Jakob Mathias Liboriussen, Hanne Nørreklit and Mihaela Trenca
This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’…
Abstract
Purpose
This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.
Design/methodology/approach
Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.
Findings
The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.
Research limitations/implications
The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.
Originality/value
This is the first attempt in the accounting literature to develop a learning method of trust building.
Details
Keywords
Morten Jakobsen, Falconer Mitchell, Hanne Nørreklit and Mihaela Trenca
The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted…
Abstract
Purpose
The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice.
Design/methodology/approach
The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations.
Findings
The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners.
Research limitations/implications
The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role.
Originality/value
The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.
Details
Keywords
This paper aims to develop a conceptual framework for tracing the cognitive and affective micro-processes management accountants can draw upon to construct themselves as…
Abstract
Purpose
This paper aims to develop a conceptual framework for tracing the cognitive and affective micro-processes management accountants can draw upon to construct themselves as reflective practitioners within organizational context.
Design/methodology/approach
Drawing on pragmatic constructivism and Heron’s (1992) theory of learning and personhood, the framework provides a methodology for tracing the way management accountants can construct themselves as reflective practitioners by enactig epistemic practices (Cetina, 2001). Furthermore, we enquire into the epistemological requirements for creating trustworthy knowledge and the processes through which actors can diminish the proactive-pragmatic truth gap.
Findings
The framework shows how the participatory function of the mind, deeply rooted in affective processes, is implicated in creating empathic engagement with epistemic objects. Besides the affective dimension, there is the need for logical inferences to link facts and reveal possibilities for helping actors to pursue their value system. Coupling affective and logical processes fosters passionate humility, which helps actors create clear communicative acts with whom other actors can resonate, leading to the development of functioning practices.
Research limitations/implications
Providing a framework for tracing the micro-processes of epistemic practices can serve as a tool for researchers to acquire a more detailed account of the practice and. By looking into the epistemological aspect of practice, researchers could be able to go beyond describing practice and suggest improvements from a pragmatic point of view.
Originality/value
The paper provides a novel insight into the analysis of management accounting practice by showing the interplay between affective and cognitive processes in sustaining epistemic practice. Additionally, it opens up the dialogue on trustworthiness of knowledge generated through epistemic practices.