Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge

Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems

“…(e.g., Ahrens and Chapman 2004;Chapman and Kihn 2009;Free 2007;Jordan and Messner 2012;Jørgensen and Messner 2009) and its development process (Englund and Gerdin 2015;Wouters 2009;Wouters and Wilderom 2008). Building on Adler and Borys (1996), researchers emphasized that four design characteristics-internal and global transparency, flexibility, and repair-play a crucial role in shaping how local users perceive formal systems.…”

“…Based on a longitudinal case study in a multinational company, we show that VAS can indeed affect the development process of an enabling global accounting and control system. We contribute to the literature on enabling development processes 1 (Englund and Gerdin 2015;Wouters and Roijmans 2011;Wouters and Wilderom 2008) by focusing on knowledge integration processes, in which global system designers and designated users negotiate a compromise (cf. Chenhall et al 2013) regarding the knowledge to be codified in a new global system.…”

Realising the richness of psychology theory in contingency-based management accounting research

“…The advantage of field studies in examining psychological processes is illustrated by a comparison of Hall (2011) and Englund and Gerdin (2015). As Another important advantage of field studies is the ability to examine a broader range of psychological responses emanating from a management accounting practice.…”

“…Only examining one account (or characteristic thereof) also ignores how in organisational settings there is typically a need to combine different accounts and/or respond to conflicts between them (e.g., Englund and Gerdin, 2015).…”

Welcoming family business into the accounting family: an introduction to the special issue

“…Partly because of its functional toolbox and partly to the use of different disciplinary approaches such as economics, sociology and (organizational) psychology, there is a wide ontological panorama available that allows for bridging with family business research. Examples of these ontological bridges are the importance of relational networks and actors (Ditillo, 2012), the localized interpretation and sense-making role provided by accounting information (Vaivio, 2006) and the involvement of users in performance measurement (Englund and Gerdin, 2015;Wouters and Wilderom, 2008). The former examples address the functionalistic and instrumental aspects that management accounting and control systems can provide to family business, supporting research on how the peculiarities of family businesses can be accommodated.…”