{"title":"情境理性和管理控制变化——关于关键行为者、情境理性和一般实践的经验笔记","authors":"Julie Bertz, Martin Quinn","doi":"10.1108/qram-03-2021-0042","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.\n\n\nDesign/methodology/approach\nA qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.\n\n\nFindings\nThe findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.\n\n\nOriginality/value\nThe paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.\n","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":2.3000,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":"{\"title\":\"Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices\",\"authors\":\"Julie Bertz, Martin Quinn\",\"doi\":\"10.1108/qram-03-2021-0042\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.\\n\\n\\nDesign/methodology/approach\\nA qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.\\n\\n\\nFindings\\nThe findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.\\n\\n\\nOriginality/value\\nThe paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.\\n\",\"PeriodicalId\":46537,\"journal\":{\"name\":\"Qualitative Research in Accounting and Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2021-12-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Qualitative Research in Accounting and Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/qram-03-2021-0042\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Qualitative Research in Accounting and Management","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/qram-03-2021-0042","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices
Purpose
This paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.
Design/methodology/approach
A qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.
Findings
The findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.
Originality/value
The paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.
期刊介绍:
Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics