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Article
Publication date: 1 June 2003

Mike Simpson

1178

Abstract

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Journal of Small Business and Enterprise Development, vol. 10 no. 2
Type: Research Article
ISSN: 1462-6004

Available. Content available
Article
Publication date: 1 January 2008

1234

Abstract

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Management Research News, vol. 31 no. 1
Type: Research Article
ISSN: 0140-9174

Available. Content available
Article
Publication date: 24 October 2008

476

Abstract

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Benchmarking: An International Journal, vol. 15 no. 6
Type: Research Article
ISSN: 1463-5771

Keywords

Available. Content available
Article
Publication date: 1 March 2002

119

Abstract

Details

Facilities, vol. 20 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

Available. Content available
Article
Publication date: 3 August 2015

Anne Gimson

112

Abstract

Details

Development and Learning in Organizations: An International Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1477-7282

Available. Content available
Article
Publication date: 1 November 2006

Zahir Irani

249

Abstract

Details

Journal of Enterprise Information Management, vol. 19 no. 6
Type: Research Article
ISSN: 1741-0398

Available. Open Access. Open Access
Article
Publication date: 28 June 2023

Emer Curtis and Breda Sweeney

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing…

2111

Abstract

Purpose

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

Design/methodology/approach

This study collects data using a case study of a firm in the green energy construction sector.

Findings

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

Originality/value

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Article
Publication date: 12 September 2008

384

Abstract

Details

Pigment & Resin Technology, vol. 37 no. 5
Type: Research Article
ISSN: 0369-9420

Available. Open Access. Open Access
Book part
Publication date: 29 November 2021

Hanna Ojala and Ilkka Pietilä

Abstract

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Appearance as Capital
Type: Book
ISBN: 978-1-80043-711-1

Available. Content available
Book part
Publication date: 29 August 2018

Abstract

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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