How to Avoid Mistaking the Map for the Territory

Martineau, Régis

doi:10.1007/s40926-018-00106-5

Cited by 2 publications

(2 citation statements)

References 7 publications

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“…In the first section of our literature review, we seek to bring greater analytical clarity to what a pragmatic perspective entails by drawing on the philosophy of pragmatism, specifically American classical pragmatism. This has been found to be relevant to workplace management in general (Simpson and den Hond, 2022) and accounting control in particular (Dopuch, 1962;Lorino, 2018) because it draws attention to the importance of distinguishing between representation and the represented (the map and the territory) and highlights the trajectory of many management tools, born out of communities of inquiry but progressing from inquiry to control (Lorino, 2018;Martineau, 2019). The second section of this review focuses on insights from prior literature that suggest that a pragmatic perspective in an organisation is discernible in the form and use of MC practices.…”

Section: Management Control Practices and Pragmatismmentioning

confidence: 99%

Management control practices and pragmatism

Curtis

Sweeney

2023

AAAJ

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PurposePragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.Design/methodology/approachThis study collects data using a case study of a firm in the green energy construction sector.FindingsBuilding on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.Originality/valueThis research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

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Section: Management Control Practices and Pragmatismmentioning

confidence: 99%

Management control practices and pragmatism

Curtis

Sweeney

2023

AAAJ

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“…Régis Martineau (2019) closes this issue with a book review of Pragmatism and Organization Studies (Lorino 2018). Martineau praises the author for showing how a pragmatist approach avoids blind spots, e.g.…”

mentioning

confidence: 99%

Editorial

Vandekerckhove

2019

Philosophy of Management

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How to Avoid Mistaking the Map for the Territory

Cited by 2 publications

References 7 publications

Management control practices and pragmatism

Management control practices and pragmatism

Editorial

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