{"title":"‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports","authors":"Kai Demott, Martin Messner","doi":"10.1080/09638180.2023.2273968","DOIUrl":null,"url":null,"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).","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"61 6","pages":"0"},"PeriodicalIF":2.5000,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09638180.2023.2273968","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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).
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.