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This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.

An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.

The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.

The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.

The purpose of this paper is to present an emergent model showing the change potential inherent in the mirroring of time‐space bound metrics and numbers in management accounting (MA) and other cognitive frames.

An observation‐based qualitative field study of a change project in a large manufacturing company is used as the basis for the analysis.

The empirical study shows that as actors recurrently mirror time‐space bound metrics/numbers in MA and other cognitive frames, three forms of ambiguity may occur. Definitional ambiguities occur as actors' extant MA frame cannot fully account for the metric as such, while representational ambiguities occur as actors perceive uncertainties as to what a particular number stands for “in reality”. Operational ambiguities, finally, occur as actors perceive uncertainties as to how time‐space bound numbers can be “causally” explained. In the emergent model, the paper shows how these different forms of ambiguity constitute important sources of critical and collective reflection of, and subsequent change in, both metrics and MA and other cognitive frames.

Through identifying and elaborating on the change potential inherent in the interplay between cognitive frames and time‐space bound metrics and numbers, the study adds a partial, yet previously largely unexplored answer to the paradox of embedded agency in a MA context (i.e. how actors may change existing cognitive (MA) frames when their interpretations and actions are largely constrained and shaped by these very frames). Also, the study shows that it may not necessarily be the content of MA information per se that triggers critical reflection and structural MA change, but also the perceived ambiguities that such information use may engender.

This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies.

A qualitative field study of a one‐year change project in a large manufacturing company is used as the basis for the analysis.

The empirical study reveals how discrepancies between organizational members' perceived identity and their construed external (and desired future) image both influence and are influenced by emergent accounting practices. Empirical evidence suggests such a reciprocal relationship between accounting and identity, since accounting practices are an important means of (de)legitimizing an organization's current self‐perception.

The uncovered reciprocal relationship between management accounting practices and organizational identity (discrepancies) have implications for a broader literature, including the works on how different forms of control interact as a “control package” and the discourse on potential sources of organizational identity change.

Although it has previously been suggested that management accounting may be an important means for, as well as an outcome of, processes of identity (re)constructions in organizations, this study suggests a more complex interplay than has previously been noted in the literature. Specifically, it was found that organizational identity may for a considerable time work as a highly influential and largely unquestioned categorical imperative, signifying the boundaries of appropriate organizational action. At times, however, accounting practices may spark (re)constructions of identity discrepancies through: providing identity‐inconsistent evidence; and using (new) measures in a “feed‐forward” manner to explore possible ways to close such perceived discrepancies.

Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice.

An ethnographically inspired research method is needed where weekly CI meetings in two workgroups were observed over a period of eight months and in‐depth interviews with managers and operators were conducted regularly.

The study reveals that active and skilful exploiters of inconsistencies within social arrangements may use MA as one important way of transforming a traditional vertical view of worker responsibility into a more horizontally‐oriented view by: creating collective reflection and reasoned analysis of the limits of the present order, and visualising and justifying an alternative model(s) of social behaviour. However, the study also shows that MA may contribute to the reinforcement of a vertical view by the use of group‐level measures strictly as a one‐way performance monitoring device.

The study highlights that “contradictions” between social orders may not only nurture institutional stability, but may also be a necessary (although not sufficient) condition for institutional change.

The purpose of this paper is to explore how actors subjected to public performance evaluations may “contest commensuration,” i.e. may seek to influence how such ratings and rankings will be construed among important stakeholders.

A qualitative study of press releases, and interviews with department heads, is used as a basis for the analysis.

The empirically derived taxonomy of public responses to a state-initiated performance evaluation of educational programs shows that actors may mobilize an array of commensuration management tactics so as to maintain or improve one’s relative positional status. Such tactics may have at least three different foci, namely, on the comparison object (i.e. on the new grouping of actors), the comparison dimension (i.e. the standardized format for comparison) and the comparison rate (i.e. the rate received), respectively. The authors also find that not only are threats to positional status likely to spur commensuration management tactics, but also the opportunity to exploit a good rate.

The paper augments recent research that has problematized the so-called “reactive conformance thesis” by focusing on how evaluated organizations may directly try to influence external stakeholders through public responses. The study is also one of the first that analytically disentangles how they may skillfully exploit different forms of “plasticity” that are inherent in any type of commensuration.

In Sweden, gender mainstreaming policies have a long political history. As part of the national gender equality strategy of the Swedish forest industry, the ten largest forestry companies committed themselves to gender mainstream their policies. Limiting the impact of policies and the agency of change, the purpose of this paper is to focus on the varied and conflicting meanings and constitution of the concepts, the problem and, in extent, the organisational realities of gender mainstreaming.

In both, implementation and practice, gender mainstreaming posse challenges on various levels and by analysing these documents as practical texts from the WPR-approach. This paper explores constructions of gender and gender equality and their implications on the practice and the political of gender mainstreaming in a male-dominated primary industry.

The results show that the organisations themselves were not constituted as the subject of the policy but instead some of the individuals (women). The subject position of women represented in company policy was one of lacking skills and competences and in the need of help. Not only men and the masculine norms but organisational processes and structures were also generally invisible in the material. Power and conflict were mainly absent from the understanding of gender equality. Instead, consenting ideas of gender equality were the focus. Such conceptualisations of gender equality are beneficial for all risk concealing power structures and thereby limit the political space for change.

By highlighting the scale of policy and the significance of organisational contexts, the results indicate how gender and gender equality are constitutive through the governing technologies of neoliberal and market-oriented ideologies in policy – emphasising the further limiting of space for structural change and politicalization within the male-dominated organisations of Swedish forest industry.

Given the immense variety of organizations and their purposes, is there some shared underlying reason for their existence? That is, is there a prime directive behind all of this variety? This paper argues that there is such a prime directive: to ensure the welfare of the commons. A commons is the organization, itself, and as such, it produces and yields resources shared by the members in a dynamic interplay of its characteristics. There is a commons‐level set of factors involving its environments, its strategic direction, its implementing commons processes, its resources and technologies, and the results it produces. There is also a member level set of factors involving the member's orientation to the commons, the member's position means of participation, and the results for the members. These eight characteristics must be consistent to ensure the welfare of the commons. These characteristics are continually in flux and the prime directive becomes, in practice, the attaining and sustaining of the dynamic congruency among them. Dynamic congruency implies specific sets of relationships that require balancing in the midst of change. Dynamic congruency can be employed to both assess and improve an organization. The expression of the prime directive has been evolving along with our understanding of organizations. Seeking to attain and sustain dynamic congruency provides a framework for ensuring the welfare of the commons.

The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities.

Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance.

It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent.

The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.

The purpose of this paper is to examine the status of green supply chain management (GSCM) research in terms of how the field is represented along a number of dimensions including journal, year, country, university, publishing house, authors, research design, research methods, data analysis techniques, multi criteria decision-making methods, research topics/issues and major industries actively involved.

A range of online databases from 1998 to August 2013 were searched containing the word “green supply chain” in their title and in the phrases to provide a comprehensive listing of journal articles on GSCM. Based on this a total of 177 articles were found and the information on a series of variables was gathered. Each of these articles was further reviewed and classified. The review and classification process was independently verified. All papers were allocated to the main and sub-categories based on the major focus.

The major findings shows that survey research holds greater credibility and the trend in survey research is moving from exploratory to model building and testing. GSCM research related to organizational practices, environmental issues, process, performance and sustainability were found to be most widely published topics within the GSCM domain.

This paper is limited in reviewing those articles which contains the word “green supply chain” in the title and the phrases of the articles.

The present review will provide increased understanding of the current state of research and what still needs to be investigated in the GSCM discipline.