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1 – 10 of 15Lise Justesen and Ursula Plesner
The purpose of this paper is to inspire a different way of thinking about digitalization and organizational change by theorizing simultaneity as an alternative to the otherwise…
Abstract
Purpose
The purpose of this paper is to inspire a different way of thinking about digitalization and organizational change by theorizing simultaneity as an alternative to the otherwise dominant root metaphor of sequence in the literature on digitalization and organizational change.
Design/methodology/approach
The theoretical argument is based on a reading of central contributions to the literature on digital technology and organizational change, and particularly inspired by the work positing a constitutive entanglement of technology and organization. We argue for an extension of this line of thinking with a reading of Latour’s notion tonalities. The relevance of the theoretical argument is demonstrated through an illustrative empirical example of the phenomenon digital-ready legislation.
Findings
The paper identifies sequence as a root metaphor in the organization and digital change literature. It develops a simultaneity view and illustrates its relevance through the example of digital-ready legislation, pinpointing how technological, organizational and legal elements are attuned to one another at the same time rather than in sequence.
Practical implications
The sequentiality view has dominated the change management research, which has travelled from research into practice. The simultaneity view has the potential to offer a new approach to planning change, with a focus on the simultaneous alignment of, e.g. legal, organizational and technological elements.
Originality/value
The paper offers an alternative to dominant views on digitalization and organizational change, drawing on an overlooked notion in Latour’s scholarship, namely tonalities. This has potential to qualify the entanglement thesis and develop simultaneity as a new metaphor for understanding digital change.
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The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a…
Abstract
Purpose
The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a productive organizing device in organizational contexts. Energy accounting is considered as performative in organizational practices rather than as a representation of resource use.
Design/methodology/approach
This paper is based on a longitudinal case study of the design phase in a construction project. Data collection entailed observational and document studies as well as interviews with those involved in the design processes. This paper draws on actor-network theory, notably the notions of framing and overflowing, in analyzing the role of energy accounting in design processes and in affecting organizational practice.
Findings
The paper provides several insights regarding energy accounting in the making, energy accounting’s performative role in enacting possible futures, the narrative importance of numbers, and the entangled nature of designing, accounting and organizing practices. The findings demonstrate the strong links between accounting and organizing.
Originality/value
This paper adds to the extant literature on environmental accounting by directing attention to how such accounting practices contribute to forming rather than just informing management decisions. By focusing on how the calculative practices of making such accounts mediate ideas and help assemble new entities, this paper provides useful insights into the performative role of environmental accounting.
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Ursula Plesner, Lise Justesen and Cecilie Glerup
The purpose of this paper is to examine what the authors can learn from organization studies of digital technologies and changes in public organizations, and to develop a research…
Abstract
Purpose
The purpose of this paper is to examine what the authors can learn from organization studies of digital technologies and changes in public organizations, and to develop a research agenda that allows us to produce systematic knowledge about how work practices in the public sector change with digitization.
Design/methodology/approach
The paper is based on an analysis of the organizational studies literature on how digital technologies lead to changes in public sector organization. The literature comprises a wide range of different case studies, and they are analyzed with a specific focus on the insights they offer regarding bureaucracy, accountability and professionals.
Findings
The paper identifies various examples of how digital technologies change important aspects of public sector organizations relating to bureaucracy, accountability and professionals. It is a main finding that no systematic account exists in the organization literature of changes due to digitization specific to the public sector.
Practical implications
The knowledge produced by current and future research in this area is directly applicable for change management. To react productively on the digitization imperative, public managers need to deepen their knowledge of the organizational dimension of digitization.
Originality/value
The paper proposes an agenda for future research, which has the potential to produce both systematic and useful knowledge of how digitization changes central aspects of public sector organizations.
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The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.
Abstract
Purpose
The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.
Design/methodology/approach
In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.
Findings
The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.
Research limitations/implications
This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.
Practical implications
This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.
Social implications
This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.
Originality/value
The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.
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Lise Justesen and Jan Mouritsen
This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored…
Abstract
Purpose
This paper aims to discuss how Bruno Latour's version of actor‐network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research.
Design/methodology/approach
The paper takes the form of a critical literature review and discussion.
Findings
Since the early 1990s, actor‐network theory, particularly the work of Bruno Latour, has inspired accounting researchers and led to a number of innovative studies of accounting phenomena. In particular, Latour's book, Science in Action, has been the primary source of inspiration for accounting research. This means that there is unexplored potential in Latour's more recent writings which may lead to further inspiration and research in the field of accounting.
Research limitations/implications
The paper reviews only a few of the relatively large number of accounting papers that apply actor‐network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor‐network tradition are used in accounting research.
Originality/value
This is the first extensive review discussing the influence of Latour on accounting research that engages in a critical discussion of under‐explored potential in Latour's recent work.
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Lise Justesen and Jan Mouritsen
The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales…
Abstract
Purpose
The purpose of this paper is to analyze relations among different kinds of visualization in annual reports and to trace their interaction with activities in marketing and sales, in design and planning, and in operations. For this purpose it is intended to produce insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.
Design/methodology/approach
It is a case study of a firm that uses different kinds of visualization in many parts of its activities. The case study is based on different kinds of empirical data, such as annual reports, interviews and field observations. This allows a better understanding of relations and translation between visualization and organizational practices. The paper draws on theoretical work on photography and 3‐D visualizations and is inspired by the actor‐network theory approach in its analysis of how various kinds of visualizations interact.
Findings
It is suggested that visualization is important in all aspects of the firm's activities such as accounting, communication, selling, planning and operations. It is shown how the visualizations interact with one another and are superimposed on one another to develop even stronger modes of reporting in the annual report and stronger coordination towards the market, production and operations. Visualizations in annual reports are not merely window dressing but also their traces and referents have to be found elsewhere than in the financial reporting system.
Research limitations/implications
This is a single case study, and more cases need to be analyzed to understand the complexities of interactions between visualizations.
Originality/value
The paper produces insight into the referents that make up a particular image found in the annual report: the 3‐D visualization.
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Kjell Tryggestad, Lise Justesen and Jan Mouritsen
The purpose of this paper is to explore how animals can become stakeholders in interaction with project management technologies and what happens with project temporalities when…
Abstract
Purpose
The purpose of this paper is to explore how animals can become stakeholders in interaction with project management technologies and what happens with project temporalities when new and surprising stakeholders become part of a project and a recognized matter of concern to be taken into account.
Design/methodology/approach
The paper is based on a qualitative case study of a project in the building industry. The authors use actor‐network theory (ANT) to analyze the emergence of animal stakeholders, stakes and temporalities.
Findings
The study shows how project temporalities can multiply in interaction with project management technologies and how conventional linear conceptions of project time may be contested with the emergence of new non‐human stakeholders and temporalities.
Research limitations/implications
The study draws on ANT to show how animals can become stakeholders during the project. Other approaches to animal stakeholders may provide other valuable insights.
Practical implications
Rather than taking the linear time conception for granted, the management challenge and practical implication is to re‐conceptualize time by taking heterogeneous temporalities into account. This may require investments in new project management technologies.
Originality/value
This paper adds to the literatures on project temporalities and stakeholder theory by connecting them to the question of non‐human stakeholders and to project management technologies.
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Kari Lukka, Sven Modell and Eija Vinnari
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…
Abstract
Purpose
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.
Design/methodology/approach
The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.
Findings
The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.
Originality/value
The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.
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