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Friction as a factor in management control creation: opening up black boxes
Mälardalen University, School of Sustainable Development of Society and Technology. (MINT)
2008 (English)In: 31st annual congress of the European Accounting Association: Management Accounting (MAN), 2008Conference paper, Published paper (Other scientific)
Abstract [en]

Management accounting and management control change and design has been the topic of several studies. The traditional manner for studying such processes is to use ostensive theories like institutional theory or structuration theory – or even a combination of them both. In this paper I attempt to open up the black box of management fashion design. I argue that a new approach – a performative approach – is needed to understand this process and I propose that the management fashion theory is a suitable starting point for such studies due to its use of culture creation theorists. In accounting for the procedures of a minor and explorative R&D project which had as one of its goals to develop a management control system I visualizes how nothing turned into something. In this process I shun light on the non applicability of institutional theory as a mean of understanding these procedures.

Place, publisher, year, edition, pages
2008.
Keywords
Actor-Network Theory, Friction, Innovation
Identifiers
URN: urn:nbn:se:mdh:diva-1396OAI: oai:DiVA.org:mdh-1396DiVA, id: diva2:54554
Note
Working PaperAvailable from: 2008-10-17 Created: 2008-10-17

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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