IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v53y2018icp16-30.html
   My bibliography  Save this article

Taking Goffman seriously: Developing Strategy-as-Practice

Author

Listed:
  • Mueller, Frank

Abstract

As yet, there has been no systematic exposition of the whole of Goffman’s work in its significance for strategy and strategic management. This paper aims to fill this gap by providing a more wide-ranging treatment of Goffman’s central ideas that goes beyond some of the more widely circulated core notions, such as frontstage/backstage and facework. The paper focuses on ‘performance’ and hypothesizes that skilled performance at the interactional level will influence outcomes at organizational level. It can be assumed that these performances will influence the broader diffusion of a practice at field level. Thus, the paper develops the theoretical idea − an idea implicit in Goffman − that for a performance to be performative, in the first instance it has to be competent, credible and believable. Under these conditions, it can dominate over and drive out less credible interpretations. This can help to understand the progress, or lack thereof, of organizational change.

Suggested Citation

  • Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
  • Handle: RePEc:eee:crpeac:v:53:y:2018:i:c:p:16-30
    DOI: 10.1016/j.cpa.2017.03.009
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235417300333
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2017.03.009?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
    2. Winston Kwon & Ian Clarke & Ruth Wodak, 2014. "Micro-Level Discursive Strategies for Constructing Shared Views around Strategic Issues in Team Meetings," Journal of Management Studies, Wiley Blackwell, vol. 51(2), pages 265-290, March.
    3. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    4. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    5. W. E. Douglas Creed & Maureen A. Scully & John R. Austin, 2002. "Clothes Make the Person? The Tailoring of Legitimating Accounts and the Social Construction of Identity," Organization Science, INFORMS, vol. 13(5), pages 475-496, October.
    6. Frank Mueller & Andrea Whittle & Alan Gilchrist & Peter Lenney, 2013. "Politics and strategy practice: An ethnomethodologically-informed discourse analysis perspective," Business History, Taylor & Francis Journals, vol. 55(7), pages 1168-1199, October.
    7. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re‐framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 573-594, June.
    8. Sarah Kaplan, 2011. "Strategy and PowerPoint: An Inquiry into the Epistemic Culture and Machinery of Strategy Making," Organization Science, INFORMS, vol. 22(2), pages 320-346, April.
    9. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
    10. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
    11. Dalvir Samra‐Fredericks, 2003. "Strategizing as Lived Experience and Strategists’ Everyday Efforts to Shape Strategic Direction," Journal of Management Studies, Wiley Blackwell, vol. 40(1), pages 141-174, January.
    12. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    13. Ingrid Jeacle, 2012. "Accounting and popular culture: framing a research agenda," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(4), pages 580-601, May.
    14. Henry Mintzberg & James A. Waters, 1985. "Of strategies, deliberate and emergent," Strategic Management Journal, Wiley Blackwell, vol. 6(3), pages 257-272, July.
    15. Sarah Kaplan, 2008. "Framing Contests: Strategy Making Under Uncertainty," Organization Science, INFORMS, vol. 19(5), pages 729-752, October.
    16. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    17. Frank Mueller, 1996. "Human Resources As Strategic Assets: An Evolutionary Resource‐Based Theory," Journal of Management Studies, Wiley Blackwell, vol. 33(6), pages 757-785, November.
    18. Ingrid Jeacle, 2014. "“And the BAFTA goes to […]”: the assurance role of the auditor in the film awards ceremony," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(5), pages 778-808, June.
    19. Whittington, Richard, 2011. "The practice turn in organization research: Towards a disciplined transdisciplinarity," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 183-186, April.
    20. Andrea Whittle & Frank Mueller, 2010. "Strategy, enrolment and accounting: the politics of strategic ideas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 626-646, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
    2. Taran Patel & Rose Bote & Jovana Stanisljevic, 2024. "The ethical challenges of teaching business ethics: ethical sensemaking through the Goffmanian lens," Journal of Business Ethics, Springer, vol. 190(1), pages 23-40, February.
    3. Mustafa F. Ozbilgin & Cihat Erbil & Sibel Baykut & Rifat Kamasak, 2023. "Passing as resistance through a Goffmanian approach: Normalized, defensive, strategic, and instrumental passing when LGBTQ+ individuals encounter institutions," Gender, Work and Organization, Wiley Blackwell, vol. 30(3), pages 862-880, May.
    4. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    5. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
    6. Faulconbridge, James R. & Muzio, Daniel, 2020. "Karl Polanyi on strategy: The effects of culture, morality and double-movements on embedded strategy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
    7. Laguecir, Aziza & Leca, Bernard, 2019. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 39-58.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Englund, Hans & Gerdin, Jonas & Burns, John, 2020. "A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
    2. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
    3. Julia Balogun & Claus Jacobs & Paula Jarzabkowski & Saku Mantere & Eero Vaara, 2014. "Placing Strategy Discourse in Context: Sociomateriality, Sensemaking, and Power," Journal of Management Studies, Wiley Blackwell, vol. 51(2), pages 175-201, March.
    4. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
    5. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    6. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    7. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    8. Jérôme Méric & Christophe Godowski, 2014. "Le Changement A L'Echelle Des Pratiques De Controle : Le Cas D'Une Universite Française," Post-Print hal-01899176, HAL.
    9. Valérie-Inès de La Ville & Eléonore Mounoud, 2015. "A Narrative to Approach to Strategy as Practice: strategy making from texts and narratives," Post-Print halshs-01390100, HAL.
    10. Eero Vaara & Juha-Antti Lamberg, 2016. "Taking historical embeddedness seriously : Three historical approaches to advance strategy process and practice research," Post-Print hal-02276732, HAL.
    11. Butler, Nick, 2018. "Fantasies of strategy: Žižek, discourse and enjoyment," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 79-88.
    12. Linden, Erik, 2021. "Pandemics and environmental shocks: What aviation managers should learn from COVID-19 for long-term planning," Journal of Air Transport Management, Elsevier, vol. 90(C).
    13. Ashish Arora & Michelle Gittelman & Sarah Kaplan & John Lynch & Will Mitchell & Nicolaj Siggelkow & Philip Gylfe & Henrika Franck & Curtis Lebaron & Saku Mantere, 2016. "Video methods in strategy research: Focusing on embodied cognition," Strategic Management Journal, Wiley Blackwell, vol. 37(1), pages 133-148, January.
    14. Valérie-Inés de la Ville & Eléonore Mounoud, 2015. "A Narrative Approach to Strategy as Practice," Post-Print hal-01377985, HAL.
    15. Sander Merkus & Marcel Veenswijk, 2017. "Turning New Public Management theory into reality: Performative struggle during a large scale planning process," Environment and Planning C, , vol. 35(7), pages 1264-1284, November.
    16. Katherine C. Kellogg, 2011. "Hot Lights and Cold Steel: Cultural and Political Toolkits for Practice Change in Surgery," Organization Science, INFORMS, vol. 22(2), pages 482-502, April.
    17. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1012-1031, October.
    18. Tamim Elbasha & Alex Wright, 2017. "Reconciling structure and agency in strategy -as-practice research: Towards a strong- structuration theory approach," Post-Print hal-01557268, HAL.
    19. Harvey, Charles & Yang, Ruomei & Mueller, Frank & Maclean, Mairi, 2020. "Bourdieu, strategy and the field of power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 73(C).
    20. Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:53:y:2018:i:c:p:16-30. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.