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    Special Session on Industry 4.0

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    Research Methods for Non-Representational Approaches of Organizational Complexity. The Dialogical and Mediated Inquiry

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    This paper explores the methodological implications of non-representational approaches of organizational complexity. Representational theories focus on the syntactic complexity of systems, whereas organizing processes are predominantly characterized by semantic and pragmatic forms of complexity. After underlining the contribution of non-representational approaches to the study of organizations, the paper warns against the risk of confining the critique of representational frameworks to paradoxical dichotomies like intuition versus reflexive thought or theorizing versus experimenting. To sort out this difficulty, it is suggested to use a triadic theory of interpretation, and more particularly the concepts of semiotic mediation, inquiry and dialogism. Semiotic mediation dynamically links situated experience and generic classes of meanings. Inquiry articulates logical thinking, narrative thinking and experimenting. Dialogism conceptualizes the production of meaning through the situated interactions of actors. A methodological approach based on those concepts, “the dialogical and mediated inquiry” (DMI), is proposed and experimented in a case study about work safety in the construction industry. This interpretive view requires complicating the inquiring process rather than the mirroring models of reality. In DMI, the inquiring process is complicated by establishing pluralist communities of inquiry in which different perspectives challenge each other. Finally the paper discusses the specific contribution of this approach compared with other qualitative methods and its present limits.Activity; Dialogism; Inquiry; Interpretation; Pragmatism; Research Methods; Semiotic Mediation; Work Safety

    Management Accounting Practices and Discourses Change: The role and use of Management Accounting Systems

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    This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity. This initiative can be located in a wider cultural change in Portuguese banking towards global (i.e. US derived) strategies and processes, but within an organizational world where older traditions remain powerful. The research undertaken here is a longitudinal case study of organisational change in one institution based on a criticalinterpretive model. Although drawing on the interpretive tradition since it is concerned with actors’ perceptions, interpretations and beliefs, it also draws on a more historically focused Foucault-inspired critical framework of the kind developed in the work of Hoskin and Macve (e.g. 1986, 1988, 1994, 2000), and in the research into the financial sector undertaken by Morgan and Sturdy (2000). The particular model developed here is designed to enable the exploration of the effect of accounting practices on change across time from three perspectives – changing structures, changing discourses and the effect of both of these processes on power relations. The research highlights the increase in visibility and perceived importance of accounting in the banking sector, and how accounting is significant beyond its technical roles. The study provides new insights into how management accounting practices, along with other organisational systems, play an important role questioning, visualising, analysing, and measuring implemented strategies. As the language and practice of management have shifted towards strategy and marketing discourses, patterns of work, organisation and career are being restructured, in often under-appreciated ways, by accounting practices.

    Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study

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    Theories about management instruments often enter dualistic debates between structure and agency: do instruments determine the forms of collective activity (CA), or do actors shape instruments to their requirements, or are instruments and concrete activity decoupled, as some trends of new institutionalist theory assume? Attempts to overcome the dualistic opposition between structure and activity stem from diverse sources: actors’ networks theory, structuration theory, pragmatism, theory of activity, semiotics. Performance measurement and management systems can be defined as structural instruments engaged in CA. As such they constrain the activity, but they do not determine it. Reciprocally, they are modified by the way CA uses them and makes sense of them. The central thesis of this paper will be that it is impossible to study the role of performance measurement as a common language in organizations independently from the design of the CA in which it is engaged. There is a not deterministic coupling between structure (i.e. management technical tools) and CA (i.e. business processes). The transformation of CA entails a transformation in the meaning of the “performance” concept, in the type of measurement required and in the performance management practices. The relationship between performance measurement and CA is studied here in the production division of a large electricity utility in France. The research extended over several years and took place when two new management systems were simultaneously implemented: a new management accounting system and an integrated management information system (ERP), both in the purchasing process. The new management accounting system was designed by the purchasing department; the new management information system was designed by the operational departments. Whereas the coherence between both projects could have been given by their common subordination to the rebuilding of CA (the purchasing process), their disconnection from concrete CA opened the possibility of serious dissonances between them. Both the new performance management system and the new ERP met difficulties to provide common languages, since the dimension of CA was taken for granted and consequently partly ignored in the engineering of both systems. When CA incurs radical transformations, actors’direct discursive exchanges about it, “collective activity about collective activity”, become necessary to ensure a flexible and not deterministic coupling between CA and new management systems. This reflexive and collective analysis of the process by actors themselves requires the establishment of “communities of process”, which can jointly redesign the CA and its performance measurement system. We conclude that performance measurement can be a common language as far as there is a clear and shared understanding of how CA should concretely take place and should be assigned to the different categories of actors.Business Process; Collective Activity; Community of Process; Management Instruments; Performance Measurement; Semiotics; Theory of Activity
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