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W.Seal and R.Mattimoe

The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective. W.Seal and R.Mattimoe. Origins of research : CIMA funded Project: management accounting practices in UK hospitality industry. Actors: Financial managers; researchers.

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W.Seal and R.Mattimoe

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  1. The role of narrative in developing management control knowledge from fieldwork: a pragmatic constructivist perspective W.Seal and R.Mattimoe

  2. Origins of research: CIMA funded Project: management accounting practices in UK hospitality industry Actors: Financial managers; researchers Research aims: 1. How is management control knowledge created by managers and researchers? 2. Discover/report (new) management control practices/ knowledge Research methodologies: Pragmatic Constructivism Abduction Narrative Empirical context: 3 family/small business owned hotel sites Competing or Complementary? Figure 1. The research design of the paper: actors, scenes and plots

  3. Logics/ possibilities Facts Fieldwork In hotels Abductive use of mainstream hospitality theories: Neoclassical price theory; contingency theory Reality: Researchers integrated field Identify and create Management control knowledge Texts: numbers, words, images Communication Values

  4. Claims for PC • Model can be applied to individual actors and organizations (management control topos) • Confronts illusion of management control (Dermer and Lucas) by emphasing dialogue between managers and all other organizational actors/avoiding mechanical/top down control models • Actors (individuals/organizations) can achieve goals because they are realistic • Realism based on integration of four dimensions: facts; values; logics/possibilities; communication

  5. Claims for narrative • People make sense through stories (Weick) • Stories have plots, characters, emotions, surprises (novelty) • Narratives part of managerial strategising (Llewellyn) • Leaders create illusion of control through narrative: leaders who cannot create illusion of control lose followers (Czarniawska) • Drama - narrative links action, control and leadership themes

  6. Control philosophies (Czarniawska, 1997, p. 39) Environment as determining factor: Scene – action – actor Agency as determining factor: actor – action - scene entrepreneurship theory actor – scene - action leadership theory Constructionist model: action - scene - actor - Coastal Riverside Countryhouse

  7. Pragmatic constructivist model Aspects of narrative Organizational Topos; Communication; Possibilities; Negotiated Reality; Illusion of control Narrative as Positioning/ strategising Bottom-up co-authorship Facts= things+ actor Practical validity Actor driven organizational Stories; Narrative as communication and sensemaking; Possibilities

  8. Logics/ possibilities Facts Spectacular coastal site Well established family holiday business Conscious innovation culture led by accountant Brand maintenance Coastal: management control topos Values Communication Hospitality background of Owners/ Profit plus long term sustainability agenda Internal: communication based on reporting systems External: engagement with industry bodies such as BAHA

  9. Coastal: insights from narrative • Lack of drama • Lack of novelty • No issues about sensemaking • Control philosophy – • Scene – action - actor • Boring story?

  10. Logic Facts Diversification from weddings Revenue Management/ accounting innovation in reporting Spectacular riverside Site/well established wedding business New facilities (spa,etc) Riverside: management control topos Values Profit orientation Hospitality background of owners Communication Timely revenue and cost reports

  11. Riverside: insights from narrative • Tensions between new FC and general management- business more complex needing better accounting • Positioning and lack of experience of hospitality industry taking personal toll on FC • Story engaging due to emotional impact of key informant • Romantic genre with uncertain outcome

  12. Logic Facts Learning mode Lack of data Diversification from weddings Semi-rural/ Country house Ex-conference centre Countryhouse: management control topos Values Profit orientation Non-hospitality Background of owners Communication Evolving from owners management methods Talking to other hotels and Tourist board

  13. Countryhouse: insights from narrative • Strong element of sensemaking • Novelty of situation part of the plot • Strong need to communicate with external players • co-authorship and a shared narrative • ‘View from somewhere’ • action-scene-actor - staff created order through a presumption of rationality (Swieringa and Weick, 1987).

  14. Previous Employment experience Professional background Owners’ knowledge Management control topoi Researchers Concepts: Facts;values Logics; communications Facts Logics Values communication Other practitioners consultants

  15. For narrative: • More natural way of recording interviews • Better take on individual sense making • Potentially better read- more emotion, plot, character

  16. Against narrative • May alienate audience who prefer more rationalistic approach • Difficult to integrate theory and data • Researcher as literary critic- may be a self-indulgent, lazy form of research with no need to leave desk! • Research as media studies

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