Short and long translations: Management accounting calculations and innovation management

Mouritsen, Jan; Hansen, Allan Dreyer; Hansen, Carsten Ørts

doi:10.1016/j.aos.2009.01.006

Cited by 126 publications

(136 citation statements)

References 45 publications

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“…Following ANT studies (e.g. Berg, 1997;Callon, 1986;Latour, 1996;Mouritsen, 2005;Mouritsen et al, 2002Mouritsen et al, , 2009) the aim is not to present the actors/networks in a jargonlike manner; rather, it is to provide a comprehensive narrative de-scription -defined as a theorised reflexive discussion and explanation (Akrich and Latour, 1992;Latour, 2005) -of the actors and their networks in situ. Latour (2005) suggests that a good ANT account is "one that traces a network… is a narrative or a de-scription or a proposition where all the actors do something" (p. 128).…”

Section: Table 2: Actor-network Theory Concepts and Their Definitionsmentioning

confidence: 99%

The role of actor associations in understanding the implementation of Lean thinking in healthcare

Παπαδόπουλος

Radnor

Merali

2011

International Journal of Operations &Amp; Production Management

123

106

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Purpose -The importance of networks in effecting the outcomes of change processes is wellestablished in the literature. Whilst extant literature focuses predominantly on the structural properties of networks, our purpose is to explore the dynamics of network emergence that give rise to the outcomes of process improvement interventions. Through the use of ActorNetwork Theory (ANT) we explore the dynamics in the implementation of a process improvement methodology in the complex organisational setting of a UK National Health Service Trust. The paper illustrates the utility of ANT in articulating the dynamic nature of networks underpinning socio-technical change, and our analysis provides insights for the management process change initiatives.Design/methodology/approach -This is a rich qualitative study in the Pathology Unit of a UK National Health Service Trust, using ANT as the theoretical lens for tracking the emergence and transformation of networks of individuals over the course of a management intervention to promote "Lean thinking" for process performance improvements.Findings -ANT is useful for explicitly tracking how organisational players shift their positions and network allegiances over time, and for identifying objects and actions that are effective in engaging individuals in networks which enable transition to a Lean process. It is important to attend to the dynamics of the process of change and devise appropriate timely interventions enabling actors to shift their own positions towards a desired outcome.Research limitations/implications -We make the case for using theoretical frameworks developed outside the operations management to develop insights for designing process interventions.Originality/value -By understanding the role of shifting networks managers can use timely interventions during the process implementation to facilitate the transition to Lean processes: e.g. using demonstrable senior leadership commitment and visual communication.Paper Type -Research paper.

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Section: Table 2: Actor-network Theory Concepts and Their Definitionsmentioning

confidence: 99%

The role of actor associations in understanding the implementation of Lean thinking in healthcare

Παπαδόπουλος

Radnor

Merali

2011

International Journal of Operations &Amp; Production Management

123

106

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“…First we need to examine what other management controls are assembled around the core value. Like all actors, core values do not gain their strength through being inherently good or effective but through their abilities to enrol and mobilise others (Mouritsen et al, 2009). Second we need to recognise that without the corralling of these other actors the core value itself will not be able to continue its travel through time and space (Latour, 1986).…”

Section: Theoretical Framing: Actor-network Theorymentioning

confidence: 99%

Core values as a management control in the construction of “sustainable development”

Jollands

Akroyd

Sawabe

2015

Qualitative Research in Accounting &Amp; Management

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Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach – A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research. Findings – It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications – These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value – This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.

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“…In tracing the associations that form to make up the translation we were able to discern the management controls enrolled into the process. Most importantly, adding weight to the findings of Mouritsen et al (2009), we are able to understand how these management controls rather than merely controlling the implementation of intended strategy are able to act to assist with defining the actions required to implement the new core value in practice. This is in line with the comment of Chua and Mahama (2007, 78) that "[a]ccounting then was not only a medium for the construction of corporate identity but an outcome of the identities constructed."…”

Section: Discussionmentioning

confidence: 99%

The Network Effects of Core Values on Management Controls

Jollands¹,

Akroyd²,

Sawabe³

2012

SSRN Journal

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Acknowledgements -This paper has benefited from the helpful comments on earlier versions made by Habib Mahama, Kohji Yoshikawa, Casey Rowe, participants at the 8 th International Management Control Research Conference, participants at MONFORMA 2010, participants at the 4th New Zealand Management Accounting Conference, participants at the 2013 Management Accounting Section Research and Case Conference, and seminar participants at the Department of Operations Management, Copenhagen Business School and Department of Accounting, University of Exeter, Business School. 1 The Network Effects of Core Values on Management Controls Abstract:Simons' (1995b) levers of control have become one of the most prominently utilized management control system frameworks in the accounting literature. In this paper we focus on core values, which guide and motivate an organization, an area of the framework not examined in the accounting literature. Specifically we examine the process through which a new core value develops. We also show how this process is influenced by and acts upon the other levers of control. We highlight how this process initially involves few actors, little complexity and creates a descriptive definition for the core value. This descriptive definition prompts more actors to become involved resulting in greater complexity. The prompt for these actors to become involved is their search and discovery activities aimed at understanding the practical relevance of the new core value. The process of developing the core value and the search for practical relevance necessitates the creation and transformation of other management controls. These management controls in turn change the core value and other actors within the process. The process of search and discovery provides belief control through embedding elements of the core value in the management controls that were created or transformed. While the core value may be displaced its effects on other controls remain in place thus showing how and why controls embody both technical and social elements.

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Short and long translations: Management accounting calculations and innovation management

Cited by 126 publications

References 45 publications

The role of actor associations in understanding the implementation of Lean thinking in healthcare

The role of actor associations in understanding the implementation of Lean thinking in healthcare

Core values as a management control in the construction of “sustainable development”

The Network Effects of Core Values on Management Controls

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