Journal of Pragmatic Constructivism <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> en-US <p><strong>Previous and future use of the work</strong></p> <p>Journal of Pragmatic Constructivism assumes the non-exclusive rights to publish and store the work of its authors, once they have consented to a publication. Since the rights to publish are non-exclusive, authors are free to further develop their work and to publish it in other media. Hence, it is explicitly allowed that works submitted to Journal of Pragmatic Constructivism may be published in a somehow similar, but further deveoped, form in other media. Yet, submitting authors warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty.</p> <p><strong>Permissions</strong></p> <p>By submitting work to Journal of Pragmatic Constructivism, the authors declare that they have permission to use any content that has not been created by them. Specifically, when using tables, figures or excerpts of more than 400 words, it is expected that the authors…</p> <ol> <li>…obtain written permission of copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material, in their work. This includes any minor adaptations.</li> <li>…acknowledge the original source in captions and in the reference list.</li> </ol> (Morten Jakobsen) (Tuomas Korhonen) Thu, 22 Dec 2022 12:34:24 +0100 OJS 60 Dandelion in the morning Daniela Pianezzi, Mihaela Trenca Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 A tribute to Hanne Nørreklit’s contribution to academia Poul Israelsen Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 You and me, Hanne! Inga-Lill Johansson Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 A story about BSC … and friendship Véronique Malleret Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Higher Education, Management Control and the Everyday Academic <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> John Burns, Stephen Jollands Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Personal Reflections on the Relevance of Accounting Research Robert W. Scapens Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Publish and perish: How critical scholars are increasing trapped into toxic double binds Annick Ancelin-Bourguignon, Camille Noûs Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Is the validity of positivistic management accounting research exposed to questionable research practices? <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> Kristian Mohr Røge Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 The gender budget as a tool for gender equality? <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> Cristina Campanale, Sara Giovanna Mauro Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 The interplay between business and society - two views from practitioners in the field Lars Braad Nielsen, Hildegunn Løken Sandal Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 What’s the Problem? Lars Bo Henriksen Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Language games – disciplining our managerial communication Sten Jönsson Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Some thoughts on research design for pragmatic constructivism and language games Lisa Jack Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Ten things about accountants and accounting that are good! Falconer Mitchell Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Two models of income measurement within the Italian accounting theory of financial statements: Riccardo Giannetti, Fabio Magnacca Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Digitalization and language games in business planning: the case of IKEA Italia Antonio Leotta, Lino Cinquini, Carmela Rizza, Daniela Ruggeri, Andrea Tenucci Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Price decisions, values, and cost management: <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> Trond Bjørnenak, Jakob Mathias Liboriussen Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Holism or reductionism, this is the main question in reality Peter Beusch Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Managerial leeway in handling the instability of social facts Mai Skjøtt Linneberg, Margit Malmmose Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Balance revisited: towards deeply functioning practices for actors and organisations <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> Petri Suomala, Teemu Laine, Tuomas Korhonen Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 The language game of values and un-values Gudrun Baldvinsdottir Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100 Editorial: Special issue – Festskrift for Hanne Nørreklit Morten Jakobsen, Tuomas Korhonen, Teemu Laine Copyright (c) 2022 Shared Thu, 22 Dec 2022 00:00:00 +0100