On the (re)construction of numbers and operational reality: A study of face-to-face interactions. Issue 2 (20th June 2016)

• Record Type: Journal Article
• Authors: Abrahamsson, Gun; Englund, Hans; Gerdin, Jonas
• Is Part Of: Qualitative research in accounting & management. Volume 13:Issue 2(2016)
• Page Start: 159
• Page End: 188
• Publication Date: 2016-06-20
• Subjects: Management accounting -- Sensemaking -- Managers -- Sensegiving -- Face-to-face interactions -- Numbers; Managerial accounting -- Periodicals; 658.1511
• DOI: 10.1108/QRAM-01-2016-0009
• Languages: English
• ISSNs: 1176-6093

Abstract

Abstract : Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions. Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis. Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change. Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.