Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings

References

• Ahrens, T., & Chapman, C. (2002). The structuration of legitimate performance measures and management: Day-to-day contests of accountability in a U.K. restaurant chain. Management Accounting Research, 13(2), 151–171. doi: 10.1006/mare.2001.0187
   Google Scholar
• Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1–2), 1–27. doi: 10.1016/j.aos.2006.09.013
   Web of Science ®Google Scholar
• Balser, D. B., & Stern, R. N. (1999). Resistance and cooperation: A response to conflict over job performance. Human Relations, 52(8), 1029–1053.
   Web of Science ®Google Scholar
• Benford, R. D., & Snow, D. A. (2000). Framing processes and social movements: An overview and assessment. Annual Review of Sociology, 26, 611–639. doi: 10.1146/annurev.soc.26.1.611
   Web of Science ®Google Scholar
• Berger, P., & Luckmann, T. (1967). The social construction of reality. New York, NY: Anchor Books.
   Google Scholar
• Boland, R. J. J. (1993). Accounting and the interpretive act. Accounting, Organizations and Society, 18(2–3), 125–146. doi: 10.1016/0361-3682(93)90030-A
   Web of Science ®Google Scholar
• Boland, R. J. J., & Pondy, L. R. (1986). The micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society, 11(45), 403–422. doi: 10.1016/0361-3682(86)90010-3
   Web of Science ®Google Scholar
• Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27. doi: 10.1016/0361-3682(80)90017-3
   Google Scholar
• Carlsson-Wall, M., Kraus, K., Lund, M., & Sjögren, E. (2016). ‘Accounting talk’ through metaphorical representations: Change agents and organisational change in home-based elderly care. European Accounting Review, 25(2), 215–243. doi: 10.1080/09638180.2014.992921
   Web of Science ®Google Scholar
• Carlsson-Wall, M., Kraus, K., & Messner, M. (2016). Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Management Accounting Research, 32, 45–61. doi: 10.1016/j.mar.2016.01.006
   Web of Science ®Google Scholar
• Christensen, M., & Skærbæk, P. (2007). Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices. Accounting, Auditing & Accountability Journal, 20(1), 101–132. doi: 10.1108/09513570710731227
   Google Scholar
• Collins, H. (2004). Interactional expertise as a third kind of knowledge. Phenomenology and the Cognitive Sciences, 3(2), 125–143. doi: 10.1023/B:PHEN.0000040824.89221.1a
   Google Scholar
• Cornelissen, J. P., & Werner, M. D. (2014). Putting framing in perspective: A review of framing and frame analysis across the management and organizational literature. The Academy of Management Annals, 8(1), 181–235. doi: 10.1080/19416520.2014.875669
   Web of Science ®Google Scholar
• Courty, P., Heinrich, C., & Marschke, G. (2005). Setting the standard in performance measurement systems. International Public Management Journal, 8(3), 321–347. doi: 10.1080/10967490500439628
   Google Scholar
• Creed, W. D., Langstraat, J. A., & Scully, M. A. (2002). A picture of the frame: Frame analysis as technique and as politics. Organizational Research Methods, 5(1), 34–55. doi: 10.1177/1094428102051004
   Web of Science ®Google Scholar
• Cushen, J. (2013). Financialization in the workplace: Hegemonic narratives, performative interventions and the angry knowledge worker. Accounting, Organizations and Society, 38(4), 314–331. doi: 10.1016/j.aos.2013.06.001
   Web of Science ®Google Scholar
• Denis, J.-L., Langley, A., & Rouleau, L. (2006). The power of numbers in strategizing. Strategic Organization, 4(4), 349–377. doi: 10.1177/1476127006069427
   Google Scholar
• Dewulf, A., Gray, B., Putnam, L., Lewicki, R., Aarts, N., Bouwen, R., & Van Woerkum, C. (2009). Disentangling approaches to framing in conflict and negotiation research: A meta-paradigmatic perspective. Human Relations, 62(2), 155–193. doi: 10.1177/0018726708100356
   Web of Science ®Google Scholar
• Englund, H., & Gerdin, J. (2015). Developing enabling performance measurement systems: On the interplay between numbers and operational knowledge. European Accounting Review, 24(2), 277–303. doi: 10.1080/09638180.2014.918517
   Web of Science ®Google Scholar
• Englund, H., Gerdin, J., & Abrahamsson, G. (2013). Accounting ambiguity and structural change. Accounting, Auditing & Accountability Journal, 26(3), 423–448. doi: 10.1108/09513571311311883
   Web of Science ®Google Scholar
• Entman, R. M. (1993). Framing: Toward clarification of a fractured paradigm. Journal of Communication, 43(4), 51–58. doi: 10.1111/j.1460-2466.1993.tb01304.x
   Web of Science ®Google Scholar
• Ezzamel, M., & Burns, J. (2005). Professional competition, economic value added and management control strategies. Organization Studies, 26(5), 755–777. doi: 10.1177/0170840605054598
   Web of Science ®Google Scholar
• Fallan, L., Pettersen, I. J., & Stemsrudhagen, J. I. (2010). Multilevel framing: An alternative understanding of budget control in public enterprises. Financial Accountability & Management, 26(2), 190–212. doi: 10.1111/j.1468-0408.2010.00498.x
   Google Scholar
• Fauré, B., Brummans, B. H. J. M., Giroux, H., & Taylor, J. R. (2010). The calculation of business, or the business of calculation? Accounting as organizing through everyday communication. Human Relations, 63(8), 1249–1273. doi: 10.1177/0018726709355658
   Web of Science ®Google Scholar
• Fauré, B., & Rouleau, L. (2011). The strategic competence of accountants and middle managers in budget making. Accounting, Organizations and Society, 36(3), 167–182. doi: 10.1016/j.aos.2011.04.001
   Web of Science ®Google Scholar
• Giddens, A. (1979). Central problems in social theory: Action, structure, and contradiction in social analysis. Berkeley: University of California Press.
   Google Scholar
• Giddens, A. (1984). The constitution of society: Outline of the theory of structuration. Cambridge: Polity Press.
   Google Scholar
• Goffman, E. (1959). The presentation of self in everyday life. London: Penguin Books.
   Google Scholar
• Goffman, E. (1974). Frame analysis: An essay on the organization of experience. New York, NY: Harper Colophon Books.
   Google Scholar
• Goretzki, L., & Messner, M. (2016). Coordination under uncertainty: A sensemaking perspective on cross-functional planning meetings. Qualitative Research in Accounting & Management, 13(1), 92–126. doi: 10.1108/QRAM-09-2015-0070
   Web of Science ®Google Scholar
• Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301–315. doi: 10.1016/j.aos.2009.09.003
   Web of Science ®Google Scholar
• Heracleous, L., & Marshak, R. J. (2004). Conceptualizing organizational discourse as situated symbolic action. Human Relations, 57(10), 1285–1312. doi: 10.1177/0018726704048356
   Web of Science ®Google Scholar
• Huikku, J., & Lukka, K. (2016). The construction of persuasiveness of self-assessment-based post-completion auditing reports. Accounting and Business Research, 46(3), 243–277. doi: 10.1080/00014788.2015.1085363
   Web of Science ®Google Scholar
• Jarzabkowski, P., & Seidl, D. (2008). The role of meetings in the social practice of strategy. Organization Studies, 29(11), 1391–1426. doi: 10.1177/0170840608096388
   Web of Science ®Google Scholar
• Jönsson, S. (1987). Frame shifting, sense making and accounting. Scandinavian Journal of Management Studies, 3(3), 255–298. doi: 10.1016/0281-7527(87)90008-9
   Google Scholar
• Kadous, K., Koonce, L., & Towry, K. L. (2005). Quantification and persuasion in managerial judgement. Contemporary Accounting Research, 22(3), 643–686. doi: 10.1506/568U-W2FH-9YQM-QG30
   Web of Science ®Google Scholar
• Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
   Google Scholar
• Kaplan, S. (2008). Framing contests: Strategy making under uncertainty. Organization Science, 19(5), 729–752. doi: 10.1287/orsc.1070.0340
   Web of Science ®Google Scholar
• Kilfoyle, E., Richardson, A. J., & MacDonald, L. D. (2013). Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems. Accounting, Organizations and Society, 38(5), 382–396. doi: 10.1016/j.aos.2013.08.001
   Web of Science ®Google Scholar
• Kornberger, M., Justesen, L., & Mouritsen, J. (2011). ‘When you make manager, we put a big mountain in front of you’: An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society, 36(8), 514–533. doi: 10.1016/j.aos.2011.07.007
   Web of Science ®Google Scholar
• Kraus, K., & Lind, J. (2010). The impact of the corporate balanced scorecard on corporate control – A research note. Management Accounting Research, 21(4), 265–277. doi: 10.1016/j.mar.2010.08.001
   Web of Science ®Google Scholar
• Kraus, K., & Strömsten, T. (2012). Going public: The role of accounting and shareholder value in making sense of an IPO. Management Accounting Research, 23(3), 186–201. doi: 10.1016/j.mar.2012.05.003
   Web of Science ®Google Scholar
• Lukka, K., & Modell, S. (2010). Validation in interpretive management accounting research. Accounting, Organizations and Society, 35(4), 462–477. doi: 10.1016/j.aos.2009.10.004
   Web of Science ®Google Scholar
• Merchant, K. A. (2006). Measuring general managers’ performances: Market, accounting and combination-of-measures systems. Accounting, Auditing & Accountability Journal, 19(6), 893–917. doi: 10.1108/09513570610709917
   Google Scholar
• Modell, S. (2006). Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector. European Accounting Review, 15(2), 219–251. doi: 10.1080/09638180500252144
   Web of Science ®Google Scholar
• Mouritsen, J., Hansen, A., & Hansen, C. Ø. (2009). Short and long translations: Management accounting calculations and innovation management. Accounting, Organizations and Society, 34(6), 738–754. doi: 10.1016/j.aos.2009.01.006
   Web of Science ®Google Scholar
• O’Connor, E. S. (2000). Plotting the organization – The embedded narrative as a construct for studying change. The Journal of Applied Behavioral Science, 36(2), 174–192. doi: 10.1177/0021886300362004
   Google Scholar
• Porter, T. (1995). Trust in numbers. The search for objectivity in science and public life. Princeton, NJ: Princeton University Press.
   Google Scholar
• Power, M. (2004). Counting, control and calculation: Reflections on measuring and management. Human Relations, 57(6), 765–783. doi: 10.1177/0018726704044955
   Web of Science ®Google Scholar
• Robson, K. (1992). Accounting numbers as ‘inscription’: Action at a distance and the development of accounting. Accounting, Organizations & Society, 17(7), 685–708. doi: 10.1016/0361-3682(92)90019-O
   Web of Science ®Google Scholar
• Rose, N. (1991). Governing by numbers: Figuring out democracy. Accounting, Organizations and Society, 16(7), 673–692. doi: 10.1016/0361-3682(91)90019-B
   Google Scholar
• Rowe, C., Shields, M. D., & Birnberg, J. G. (2012). Hardening soft accounting information: Games for planning organizational change. Accounting, Organizations and Society, 37(4), 260–279. doi: 10.1016/j.aos.2012.02.003
   Web of Science ®Google Scholar
• Schwartzmann, H. B. (1989). The meeting: Gatherings in organizations and communities. New York, NY: Plenum Press.
   Google Scholar
• Sharma, N. (2007). Interactions and interrogations: Negotiating and performing value for money reports. Financial Accountability & Management, 23(3), 289–311. doi: 10.1111/j.1468-0408.2007.00430.x
   Google Scholar
• Skærbæk, P. (2005). Annual reports as interaction devices: The hidden constructions of mediated communication. Financial Accountability & Management, 21(4), 385–411. doi: 10.1111/j.0267-4424.2005.00226.x
   Google Scholar
• Snow, D. A., & Benford, R. D. (1988). Ideology, frame resonance, and participant mobilization. International Social Movement Research, 1(1), 197–217.
   Google Scholar
• Suchman, M. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
   Web of Science ®Google Scholar
• Tillmann, K., & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research, 19(1), 80–102. doi: 10.1016/j.mar.2007.11.002
   Web of Science ®Google Scholar
• Tversky, A., & Kahneman, D. (1981). The framing of decisions and the psychology of choice. Science, 211(4481), 453–458. doi: 10.1126/science.7455683
   PubMed Web of Science ®Google Scholar
• Vaivio, J. (1999). Examining ‘the quantified customer’. Accounting. Organizations and Society, 24(8), 689–715. doi: 10.1016/S0361-3682(99)00008-2
   Web of Science ®Google Scholar
• Vaivio, J. (2004). Mobilizing local knowledge with ‘provocative’ non-financial measures. European Accounting Review, 13(1), 39–71. doi: 10.1080/0963818032000102971
   Google Scholar
• Van Maanen, J., Sørensen, J. B., & Mitchell, T. R. (2007). The interplay between theory and method. Academy of Management Review, 32(4), 1145–1154. doi: 10.5465/AMR.2007.26586080
   Web of Science ®Google Scholar
• Visconti, L. M. (2010). Ethnographic case study (ECS): Abductive modeling of ethnography and improving the relevance in business marketing research. Industrial Marketing Management, 39(1), 25–39. doi: 10.1016/j.indmarman.2008.04.019
   Web of Science ®Google Scholar
• Vollmer, H. (2007). How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs. Accounting, Organizations and Society, 32(6), 577–600. doi: 10.1016/j.aos.2006.10.001
   Web of Science ®Google Scholar
• Weick, K. E. (1995). Sensemaking in organizations. Thousand Oaks, CA: Sage.
   Google Scholar