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practices and assemblages

Miller, Peter (København, 2003)

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Abstract:

The roles of accounting in shaping the economy are currently being rediscovered by sociologists (Callon, 1998; Fligstein, 1990; Granovetter, 1985). This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider sociological significance across the twentieth century. It argues for a focus on how new calculative practices emerge within historically specific assemblages, and how they alter the capacities of agents and organisations, and the interrelations among them. Investment appraisal practices are used to illustrate. The paper is in five sections. Section one introduces the paper. Section two considers briefly the work of Max Weber in the early 20th century, and the link established in his writings between accounting and rationalisation. Section three considers a subsequent stage, with a markedly different focus, namely the emergence in the 1950s and 1960s of a substantial literature on budgeting. Heavily influenced by theories of group dynamics, this literature focussed primarily on management accounting in an intra-organisational setting. Section four examines a further stage, characterised by the elaboration of a range of methodologies from approximately 1980 onwards that had as their concern to analyse the social and organisational aspects of accounting. The methodologies developed and applied here included those that focus on the institutional environments of accounting, the political economy of accounting, ethnographic approaches, and a concern with the networks within which accounting is embedded. Section five considers one particular strand of the recent economic sociology literature, that which concerns the calculative capacities of agents and their embeddedness in social networks. While endorsing the revival of interest in economic sociology, this paper argues that rather than focus on the enduring and transhistorical attributes of agents and networks, emphasis be placed on the roles of accounting within historically localised and temporarily stabilised assemblages of practices. Also, in place of an emphasis on the role of economics and economic theory in formatting the real economy, attention is directed to the more prosaic practices of management accounting which make it possible to act upon persons and processes within and between organisations. These arguments in favour of focussing on the calculative practices of accounting are illustrated briefly through consideration of a relatively neglected topic in management accounting - investment appraisal. The practice of "investment bundling" as elaborated at Caterpillar Inc in the early 1990s is considered. An investment bundle was defined there as a multi-period capital spending program based on the diverse yet mutually reinforcing assets needed to manufacture a core product module in a specified area on the factory floor. It is argued that the practice of investment bundling as developed at Caterpillar helped operationalise a world-wide transformation of production regimes within a particular corporate setting, and in a manner compatible with the broader problematising of the competitiveness of North American industry which can be termed a "politics of the product". Investment bundling provided a device for intervening within the firm, and in consonance with a broader transformation of concepts of competitiveness and economic citizenship.

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http://hdl.handle.net/10398/6319

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Management consulting in action

Value creation and ambiguity in client-consultant relations

Smith, Irene Skovgaard (København, 2008)

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Abstract:

Et godt og effektivt samarbejde mellem kunde og konsulent fremhæves generelt som en afgørende betingelse for at få succes med brug af eksterne konsulenter. Dansk Industri har sammen med Dansk Management Råd (DMR) og Copenhagen Business School (CBS) etableret et udviklingsprojekt, der under overskriften 'Vækst i Vidensamfundet' har til formål at udvikle det afgørende samarbejde mellem kundevirksomheder og konsulentvirksomheder. Nærværende ErhvervsPh.d.-afhandling er en del af dette udviklingsprojekt og sætter fokus på, hvad der sker i kunde-konsulent samspillet i konteksten af konsulentopgaver, hvor det handler om at implementere forandring. På sådanne forandringsprojekter forventes konsulenterne at bidrage med viden, værktøjer og løsninger samtidig med, at de fungerer som forandringsagenter i kundeorganisationen og involverer og arbejder med ledere og medarbejdere på forskellige niveauer. Det gør kunde-konsulent samspillet til en kompleks størrelse, der ikke bare handler om den personlige relation og godt samarbejde mellem konsulent og opdragsgiver/projektsponsor. Når vi har at gøre med ydelser, hvor konsulenterne går i clinch med organisationen for at implementere forandring, må kunde-konsulent relationer ses i et bredere perspektiv end fokus på personlige relationer mellem enkeltindivider tillader. Kunden er en organisation; en kompleks social konstellation af mennesker med forskellige positioner og interesser. Det afgørende er, hvilken rolle konsulenterne får, når de bevæger sig ind i denne sociale sammenhæng, og hvilke muligheder og begrænsninger det indebærer for at være med til at skabe forandring som ekstern part i processen. Afhandlingen stiller skarpt på disse sociale aspekter af samspillet mellem konsulenter og interne aktører i konteksten af kundeorganisation. Forskningen, der ligger til grund for afhandlingen, er udført som antropologisk feltarbejde på to forandringsprojekter; den ene i en industrivirksomhed og det andet på et hospital. Dette indebar både observation af konkrete situationer, hvor konsulenter og interne aktører arbejdede sammen, og efterfølgende interviews med både konsulenter og de relevante ledere og medarbejdere om deres oplevelse af samspillet.

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http://hdl.handle.net/10398/7127

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Management of Design as a Translation Process

Gasparin, Marta (Frederiksberg, 2014)

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This dissertation proposes a new perspective on management of design by regarding it as a translation process, using a framework based on Actor- Network Theory. Within the field of management of design, design has been defined as a problem-solving activity, a tool for either improving the decisionmaking process or for fostering radical innovation by making sense of things. Designers have generally been considered individuals with a different sensibility, able to make a difference by producing interesting and intriguing products which can deliver value to the customers and create value for the firm. Actor-Network Theory is a methodology for the socio-technical analysis that treats the actors as enacted and relational, and explores the network creation through an analysis based on a flat ontology, in which there is symmetry between human- and non-human actors. There is no a priori size, power or complexity of the actors, as these elements are built through the relations and understood by following them. The study is based on an ethnographic investigation of three design objects: the Serie7, the Egg (designed respectively in 1955 and 1958) and the Ice (designed in 2002), manufactured by Fritz Hansen. Based on the analysis, a new interpretation of the design, the design process, the role of the managers and designers, the value creation process, and the role of technologies of managing is presented. Design is defined as an outcome of the construction process of things made by mobilising and enrolling actors through the translations of goals. The design process is the process of enrolling, mobilising, and translating goals, creating the design in a heterogeneous network of allies. It is a chaotic practice, muddled and contingent, with the inevitable risk of unintended consequences. This process is guided by the managers, who act as spokespersons, while the designers are macro-actors, representing all the actors involved in the creation process, in the multitude making or agreeing on the final decisions concerning the design and its development during the life cycle of the object. The individual qualities of insight, intuition, vision, and creativity are reinterpreted and assembled in the language of the design. These qualities are no longer the properties of an individual, but collective virtues in relation to which governing and managing have a fundamental role. The managers are spokespersons, actors who translate the needs, the expectations, the demands and the desires from different actors. They work towards sharing the goals by encouraging the other actors to adhere to the programme of actions. The value is constituted and forged through the relationships, it is not something that is proper or embedded in the product, but is adopted and adapted by the allies in the network. The technologies of managing are not simple tools for fostering creativity, as described in the previous literature, they are actors mediating the process and conveying information that managers can use to make decisions. The technologies of managing are identified as black boxes and leaky black boxes. A black box is totally closed, a leaky black box is something the managers are working and acting on, stimulating the translations and actions that are shaping the network, including or cutting off the network actors and features, as well as mobilising actors.

URI:

http://hdl.handle.net/10398/8943

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Management of Emotions in Accelerated Medical Relationships

Obling, Anne Roelsgaard (Frederiksberg, 2012)

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Abstract:

This thesis is the result of an ethnographic fieldwork at a major university hospital in Denmark that I undertook between June 2009 and January 2011. I was an ‘embedded’ observer in a cancer clinic and entirely dependent on the staff – administrative and clinical – for access to facilities, people and diseases. That said, I was never asked to modify my writings in any way or to show the content of my field notes or tape recordings. Neither does the hospital have any formal share in the overall thesis. The responsibility for the final outcome is on my shoulders alone. As an embedded observer I was to handle personally sensitive data, such as specific details in patient records, with confidentiality. There is no information in my writings which can be traced – directly or indirectly – back to individual patients or relatives at the hospital and hence disclose their identity. My observations lasted anywhere from 20 minutes (the length of a typical staff meeting) to five working days in a row. During a day of observation, I followed doctors from they arrived in the early mornings; when they attended the morning conferences, until they left the hospital in the late afternoon after hours of clinical work in the outpatient clinic. I also followed them in their offices and in the operation theatres. Many tableaux from the thesis you are reading now were recorded in my notebook and then reconstructed in the later writing. Wherever possible, I have used my free access to the hospital to check the accuracy of my writing, for example by procuring typical situations more than once or by going through precarious details with involved staff members. Statements that appear in quotation marks (‘…’) were recorded directly on my tape recorder or in my notebook while the person was speaking, or immediately hereafter. Through the process I have shared my ideas with the staff members involved to make sure that they understood the purpose of my work and also in order for them to have a chance to feel comfortable with my presence. Throughout the thesis, I have shortened quotes from documents and interviews in order to make the text more readable. In addition to my fieldwork at the hospital, I have worked with the sociologist Nanna Mik-Meyer. In her work, Mik-Meyer has focused on general practitioners and their preoccupation with patients who attend the consultancy with medically unexplained symptoms. Parts of the raw data material from some of her previous studies became the basis of a co-authored article, which is included in this thesis. Utterances from individuals described in this article are directly quoted from a larger quantity of interviews with general practitioners in primary care medicine.

URI:

http://hdl.handle.net/10398/8419

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Abstract:	A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice.
URI:	http://hdl.handle.net/10398/7717