Performative Consequences of Measuring Performance – Insights from Health-care Contexts

Karlsson, Tom S.; Fırtın, Cemil Eren

doi:10.1007/978-3-319-31816-5_4145-1

Cited by 1 publication

(3 citation statements)

References 16 publications

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“…Following an instrumental approach to management accounting practices based on defined strategic objectives, many studies have emphasized management accounting practices as a symbol of economic rationality and profit-oriented, enacted as a way to reform everyday operating practices (Ferreira and Otley, 2009; Franco-Santos et al , 2012), in addition to allocating resources and exercising control in the conduct of greater efficiency, effectiveness and gain of organizational legitimacy in the field (Hopwood, 1987; Nor-Aziah and Scapens, 2007; Rautiainen, 2010). Through them, instances of control and accountability can be implemented and supported by calculations and a general reliance on numbers that encourage managers to respond to demands and be accountable for their financial performance (Karlsson and Firtin, 2016). In this understanding, where pressures on organizations for greater financial performance coexist with their institutional demands, and are not necessarily contradictory, management accounting practices can be enacted to fulfill an instrumental role of comparison between organizations and contexts (Nor-Aziah and Scapens, 2007), and as they evolve, its complexity is reduced.…”

Section: Theoretical Framingmentioning

confidence: 99%

“…In this understanding, where pressures on organizations for greater financial performance coexist with their institutional demands, and are not necessarily contradictory, management accounting practices can be enacted to fulfill an instrumental role of comparison between organizations and contexts (Nor-Aziah and Scapens, 2007), and as they evolve, its complexity is reduced. Thus, the mere possibility of comparison causes changes in organizations (Karlsson and Firtin, 2016).…”

Section: Theoretical Framingmentioning

confidence: 99%

“…This is closely related to calculations and a general confidence in numbers, allowing comparability across different organizations and contexts. The mere possibility of comparison causes changes in organizations (Karlsson and Firtin, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Situated rationalities in response to institutional complexity: the role of management accounting practices

de Oliveira,

Mendonça Neto,

Oyadomari

et al. 2023

JAOC

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Purpose This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production. Findings The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. Research limitations/implications This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. Practical implications This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. Originality/value This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

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