Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department

Wouters, Marc; Wilderom, Celeste P.M.

doi:10.1016/j.aos.2007.05.002

Cited by 287 publications

(501 citation statements)

References 52 publications

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“…A further implication of our study is to promote further research on how performance measurement systems, and accounting practices more broadly, are actually developed in organizations (c.f., Wouters & Wilderom, 2008). In particular, we analyzed the different responses that can occur when compromises breakdown and how they relate to the potential for productive friction.…”

Section: Resultsmentioning

confidence: 99%

“…Perera, Harrison & Poole, 1997;Baines & Langfield-Smith, 2003). However, most of these studies do not explicitly investigate how the metrics that comprise performance measurement systems are developed (see Wouters & Wilderom (2008) and Townley, Cooper & Oakes (2003) for exceptions). Thus, we extend this literature by examining explicitly the processes that take place in negotiating the scope, design and operation of the metrics included in performance measurement systems.…”

Section: Introductionmentioning

confidence: 99%

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Performance measurement, modes of evaluation and the development of compromising accounts

Chenhall

Hall

Smith

2013

Accounting, Organizations and Society

187

240

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In this paper we develop the concept of compromising accounts as a distinctive approach to the analysis of whether and how accounting can facilitate compromise amongst organizational actors. We take the existence of conflicting logics and values as the starting point for our analysis, and directly examine the ways in which the design and operation of accounts can be implicated in compromises between different modes of evaluation and when and how such compromises can be productive or unproductive. In doing so, we draw on Stark's (2009: 27) concept of 'organizing dissonance', where the coming together of multiple evaluative principles has the potential to produce a 'productive friction' that can help the organization to recombine ideas and perspectives in creative and constructive ways. In a field study of a non-government organization, we examine how debates and struggles over the design and operation of a performance measurement system affected the potential for productive debate and compromise between different modes of evaluation. Our study shows that there is much scope for future research to examine how accounts can create sites that bring together (or indeed push apart) organizational actors with different evaluative principles, and the ways in which this 'coming together' can be potentially productive and/or destructive.2

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Performance measurement, modes of evaluation and the development of compromising accounts

Chenhall

Hall

Smith

2013

Accounting, Organizations and Society

187

240

View full text Add to dashboard Cite

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“…9 This is despite the important insights gained from studies that used data collected from the field to examine directly the psychological processes surrounding the design and use of management accounting practices. Importantly, there is no theoretical reason that contingency research employing psychology theory should use one method 8 For an example of a study using a longitudinal survey design, see Wouters and Wilderom (2008). 9 I use the term 'field study' to refer to the approach to data collection (method) in a study.…”

Section: Bringing the Field Back Inmentioning

confidence: 99%

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

Hall

2016

Management Accounting Research

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“…In the accounting field the adoption of IVR is still limited and most of the accounting examples of IVR fall in the domain of management accounting (Lyly-Yrjänäinen & Suomala, 2012;Wouters & Roijmans, 2011;Wouters & Wilderom, 2008). Management accounting appears to be the most fruitful area in which IVR can bring together academic scholars and practitioners to solve complex organisational problems.…”

Section: Ivr In Public Sector Accountingmentioning

confidence: 99%

The practical relevance of public sector research: the potential contributions of the interventionist approach

Bracci

2017

Rev. contab. organ.

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E. Bracci / Rev. Cont Org 30 (2017) [4][5][6][7][8][9][10][11][12][13] 4The practical relevance of accounting research is one of the main issue currently present in the debate. Scholars engagement and impact of accounting research are all the more required nowadays. Interventionist research (IVR) is considered a potential methodology that allows researchers to contribute to the advancement of both practice and theory. The aim of this paper is to present an analysis of the characteristics of IVR, providing guidance on how it can provide a fruitful methodology to bridge academics and practitioners in the context of public sector research. INTRODUCTIONThere is a growing call made in the literature to increase the practical relevance of accounting research (i.e. Jönsson, 1996;Malmi & Granlund, 2009;Tucker & Parker, 2014;Van Helden & Northcott, 2010) for both managers and policy makers (Coleman, 2007;Swieringa, 1998). The academic/practitioner gap represents an unsolved issue still debated in many facets (Baldvinsdottir, Mitchell & Nørreklit, 2010;Nørreklit, Nørreklit & Mitchell, 2016;Tucker & Lowe, 2014), showing the risk of developing a loop where academic research outputs produced only for academic researchers. In the context of public sector, in particular, we are observing many cases of difficulties and/or failures in bringing about accounting innovations (Arnaboldi & Palermo, 2010) and producing practical relevant accounting research (Tucker & Lowe, 2014), calling for developing research capable of delivering the advancement of both theory and practice. Professional bodies, as well as governments, are pushing universities towards the production of impact-related activities liaising more with the industry and/or the public sector institutions. This is particularly true in the UK and in Italy where universities are required to account for the impact the research activities have generated with an impact on the amount of governmental financing.Method-wise, field research is considered a way through which answering the questions of practitioners and researchers alike (Hopwood, 2002;Lukka & Mouritsen, 2002), trying to bridge academia and practice. Malmi and Granlund (2009) suggest three ways in which to produce practically relevant accounting theories, such as altering some current practices when conducting traditional research, using normative theories as a starting point, and adopting an interventionist research (IVR henceforth) methodology. On a similar manner, Van Helden and Northcott (2010: p. 231) suggest applying interventionist research approaches, engaging scholarship in order to both create new practice and find practical relevant theory or model. IVR can activate a learning process through the continuous collaboration and interaction between the concrete experiences and theoretical observation and development (Dumay & Baard, 2017;Jönsson, 1996).

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Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department

Cited by 287 publications

References 52 publications

Performance measurement, modes of evaluation and the development of compromising accounts

Performance measurement, modes of evaluation and the development of compromising accounts

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

The practical relevance of public sector research: the potential contributions of the interventionist approach

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