Management control practices and pragmatism

Curtis, Emer, & Sweeney, Breda. (2023). Management control practices and pragmatism. Accounting, Auditing & Accountability Journal, 36(9), 200-225. doi: 10.1108/AAAJ-04-2022-5744

Abstract

Purpose Pragmatism 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/approach This study collects data using a case study of a firm in the green energy construction sector. Findings Building 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/value This 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.

Publisher

Emerald

Rights

CC BY-NC-ND 3.0 IE

cbn

Collections

Accountancy & Finance (Scholarly Articles)