Table 1 Coding scheme for the key... | Emerald Publishing

Table 1

Coding scheme for the key interpretations of the observed performances and negotiations

		First-order level	Second-order level	Third-order level
Empirical setting	Observation	Empirical observation	Theoretical explanation	Pattern
Frontstage performance with operational teams	Cutting the shop-floor workforce	A management decision with economic consequences is a valid rationalization mechanism which allows the operations manager to perform a detached role to the decision	The insider becomes an outsider via accounting and the decisions that are made	Cross boundaries by enrolling accounting into role performances
Frontstage performance with operational teams	Making numbers green while managing distant operations	A role detached from accounting’s implications for operations is performed	The insider does not intrude on the operational teams within an accounting setting. Lack of accounting as a mask	Exert agency by enrolling accounting into role performances
Frontstage performance with management	Cutting the shop-floor workforce	Banter about operational concerns and seek support from management	Visualized accounting knowledge represents power to the operations manager, which allows masking “the self”	Embrace a role by enrolling accounting into role performances
Frontstage performance with management	Lacking operational cost awareness	Diverse accounting understandings hamper consensus as the operational setting is not discussed	The outsider becomes the insider via accounting talk even if there is no coherence in the discussions	Cross boundaries by enrolling accounting into role performances
Backstage negotiations	Cutting the shop-floor workforce	Rationalizing the decision and simultaneously showing nuance in the rationalization	Putting on an accounting mask and hiding behind calculations when entering and performing roles	Embrace a role by enrolling accounting into role performances
	Making numbers green while managing distant operations	Hiding the tight control of production from the operational teams with complex informal systems	Hidden accounting knowledge is power to the operations manager	Exert agency by enrolling accounting into role performances
	Lacking operational cost awareness	Details about the non-accounting style at the shop floor	The insider becomes an outsider via an accounting mindset at the operational level	Cross boundaries by enrolling accounting into role performances

		First-order level	Second-order level	Third-order level
Empirical setting	Observation	Empirical observation	Theoretical explanation	Pattern
Frontstage performance with operational teams	Cutting the shop-floor workforce	A management decision with economic consequences is a valid rationalization mechanism which allows the operations manager to perform a detached role to the decision	The insider becomes an outsider via accounting and the decisions that are made	Cross boundaries by enrolling accounting into role performances
Frontstage performance with operational teams	Making numbers green while managing distant operations	A role detached from accounting’s implications for operations is performed	The insider does not intrude on the operational teams within an accounting setting. Lack of accounting as a mask	Exert agency by enrolling accounting into role performances
Frontstage performance with management	Cutting the shop-floor workforce	Banter about operational concerns and seek support from management	Visualized accounting knowledge represents power to the operations manager, which allows masking “the self”	Embrace a role by enrolling accounting into role performances
Frontstage performance with management	Lacking operational cost awareness	Diverse accounting understandings hamper consensus as the operational setting is not discussed	The outsider becomes the insider via accounting talk even if there is no coherence in the discussions	Cross boundaries by enrolling accounting into role performances
Backstage negotiations	Cutting the shop-floor workforce	Rationalizing the decision and simultaneously showing nuance in the rationalization	Putting on an accounting mask and hiding behind calculations when entering and performing roles	Embrace a role by enrolling accounting into role performances
	Making numbers green while managing distant operations	Hiding the tight control of production from the operational teams with complex informal systems	Hidden accounting knowledge is power to the operations manager	Exert agency by enrolling accounting into role performances
	Lacking operational cost awareness	Details about the non-accounting style at the shop floor	The insider becomes an outsider via an accounting mindset at the operational level	Cross boundaries by enrolling accounting into role performances

Source(s): Author’s own creation