... interaction, shaping how accounting knowledge and practices unfold in local contexts. By examining the language games of skilled accountants in practice, the study aims to generate detailed knowledge that addresses real-world accounting problems. Design/methodology/approach Pragmatic constructivism serves...

... draws on the paradigm of pragmatic constructivism. It is based on a longitudinal case study of a management accountant who works with a Danish art museum’s artistic staff on implementing a creative exhibition project. The management accounting practices are investigated through observations and semi...

... offer and how, through these technologies, actors can co-author a process that leads them to relate themselves to the world. Design/methodology/approach The authors adopt pragmatic constructivism to investigate the construction of the controller’s practice through cloud technologies. Drilling down...

.../methodology/approach Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating...

... on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism. Findings The local business actors do not use the official accounting system...

... trust in them to work for the interests of the organisation. Design/methodology/approach Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis...

.../methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used...

...Pinar Guven-Uslu Purpose This paper examines the relationship between key actors in an organisation and informal professional networks. It uses pragmatic constructivism (PC) as a research paradigm together with concepts borrowed from the theory of social networks to investigate how these actors...

.... The analysis uses pragmatic constructivism to analyse the economic reality of the farmers included and the business topos among Danish farmers. Findings The main finding of the paper is that the dominating non-financial performance management techniques and a historically based strong emotional emphasis...

... This study relies on the notion of topos to develop a pragmatic constructivist perspective on conventional accounting and social accounting with respect to human rights. Applying pragmatic constructivism permits a better understanding and assessment of the ethics underpinning the conventional and social...

... subjects mitigated the boundaries and the boundary objects focused and restricted communication about accounting facts. Research limitations/implications The paper tests the pragmatic constructivism approach by examining accounting enactment under uncertainty and ambiguity. The study refines pragmatic...

... on pragmatic constructivism and Heron’s (1992) theory of learning and personhood, the framework provides a methodology for tracing the way management accountants can construct themselves as reflective practitioners by enactig epistemic practices (Cetina, 2001). Furthermore, we enquire into the epistemological...

...Hanne Nørreklit; Morten Raffnsøe-Møller; Falconer Mitchell Purpose The purpose of this paper is to introduce the practice paradigm of pragmatic constructivism. Design/methodology/approach Pragmatic constructivism emphasizes the role of the actors in the construction of organized reality...

... 04 01 2016 22 04 2016 03 05 2016 09 05 2016 09 05 2016 © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Pragmatic constructivism Narrative Antenarrative Management control Although later in the paper...

... accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM...

... elements for critical engagement with practice. Identifying a common ontological basis for researchers and practitioners, it is argued that pragmatic constructivism explains how managers construct their reality through integrating logic, facts, values and communication. It is also argued that management...