Narrative accounting for competence creation

Abstract

Purpose

The present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs within the company.

Design/methodology/approach

A longitudinal study was undertaken in a Swedish company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling.

Findings

The finding in present paper is that narrative accounting is a new way of looking at management accounting. Narrative accounting consists of visualisations and narratives emanating from within an organisation.

Research limitations/implications

The present paper explores an area were few studies have been conducted.

Practical implications

The usefulness of present paper is that practitioners may understand that there is a need for complements to traditional accounting in the context competence creation.

Originality/value

The research shows that narrative accounting is a new way of looking at management accounting.

Citation

Bjurklo, M. (2006), "Narrative accounting for competence creation", Journal of Human Resource Costing & Accounting, Vol. 10 No. 1, pp. 34-47. https://doi.org/10.1108/14013380610672666