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

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE Qualitative Research in Accounting and Management Pub Date : 2021-12-10 DOI:10.1108/qram-03-2021-0042
Julie Bertz, Martin Quinn
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引用次数: 7

摘要

本文旨在提供一个增量贡献,扩大terBogt和Scapens(2019)提出的情境理性的概念。通过对经验数据的洞察,作者探讨了关键个体行为者的情境理性在管理控制变化过程中的作用。设计/方法/方法采用定性研究方法,通过面对面访谈、组织文件和观察,从单个公共服务机构收集定性数据。研究结果表明,在住房部门中,关键个体行为者在带来新的情境理性方面发挥了重要作用。外部紧缩力量与行为者的经验理性相结合,刺激了公共服务管理中现有的管理控制做法的改变。原创性/价值本文将“经验”合理性概念化,捕捉关键行动者的经验,包括领导风格的要素。通过一个复杂的管理控制变化过程的故事,本文揭示了在terBogt和Scapens的扩展框架中没有强调的广义实践和情境理性之间的相互作用。
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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.
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来源期刊
CiteScore
4.50
自引率
31.60%
发文量
34
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
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