Table 1. Overview of the key elements of... | Emerald Publishing

Table 1.

Overview of the key elements of persuasion

Key elements of persuasion	Imperfect numbers in a management control setting (Dambrin and Robson, 2011)	Current values as imperfect numbers in a financial accounting setting
Bricolage of inscriptions	Accounting systems draw together a variety of inscriptions from different organisational information systems in a calculation dispersed in time and space. The bricolage enables triangulation of information that creates legitimacy.	In a financial accounting context, the bricolage of inscriptions needs to span inside and outside the organisation. Hence, the network has to span wider around the calculation, including even further traces to be trusted. The authority of the information builds on the additional associations the actor can bring the network. Regarding consultants, this strength builds both on the organisation as an institution and from being a gateway to even further-reaching associations to analysts, banks and market research institutions.
Methodological opacity and mystification	Imperfect numbers become more trustworthy if the calculation is opaque. Not understanding a calculation completely enables people to believe in and have a positive attitude towards the measure.	In current value calculations, few people understand the entire calculation and no actor understands the making of all the traces included. For central actors such as auditors and valuation experts, however, the calculation is not opaque in the meaning defined by Dambrin and Robson (2011) because these actors are familiar with the makings of the values. The opacity instead stems from the mystery connected to the furthermost traces included in the calculation and the authority and legitimacy of the actors producing them such as consultants, analysts or research institutes.
Transformation of professional identities	The sales representatives seemed to have an ambivalent professional identity that made them more acceptable of a sales performance-based bonus system despite the unclear link to their medically framed profession.	The study shows no signs of the ambivalence of professional identities. However, the closer cooperation forced through the introduction of IFRS contributed to a transformation of professional identities towards a more liberal understanding regarding the boundaries of the different professions.
Practical need for closure	The imperfect measures were not just perceived as a control mechanism but enabled a more efficient work practice due to enhanced communication and interaction. This created a positive attitude towards the measures.	IFRS and current value accounting have brought financial and management accounting closer together, simplifying coordination and communication efforts. In addition to a management control context, statutory reporting is bound to a legal commitment that creates a practical need for closure. The involved time aspect pressures the actors to agree at some point.

Key elements of persuasion	Imperfect numbers in a management control setting(Dambrin and Robson, 2011)	Current values as imperfect numbers in a financial accounting setting
Bricolage of inscriptions	Accounting systems draw together a variety of inscriptions from different organisational information systems in a calculation dispersed in time and space. The bricolage enables triangulation of information that creates legitimacy.	In a financial accounting context, the bricolage of inscriptions needs to span inside and outside the organisation. Hence, the network has to span wider around the calculation, including even further traces to be trusted. The authority of the information builds on the additional associations the actor can bring the network. Regarding consultants, this strength builds both on the organisation as an institution and from being a gateway to even further-reaching associations to analysts, banks and market research institutions.
Methodological opacity and mystification	Imperfect numbers become more trustworthy if the calculation is opaque. Not understanding a calculation completely enables people to believe in and have a positive attitude towards the measure.	In current value calculations, few people understand the entire calculation and no actor understands the making of all the traces included. For central actors such as auditors and valuation experts, however, the calculation is not opaque in the meaning defined by Dambrin and Robson (2011) because these actors are familiar with the makings of the values. The opacity instead stems from the mystery connected to the furthermost traces included in the calculation and the authority and legitimacy of the actors producing them such as consultants, analysts or research institutes.
Transformation of professional identities	The sales representatives seemed to have an ambivalent professional identity that made them more acceptable of a sales performance-based bonus system despite the unclear link to their medically framed profession.	The study shows no signs of the ambivalence of professional identities. However, the closer cooperation forced through the introduction of IFRS contributed to a transformation of professional identities towards a more liberal understanding regarding the boundaries of the different professions.
Practical need for closure	The imperfect measures were not just perceived as a control mechanism but enabled a more efficient work practice due to enhanced communication and interaction. This created a positive attitude towards the measures.	IFRS and current value accounting have brought financial and management accounting closer together, simplifying coordination and communication efforts. In addition to a management control context, statutory reporting is bound to a legal commitment that creates a practical need for closure. The involved time aspect pressures the actors to agree at some point.