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1 – 5 of 5Pragmatism 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…
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.
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Sarah Schönherr, Robert Eller, Andreas Kallmuenzer and Mike Peters
Organisational learning drives tourism organisations towards more sustainable tourism. Digital transformation also provides opportunities for sustainable tourism development. This…
Abstract
Purpose
Organisational learning drives tourism organisations towards more sustainable tourism. Digital transformation also provides opportunities for sustainable tourism development. This study aims to combine these perspectives and explore how digital transformation enables organisational learning to contribute to sustainable tourism, following organisational learning theory (OLT).
Design/methodology/approach
Based on a critical realist paradigm, this study focuses on developing an in-depth understanding of organisational learning in tourism organisations. Thirty qualitative interviews with tourism organisations participating in an executive development programme (EDP) show how tourism organisations create, retain and transfer knowledge.
Findings
This study demonstrates that the EDP initiates knowledge creation through content transmission and exchange, triggers knowledge retention through utilisation of digital technologies and reinforces digitalisation through data value creation. Furthermore, this study enables knowledge transformation as implementation, which contributes to the three pillars of sustainable tourism and facilitates the development of networks encouraging sustainable tourism.
Originality/value
This study identifies approaches that enable economic, social and environmentally sustainable tourism development by facilitating collaborations via digital transformation, digital technologies that guide guest streams, online mobility offers and online environmental awareness campaigns that reduce environmental impacts. Thus, this study strengthens OLT and has implications for organisational learning and tourism policymakers.
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