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A pragmatic constructivist perspective on sensemaking in management control

Seal, Will and Mattimoe, Ruth orcid logoORCID: 0000-0003-3744-779X (2017) A pragmatic constructivist perspective on sensemaking in management control. In: Nørreklit, Hanne orcid logoORCID: 0000-0002-6636-7863, (ed.) A Philosophy of Management Accounting: A Pragmatic Constructivist Approach. Routledge Studies in Accounting . Routledge (Taylor & Francis), Abingdon, UK, pp. 260-271. ISBN 978-1-138-93009-4

Abstract
In a famous story told by Weick (1995 ), a small military unit got lost in the Swiss Alps. As panic set in they found a map which calmed them down as they plotted a route back to their base. Finding that the map did not match land marks and obstacles, they used other information such as advice from villagers. When they eventually got to their base camp, they discovered that the map was of the Pyrenees and not the Alps. But, as Ancona put it: “When you’re tired, cold, hungry, and scared, any old map will do” ( 2012 , 6). Building on this story, this chapter deploys a pragmatic perspective (PC) to critically examine the notion that “any old map will do”. We consider that the map metaphor may be actually be a very useful way of conceptualising a management control package just as it can be for explaining the role of theoretical models in social science for as Joan Robinson (1962, 33) so famously put it: “A model which took account of all the variegation of reality would be of no more use than a map at the scale of one to one.” Similarly, a management control package need not try to represent the totality of organisational detail even if we knew what that was. We also fi nd that the map metaphor has a number of different aspects: how are maps made; how are these used; and what constitutes a ‘good map’? But drawing on the PC approach, we also fi nd that the map metaphor has limitations in comparison with a multi-dimensional perspective based on facts, logics, values and communication ( Nørreklit et al. 2006 ; Nørreklit 2011 ; Cinquini et al. 2013). In the next section we review some of the key insights of sensemaking that have infl uenced the management accounting and control literature. In the following sections we use pragmatic constructivism to point out some of the weaknesses of the sensemaking concept and how pragmatic constructivism can contribute to the use of sensemaking in a management control context.
Metadata
Item Type:Book Section
Refereed:Yes
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:Routledge (Taylor & Francis)
Copyright Information:© 2017 Taylor & Francis
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:24013
Deposited On:11 Dec 2019 12:22 by Thomas Murtagh . Last Modified 18 May 2021 11:01
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