The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design

Wil van Erp*, Frans Roozen, Ed Vosselman

*Corresponding author for this work

Research output: Contribution to JournalArticleAcademicpeer-review

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Abstract

This paper contributes to the knowledge of the performativity of accounting by exploring the unexpected consequences of a management accounting and control system (MAC) as designed in a large public organization. In an organization in the Dutch sector of Nursing Homes, Homes for the Elderly and Homecare MAC turns from a system into an actor-network. Rather than being a stable answer machine in the context of decision making or a ready-made tool for performance management by which distant (top) managers and controllers aim to measure and manage performance from time-space distances, MAC is grounded in relations and performatively develops. As such, it becomes multiple. The study shows how the performativity of MAC goes beyond its functionality. Though originating from MAC's functional design, MAC's performativity is not simply about the degree to which it realizes the intentions of its designers, but is about its dynamic relational consequences. Controllers should mediate in the dynamics of MAC so that processes of learning are enhanced and the quality and efficiency of the care practices develop.

Original languageEnglish
Article number101077
Pages (from-to)1-11
Number of pages11
JournalScandinavian Journal of Management
Volume35
Issue number4
Early online date9 Oct 2019
DOIs
Publication statusPublished - Dec 2019

Keywords

  • Management accounting and control
  • Multiplicity
  • Performativity
  • Relational agency

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