Scoring strategic performance: a pragmatic constructivist approach to strategic performance measurement

Mitchell, Falconer; Nielsen, Lars Bråd; Nørreklit, Hanne; Nørreklit, Lennart

doi:10.1007/s10997-012-9216-7

Cited by 38 publications

(60 citation statements)

References 8 publications

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“…facts) where several financial projections represent multiple possibilities for the practice of the actors. Possibilities must be integrated with facts, otherwise the possibilities will have no use or consequence for the practice of actors (Mitchell et al 2013).…”

Section: The Integrated Dimensions Of Pragmatic Constructivismmentioning

confidence: 99%

“…The value dimension is an ever-present force in the here and now that motivates the actors practice (Mitchell et al 2013). Values are subjective and individual.…”

Section: The Integrated Dimensions Of Pragmatic Constructivismmentioning

confidence: 99%

“…In organizations, facts without communication are isolated and disembodied from the social context of possibilities and values. Action cannot be accomplished without communication (Brown and DuGuid 2000, p. 21;Mitchell et al 2013).…”

Section: The Integrated Dimensions Of Pragmatic Constructivismmentioning

confidence: 99%

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The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi

2019

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The literature on capital budgeting and investment proposals is rich with techniques, such as portfolio management and stage-gate project management, which rely on a rational approach to strategic capital investment projects. There is, however, a lack of research on the process of managing and coordinating strategic capital investment projects where investment proposals and decisions are seen as human constructions. The controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to create an understanding of the controller role in strategic capital investment projects and how the controller acts to contribute to create a functioning construct causality in such projects. We conducted a case study of a mining company, which had recently decided on strategic capital investments resulting in the moving of two towns to enable continued operations. Based on a two-step thematic data analysis, our results illustrate that the controller is an essential actor in strategic capital investment projects with high degrees of uncertainty and multiple decision-participants. By using the pragmatic constructivist framework we find that gap-bridging between multiple decision-participants is an essential role for controller, in order to create successful investment proposals. The case study further illustrates that controllers need to learn to speak technical and operational language and to become knowledgeable about business operations to gain trust in order create a functioning construct causality. Our study provides an actor-focused understanding of the organizational and managerial processes within strategic capital investment projects, illustrating how the controller contributes to construct causality therein.

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Section: The Integrated Dimensions Of Pragmatic Constructivismmentioning

confidence: 99%

“…The value dimension is an ever-present force in the here and now that motivates the actors practice (Mitchell et al 2013). Values are subjective and individual.…”

Section: The Integrated Dimensions Of Pragmatic Constructivismmentioning

confidence: 99%

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The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi

2019

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“…In narrative, this proactive use of theory may be seen as a type of antenarrative (Boje, 2008). In PC, a similar use of theory may be part of the construction of pro-active truth (Nørreklit et al, 2007;Mitchell et al,2013).…”

Section: A Set Of Propositions Based On the Case And The Pc And Narramentioning

confidence: 99%

“…The resulting topos or narrative is both tentative and subject to renegotiation and re-interpretation (see also proposition 3). In PC terms, the aim is to minimise the gap between proactive and pragmatic truths (Nørreklit et al, 2007;Mitchell et al, 2013). As explained earlier, the gap between proactive and pragmatic truth may be narrowed through a continuous process of learning behaviour as actors compare proactive truths with actual outcomes.…”

Section: A Set Of Propositions Based On the Case And The Pc And Narramentioning

confidence: 99%

The role of narrative in developing management control knowledge from fieldwork

Seal

Mattimoe

2016

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Purpose This paper aims to develop a methodology of business knowledge creation based on a synthesis between the perspective of reality informed by pragmatic constructionism (PC) and critical approaches to narrative analysis informed by antenarrative concepts. Design/methodology/approach The paper identifies commonalities and contrasts between narrative and PC. Interpreting an original case study of a hotel by deploying both methodologies, the paper shows how a synthesis of the two approaches can help to construct management control knowledge. Findings PC and narrative have many overlaps and complementarities. Practitioners like stories both to make sense of their own roles and to develop personal strategic agendas. Antenarrative concepts demonstrate the potentially generative properties of organizational storytelling. The PC approach also constructs corporate narratives but, additionally, provides a set of criteria against which we can evaluate the stories of practitioners on the basis of “does it work?”. Research limitations/implications More interpretive field study processes are called for as a way of testing the robustness of the research design developed in the paper. Practical implications A successful management control topos has to be business-specific and co-authored with contributions from participants both inside and outside the organization. Narrative and PC research methodologies both encourage reflexivity, in which the researchers explicitly explore not just the positions of their interviewees, but also their own position and reactions. The creation of business knowledge is seen as a co-production between the researchers and the researched, as they share concepts and reflections during the fieldwork process. Originality/value The paper compares and contrasts two interpretive research methodologies, narrative and a pragmatic constructivist perspective. Especially when the concept of antenarrative is deployed, the two methodologies offer fruitful possibilities for dialogical conversation, as they espouse slightly different views on the nature of actor reality.

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Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism

et al. 2022

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The paper discusses how healthcare providers can enable value-in-use (VIU) using digital technologies in complex healthcare service contexts. Technology providers and public healthcare organizations can have difficulties understanding one another, hindering the possibilities for value-in-use to emerge. Plenty of studies have investigated the value creation in healthcare, often looking at health as value for the patient. We focus on how healthcare providers can create value for themselves to improve their operations and justify the price of new technologies while fully acknowledging the value for the patient as well. The paper uses two in-depth interventionist case studies in Nordic health care: automated screening technology for hospital laboratories and medicine dispensing robotics for home care. We use a novel combination of pragmatic constructivism (PC) and service logic (SL) as method theories to understand the value creation in our cases. Our empirical evidence provide practical examples of how digital technologies can be used to change healthcare practices and how VIU can stem from these changes. As a contribution, we show that healthcare providers can enable value-in-use with digital technologies by altering how care is carried out without hindering what the outcome of the care is for the patient. Digital technologies are there to facilitate such change, but the change still requires that actors involved in care have intention to change how they work. While healthcare bears the responsibility for these changes, technology providers can also have plenty of opportunities for interaction to support or even co-create value together with their customers.

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Scoring strategic performance: a pragmatic constructivist approach to strategic performance measurement

Cited by 38 publications

References 8 publications

The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi

The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi

The role of narrative in developing management control knowledge from fieldwork

Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism

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