CSR in the firm: (1) an intersubjective construction corresponding to pragmatic sensemaking (2) the passage from an intersubjective construction to generic construction characterised by an "organised anarchy" (3) generic construction where the sensemaking is political and procedural as influenced by strategy and corporate culture. The network interferes favourably in the process of sensemaking (enactment) by acting on the strategic technical and the cognitive levels.