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Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

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Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Book part
Publication date: 9 March 2022

Piero Formica

Free Access. Free Access

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Ideators
Type: Book
ISBN: 978-1-80262-830-2

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Book part
Publication date: 28 August 2018

Abstract

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Exploring the Culture of Open Innovation
Type: Book
ISBN: 978-1-78743-789-0

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Article
Publication date: 22 June 2012

Woody Caan

120

Abstract

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Journal of Public Mental Health, vol. 11 no. 2
Type: Research Article
ISSN: 1746-5729

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Article
Publication date: 1 March 2000

51

Abstract

Details

Kybernetes, vol. 29 no. 2
Type: Research Article
ISSN: 0368-492X

Keywords

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Book part
Publication date: 7 December 2016

Arch G. Woodside

Free Access. Free Access

Abstract

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Case Study Research
Type: Book
ISBN: 978-1-78560-461-4

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Book part
Publication date: 20 June 2017

David Shinar

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Abstract

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 30 May 2018

Gabriela Alvarado, Howard Thomas, Lynne Thomas and Alexander Wilson

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Latin America
Type: Book
ISBN: 978-1-78756-808-2

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Book part
Publication date: 10 August 2017

Abstract

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Anthropological Considerations of Production, Exchange, Vending and Tourism
Type: Book
ISBN: 978-1-78743-194-2

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Book part
Publication date: 2 November 2020

Abstract

Details

Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

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