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A Philosophy of Management Accounting: A Pragmatic Constructivist Approach book cover

1st Edition

A Philosophy of Management Accounting A Pragmatic Constructivist Approach

Edited By Hanne Nørreklit Copyright 2017
300 Pages 15 B/W Illustrations
by Routledge

300 Pages 15 B/W Illustrations
by Routledge

300 Pages 15 B/W Illustrations
by Routledge
Also available as eBook on:
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific... Read more

1. Introduction Hanne Nørreklit, Falconer Mitchell and Morten Raffnsøe-Møller

Part I. Paradigm of Pragmatic Constructivism

2. Actor-reality construction Lennart Nørreklit

3. Epistemology Lennart Nørreklit

Part II. Decision Making and Performance Management

4. Reflective planning and decision-making Hanne Nørreklit, Falconer Mitchell and Lars Braad Nielsen

5. New product development project managers as actors: the view point of management accounting and control Teemu Laine, Tuomas Korhonen, Petri Suomala and Emmi Tervala

6. The validity of financial statement measurement Falconer Mitchell, Hanne Nørreklit and Lennart Nørreklit

7. Orcheastring strategic co-authorship Gudrun Baldvinsdottir and Christian Heidarson

8. Actor-based performance management Mihaela Trenca and Hanne Nørreklit

9. Discovering and understanding performance measurement in a context of ambiguity Lino Cinquini, Cristina Campanale, Daniela Pianezzi and Andrea Tenucci

Part III. Research Approaches and Reality Constructions

10.  Languages games of management accounting – constructing illusions or realities Nikolaj Kure, Hanne Nørreklit and Morten Raffnsøe-Møller

11. Actor reality construction, strong structuration theory and organised crime Lisa Jack

12. A comparison of pragmatic constructivism and actor-network theory Morten Jakobsen

13. A pragmatic constructivist perspective on sensemaking in management control Will Seal and Ruth Mattimoe

14. A Pragmatic Constructivist Approach to Studying Difference and Change in Management Accounting Practice Falconer Mitchell

Biography

Hanne Nørreklit is a Professor at Aarhus University, Denmark.

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