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The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design

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  • van Erp, Wil
  • Roozen, Frans
  • Vosselman, Ed

Abstract

This paper contributes to the knowledge of the performativity of accounting by exploring the unexpected consequences of a management accounting and control system (MAC) as designed in a large public organization. In an organization in the Dutch sector of Nursing Homes, Homes for the Elderly and Homecare MAC turns from a system into an actor-network. Rather than being a stable answer machine in the context of decision making or a ready-made tool for performance management by which distant (top) managers and controllers aim to measure and manage performance from time-space distances, MAC is grounded in relations and performatively develops. As such, it becomes multiple.

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  • van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    • Handle: RePEc:eee:scaman:v:35:y:2019:i:4:s0956522119300181
    DOI: 10.1016/j.scaman.2019.101077
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    1. Vosselman, Ed & De Loo, Ivo, 2023. "Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).

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