Presentation is loading. Please wait.

Presentation is loading. Please wait.

The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective W.Seal and R.Mattimoe.

Similar presentations

Presentation on theme: "The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective W.Seal and R.Mattimoe."— Presentation transcript:

1 The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective W.Seal and R.Mattimoe

2 Empirical context: 3 family/small business owned hotel sites Origins of research: CIMA funded Project: management accounting practices in UK hospitality industry Research aims: 1. How is management control knowledge created by managers and researchers? 2. Discover/report (new) management control practices/ knowledge Actors: Financial managers; researchers Research methodologies: Pragmatic Constructivism Abduction Narrative Competing or Complementary? Figure 1. The research design of the paper: actors, scenes and plots

3 Facts Logics/ possibilities Values Communication Reality: Researchers integrated field Identify and create Management control knowledge Fieldwork In hotels Abductive use of mainstream hospitality theories: Neoclassical price theory; contingency theory Texts: numbers, words, images

4 Claims for PC Model can be applied to individual actors and organizations (management control topos) Confronts illusion of management control (Dermer and Lucas) by emphasing dialogue between managers and all other organizational actors/avoiding mechanical/top down control models Actors (individuals/organizations) can achieve goals because they are realistic Realism based on integration of four dimensions: facts; values; logics/possibilities; communication

5 Claims for narrative People make sense through stories (Weick) Stories have plots, characters, emotions, surprises (novelty) Narratives part of managerial strategising (Llewellyn) Leaders create illusion of control through narrative: leaders who cannot create illusion of control lose followers (Czarniawska) Drama - narrative links action, control and leadership themes

6 Control philosophies (Czarniawska, 1997, p. 39) Environment as determining factor: Scene – action – actor Agency as determining factor: actor – action - scene entrepreneurship theory actor – scene - action leadership theory Constructionist model: action - scene - actor - Coastal Riverside Countryhouse

7 Aspects of narrative Pragmatic constructivist model Negotiated Reality; Illusion of control Narrative as Positioning/ strategising Actor driven organizational Stories; Narrative as communication and sensemaking; Possibilities Organizational Topos; Communication; Possibilities; Bottom-up co-authorship Facts= things+ actor Practical validity

8 Facts Logics/ possibilities Values Communication Coastal: management control topos Spectacular coastal site Well established family holiday business Hospitality background of Owners/ Profit plus long term sustainability agenda Conscious innovation culture led by accountant Brand maintenance Internal: communication based on reporting systems External: engagement with industry bodies such as BAHA

9 Coastal: insights from narrative Lack of drama Lack of novelty No issues about sensemaking Control philosophy – Scene – action - actor Boring story?

10 Facts Logic Values Communication Riverside: management control topos Spectacular riverside Site/well established wedding business New facilities (spa,etc) Profit orientation Hospitality background of owners Diversification from weddings Revenue Management/ accounting innovation in reporting Timely revenue and cost reports

11 Riverside: insights from narrative Tensions between new FC and general management- business more complex needing better accounting Positioning and lack of experience of hospitality industry taking personal toll on FC Story engaging due to emotional impact of key informant Romantic genre with uncertain outcome

12 Facts Logic Values Communication Semi-rural/ Country house Ex-conference centre Profit orientation Non-hospitality Background of owners Learning mode Lack of data Diversification from weddings Evolving from owners management methods Talking to other hotels and Tourist board Countryhouse: management control topos

13 Countryhouse: insights from narrative Strong element of sensemaking Novelty of situation part of the plot Strong need to communicate with external players co-authorship and a shared narrative ‘View from somewhere’ action-scene-actor - staff created order through a presumption of rationality (Swieringa and Weick, 1987).

14 Management control topoi Professional background Previous Employment experience Owners’ knowledge Facts Logics Values communication Other practitioners consultants Researchers Concepts: Facts;values Logics; communications

15 For narrative: More natural way of recording interviews Better take on individual sense making Potentially better read- more emotion, plot, character

16 Against narrative May alienate audience who prefer more rationalistic approach Difficult to integrate theory and data Researcher as literary critic- may be a self-indulgent, lazy form of research with no need to leave desk! Research as media studies

Download ppt "The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective W.Seal and R.Mattimoe."

Similar presentations

Ads by Google