Seal, Will and Mattimoe, Ruth ORCID: 0000-0003-3744-779X (2017) A pragmatic constructivist perspective on sensemaking in management control. In: Nørreklit, Hanne ORCID: 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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