‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports

IF 2.5 3区 管理学 Q2 BUSINESS, FINANCE European Accounting Review Pub Date : 2023-11-10 DOI:10.1080/09638180.2023.2273968
Kai Demott, Martin Messner
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Abstract

AbstractThe paper examines the co-production of narrative reports in the context of a non-profit innovation network. Prior research on narrative reporting suggests that corporate reports and similar organizational narratives are likely the product of collective efforts of different actors in the backstage. The actual process of (re-)writing such narratives has received little attention, however. In our paper, we examine how the inputs of different individual actors are translated into an organizational narrative. Mobilizing Goffman’s dramaturgical sociology as our main lens of analysis, we highlight different mechanisms of dramaturgical guidance in backstage interactions, and we show how such guidance can have repercussions on the original authors of narratives when they feel like they are losing ownership of ‘their’ stories. Overall, our paper adds to our understanding of the backstage-frontstage dynamics in narrative reporting.Keywords: NarrativesReportingSuccess storiesDramaturgical guidancePsychological ownership AcknowledgementsWe are very grateful to the participants in this study for their time and support of the project. Earlier versions of the paper were presented at the Assembly of the Swedish Research School in Accounting 2018 (Sigtuna), the EDEN Doctoral Colloquium 2018 (Brussels), and the Doctoral Colloquium at ACMAR 2019 (Vallendar). We would like to thank participants at these events for their valuable comments and suggestions. We particularly thank Carlos Larrinaga (editor) and two anonymous reviewers for their very helpful comments throughout the review process.Disclosure statementNo potential conflict of interest was reported by the author(s).Notes1 Note that, while we present our theoretical perspective upfront, this perspective emerged in an abductive manner (i.e. in interaction with our reading of the empirical material), as is typical for many qualitative studies (see Ahrens & Chapman, Citation2006; Lukka, Citation2014).
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“这是谁的故事?”叙事报道的合作制作与心理归属
摘要本文以非营利性创新网络为背景,考察叙事性报道的合作制作。先前对叙事性报告的研究表明,公司报告和类似的组织叙述很可能是幕后不同参与者共同努力的产物。然而,(重新)书写这种叙事的实际过程却很少受到关注。在我们的论文中,我们研究了不同个体参与者的输入如何转化为组织叙述。利用戈夫曼的戏剧社会学作为我们的主要分析视角,我们强调了幕后互动中戏剧引导的不同机制,并展示了当叙事的原作者感到他们正在失去对“他们的”故事的所有权时,这种引导如何对叙事的原作者产生影响。总的来说,我们的论文增加了我们对叙事报道中后台和前台动态的理解。关键字:叙事报告成功故事戏剧指导心理归属感谢本研究参与者的时间和对项目的支持。该论文的早期版本已在2018年瑞典会计研究学院大会(Sigtuna)、2018年EDEN博士座谈会(布鲁塞尔)和2019年ACMAR博士座谈会(Vallendar)上发表。我们要感谢这些活动的与会者提出的宝贵意见和建议。我们特别感谢Carlos Larrinaga(编辑)和两位匿名审稿人在整个审稿过程中提供的非常有帮助的意见。披露声明作者未报告潜在的利益冲突。注1请注意,虽然我们在前面提出了我们的理论观点,但这种观点是以一种溯因的方式出现的(即与我们对经验材料的阅读相互作用),这是许多定性研究的典型特征(参见Ahrens & Chapman, Citation2006;Lukka Citation2014)。
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来源期刊
European Accounting Review
European Accounting Review BUSINESS, FINANCE-
CiteScore
7.00
自引率
6.10%
发文量
58
期刊介绍: Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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