Detecting behavioural patterns of Dutch controller graduates through interpretive interactionism principles

Abstract

Purpose -The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession. Design/methodology/approach -Protoscripts were derived, using interview techniques and a research method called "interpretive interactionism". These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations. Findings -The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering.Research limitations/implications -The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete. Practical implications -The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work. Originality/value -Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.

Author-itative interpretation in understanding accounting practice through case research

“…This paper, which was to be based on interpretive interactionism principles, intended to reveal the behavioural patterns ('scripts') that management accountants (said they) used in the shaping, maintenance and exertion of management control (for more details, see De Loo et al, 2006; for more information on scripts, refer to Gioia and Poole, 1984). Notice that this constituted a different goal than the one for the documentary.…”

“…Putting interpretive interactionism principles into practice requires the use of interview techniques (Denzin, 1989), very similar to those the research team had already envisioned. For more specific details on the interview techniques used in this particular situation, refer to De Loo et al (2006).…”

Gedragspatronen van Nederlandse controllers: een analyse aan de hand van interpretatief interactionisme

“…Teneinde het inzicht in de controllerprofessie te vergroten is kwalitatief onderzoek verricht onder afgestudeerde controllers van de Erasmus Universiteit Rotterdam en de Open Universiteit Nederland (De Loo et al, 2006). Het onderzoek is met name gericht op de wijze waarop controllers hun activiteiten uitvoeren, en daarmee op het gedrag van controllers.…”

“…Conform de richtlijnen van Denzin (1989) zijn via interviews met controllers scripts geïdentifi ceerd, waarbij de gemaakte interpretaties in diverse stappen zijn geverifi eerd en bijgesteld in wisselwerking met controllers. Er is zowel gebruik gemaakt van individuele interviews als van groepsinterviews (Choo, 1989;De Loo et al, 2006;Gioia en Poole, 1984;Hedges, 1985;Marriott en Marriott, 2000). Uit het onderzoek is een aantal (gedeeltelijk) samenhangende scripts voortgekomen die hieronder worden gepresenteerd.…”

“…Alle geïnterviewden hebben op schrift bevestigd dat de aldus gevonden thema's hun opvattingen over het beroep correct weergaven. De onderscheiden thema's zijn (De Loo et al, 2006): De positie van de controller in een organisatie. Hoewel de controller een sleutelpersoon is bij het vormgeven en uitvoeren van management control, is hij of zij geheel afh ankelijk van de medewerking van andere organisatieleden bij de concrete invulling hiervan.…”