https://tidsskrift.dk/JouPraCon/issue/feed 2022-12-22T12:34:24+01:00 Morten Jakobsen mja@mgmt.au.dk Open Journal Systems <p>Journal of Pragmatic Constructivism (JoPraCon) aims at serving as a medium for publishing original research related to research that takes a pragmatic constructivist approach. Journal of Pragmatic Constructivism covers the fields of humanities, social sciences, and technology. Thereby, it specifically focuses on the construction of reality in any type of organization through the use of participant approaches. </p> https://tidsskrift.dk/JouPraCon/article/view/135304 2022-12-21T11:20:21+01:00 Daniela Pianezzi daniela.pianezzi@univr.it Mihaela Trenca mihaela.trenca@gmail.com 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135305 2022-12-21T11:29:40+01:00 Poul Israelsen pi@mp.aau.dk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135306 2022-12-21T11:33:33+01:00 Inga-Lill Johansson inga-lill.johansson@his.se 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135307 2022-12-21T11:41:09+01:00 Véronique Malleret malleret@hec.fr 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135308 2022-12-21T11:46:14+01:00 John Burns j.e.burns@exeter.ac.uk Stephen Jollands s.e.jollands@exeter.ac.uk

<p>This contribution to the Festskrift for Hanne Norreklit examines how the use of management controls by senior management of universities impacts on the everyday academic. This examination is rooted in two interrelated issues, being, first, what should the purpose of a university be and second, what should they look to contribute to society. To keep the analysis that follows manageable, England provides a representative setting due to these issues having been heavily debated there within recent decades. While these debates continue, market-orientated understandings have come to dominate, influencing the focus of successive governments and, in turn, the situated practices of universities. Specifically, this has changed the focus of senior managers, at universities, away from their traditional remit towards revenue generating activities. Key to their efforts is the understanding that external impressions of their university, as provided by, for example, rankings, will affect financial performance. This results in senior management increasingly managing for the rankings and other such external signifiers. In so doing, they have progressively introduced management control regimes that focus the organisation’s activities onto the external signifiers. However, as senior managements’ performance, and thereby rewards, has become increasingly linked to the external signifiers, their focus has narrowed only to the output metrics of the management controls they have put into place. Hence, they become wilfully ignorant of the wider impact these management controls have, and the pressure cooker situation this creates for many everyday academics. While this outcome has been well documented in the extant literature, this article adds, through the analysis of exemplars, how this is resulting in the grimmest of situations, with dire consequences. As part of noting that this could, and should, be different, speculation is raised over whether other management controls may act as release valves to this pressure cooker situation.</p>

2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135309 2022-12-21T11:52:06+01:00 Robert W. Scapens robert.scapens@manchester.ac.uk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135310 2022-12-21T11:55:56+01:00 Annick Ancelin-Bourguignon bourguignon@essec.edu Camille Noûs camille@cogitamus.fr 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135312 2022-12-21T12:02:07+01:00 Kristian Mohr Røge Kristian.MohrRoge@middelfart.dk

<p>A recent paper in Management Accounting Research (MAR) claimed that the validity of positivistic management accounting research (PMAR) has increased significantly during the last four decades.</p> <p>We argue that this is a misrepresentation of reality as the current crisis of irreproducible statistical findings is not addressed. The reliability and validity of statistical findings are under an increasing pressure due to the phenomenon of Questionable Research Practices (QRPs). It is a phenomenon argued to increase the ratio of false-positives through a distortion of the hypothetico-deductive method in favour of a researcher’s own hypothesis. This phenomenon is known to be widespread in the social sciences. We therefore conduct a meta-analysis on susceptibility of QRPs on the publication practices of PMAR, and our findings give rise to reasons for concern as there are indications of a publication practice that (unintentionally) incentivises the use of QRPs.&nbsp; It is therefore rational to assume that the ratio of false-positives is well-above the conventional five-per cent ratio. To break the bad equilibrium of QRPs, we suggest three different solutions and discuss their practical viability.</p>

2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135313 2022-12-21T12:07:51+01:00 Cristina Campanale cristina.campanale@unipi.it Sara Giovanna Mauro saragiovanna.mauro@unimore.it

<p>This paper investigates which values are communicated by public universities through the elaboration of gender budgets and whether and how coherence is built with the respective performance measurement systems. In a society where increasing pressures are put by national and international institutions to guarantee gender equality and fight against any kind of discrimination, universities are expected to play a key role in pursuing such goals and support the development of a culture of integration, respect, and equal opportunities. Among the different initiatives, universities are adopting a gender budget to allocate resources and plan specific activities to achieve gender equality. To account for the results achieved and monitor whether the results are aligned with the expectations and the stated objectives, sound performance measures are required. In this regard, the current research analyses the content of three different gender budgets elaborated by Italian universities in order to investigate whether the performance measures and narratives adopted are aligned with the stated goals and values communicated, thus being able to guide universities toward gender equality.</p>

2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135314 2022-12-21T12:16:14+01:00 Lars Braad Nielsen lars.brad.nielsen@schibsted.com Hildegunn Løken Sandal hildegunnsandal@gmail.com 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135315 2022-12-21T12:23:56+01:00 Lars Bo Henriksen lbh@plan.aau.dk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135316 2022-12-21T13:00:45+01:00 Sten Jönsson sten.jonsson@gri.gu.se 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135317 2022-12-21T13:03:06+01:00 Lisa Jack lisa.jack@port.ac.uk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135318 2022-12-21T13:05:48+01:00 Falconer Mitchell F.Mitchell@ed.ac.uk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135321 2022-12-21T13:13:44+01:00 Riccardo Giannetti riccardo.giannetti@unipi.it Fabio Magnacca fabio.magnacca@ec.unipi.it 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135322 2022-12-21T13:16:52+01:00 Antonio Leotta antonio.leotta@unict.it Lino Cinquini lino.cinquini@santannapisa.it Carmela Rizza crizza@unict.it Daniela Ruggeri druggeri@unict.it Andrea Tenucci andrea.tenucci@santannapisa.it 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135323 2022-12-21T13:23:24+01:00 Trond Bjørnenak Trond.Bjornenak@nhh.no Jakob Mathias Liboriussen Jakob.Liboriussen@nhh.no

<p>This paper suggests the paradigm of pragmatic constructivism as a novel and fruitful way for researchers to explore pricing approaches in practice. To do so, the paper leverages pragmatic constructivism’s concept of reality integration to discuss four classical pricing approaches. These approaches are: i) the economist approach; ii) the cost-plus pricing approach; iii) the competition-based pricing approach; and iv) the customer-based pricing approach. Our findings suggest that pricing literature within the fields of economics, marketing and strategy often is not able to to sufficiently take the complex reality of practice into account. Specifically, we argue that the literature takes too reductionistic approaches to the pricing phenomenon. This paper agrees with the marketing- and strategy-based pricing literature’s critique of the assumptions of the neoclassical theory of the firm. However, in contrast to this literature, we argue that the cost-plus and competition-based pricing approaches are still highly relevant. Based on our findings, we suggest that the practice-paradigm of pragmatic constructivism may be a fruitful departure point for future research to develop a richer and broader understanding of pricing in practice that potentially could lead to more advanced pricing conceptualisations.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135324 2022-12-21T13:27:36+01:00 Peter Beusch Peter.Beusch@handels.gu.se 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135325 2022-12-21T13:30:21+01:00 Mai Skjøtt Linneberg msl@mgmt.au.dk Margit Malmmose mmalmmose@mgmt.au.dk 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135326 2022-12-21T13:34:27+01:00 Petri Suomala petri.suomala@aalto.fi Teemu Laine teemu.laine@tuni.fi Tuomas Korhonen tuomas.korhonen@tuni.fi

<p>This essay revisits the concept of balance and seeks to understand balance as a meta-level principle of any management control and performance measurement system. The essay builds a conceptual background for the concept of balance and unveils several perspectives to be taken to achieve balance, i.e., the different perspectives and viewpoints that should be somehow set into purposeful proportions regarding each other. The relevance of revisiting the concept of balance lies in the possibility to form practices that are deeply and sustainably functioning and constructive for different actors, organisations or other entities. This thought is addressed by using a lighthouse metaphor, in this essay.</p>

2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135331 2022-12-22T11:17:31+01:00 Gudrun Baldvinsdottir gudrun.baldvinsdottir@gu.se 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared https://tidsskrift.dk/JouPraCon/article/view/135330 2022-12-22T11:08:16+01:00 Morten Jakobsen mja@mgmt.au.dk Tuomas Korhonen tuomas.korhonen@tuni.fi Teemu Laine teemu.laine@tuni.fi 2022-12-22T00:00:00+01:00 Copyright (c) 2022 Shared