A Philosophy of Management Accounting: A Pragmatic Constructivist Approach

Actor-Realty Construction A Pragmatic Constructivist Approach for Management and Accounting introduces pragmatic constructivism as a paradigm for understanding the actors construction of functioning practice. It investigates, understands and models organisational practices as constructed through the activities of “all” organisational actors. A basic assumption is that actors always act under presumptions of a specific actor-world-relation that they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality “facts, possibilities, values and communication ” must be integrated in the actor-world-relation if the construct is to form a successful basis for effective functioning actions. The book draws on pragmatic constructivism and provides guidelines and ideas for studies regarding “actors” and their use of management and accounting models in their construction of organized “reality.” It concentrates on researching and conceptualizing what makes things work in a material and social organizational context, i.e. what creates practice performance. It studies both informed and deformed models for measuring and managing practice performance and it develops concept and methods for understanding, analyzing and managing the actors reality constructions. ” Actor-Realty Construction A Pragmatic Constructivist Approach for Management and Accounting” is an innovative new work that introduces a paradigm for functioning practice and develops methods and concepts for managing and observing that practice. It is aimed at people who do research on or work actively with developing management and accounting. ”

About the Author

Hanne Norreklit, PhD, is a professor of International Management Accounting at the Aarhus University, Denmark and a at Norwegian School of Economics, Bergen, Norway”

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SKU: 9781138930094, 1138930091