Advanced Search
MyIDEAS: Login to save this article or follow this journal

Mobilizing local knowledge with 'Provocative' non-financial measures


Author Info

  • Juhani Vaivio
Registered author(s):


    Knowledge and organizational learning are central concerns of contemporary organizations. Local knowledge is stored in the detailed operational practices, professional routines and grassroot ways of thinking in specific situations, which different agents employ in their organizational segments and niches. These sources of field insight are relevant in producing new competitive initiatives and in the creation of new strategy. This empirically grounded paper illustrates how focused non-financial management accounting measurement brings the controller closer to operational detail, stimulates horizontal debate, and leads to expert resistance. It suggests that non-financial measurement, as an intrusive and controversial management accounting technology, can be perceived as being 'provocative'. Organizational actors react strongly to this focused measurement. However, 'provocative' non-financial measurement assists the articulation of intriguing local knowledge in organizational discourse, providing new possibilities for the controller in locally situated processes of learning.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 13 (2004)
    Issue (Month): 1 ()
    Pages: 39-71

    as in new window
    Handle: RePEc:taf:euract:v:13:y:2004:i:1:p:39-71

    Contact details of provider:
    Web page:

    Order Information:

    Related research



    No references listed on IDEAS
    You can help add them by filling out this form.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Bertrand Masquefa, 2008. "Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective," Post-Print halshs-00282391, HAL.
    2. Grégory Wegmann & Evelyne Poincelot, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique," Post-Print halshs-00481768, HAL.
    3. Angèle Renaud, 2011. "Vers une tridimensionalité du contrôle interactif," Post-Print hal-00650565, HAL.
    4. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    5. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas, September.
    6. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
    7. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
    8. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    9. Pierre Teller & Bertrand Masquefa, 2013. "The interplay of uncertainty, structure and trust on the diffusion of management accounting and control systems: An agent based modeling approach," Working Papers hal-00548754, HAL.
    10. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:13:y:2004:i:1:p:39-71. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.