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Mobilizing local knowledge with 'Provocative' non-financial measures


  • Juhani Vaivio


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.

Suggested Citation

  • Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
  • Handle: RePEc:taf:euract:v:13:y:2004:i:1:p:39-71
    DOI: 10.1080/0963818032000102971

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    Cited by:

    1. Séna John Ahyee & Sophie Giordano-Spring & Denis Travaille, 2015. "Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?," Post-Print hal-01188752, HAL.
    2. Angèle Renaud, 2011. "Vers une tridimensionalité du contrôle interactif," Post-Print hal-00650565, HAL.
    3. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control
      [Les configurations de contrôle interactif dans le domaine environnemental]
      ," Post-Print halshs-01178070, HAL.
    4. repec:eee:spacre:v:16:y:2013:i:1:p:1-10 is not listed on IDEAS
    5. Bertrand Masquefa, 2008. "Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective," Post-Print halshs-00282391, HAL.
    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. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    8. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    9. Pierre Teller & Bertrand Masquefa, 2010. "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. Marion Brivot, 2007. "Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels," Post-Print halshs-00543210, HAL.
    11. 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.
    12. Angèle Renaud, 2014. "The controller's role in environmental management control
      [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]
      ," Post-Print halshs-01178066, HAL.
    13. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    14. 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.

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