Table 2 An overview of how accounting is... | Emerald Publishing

Table 2

An overview of how accounting is implicated in operations managers’ role performance in interplay and in backstage negotiations

Accounting’s implication for interplays	Discrepancies between frontstage performance and backstage negotiation
Cross boundaries by enrolling accounting into role performances	Positioning oneself as an insider to a group by referring to accounting and silencing alternatives
	Positioning oneself as an accepted outsider to a group by talking accounting as the official language, which is not easily contested
	Retaking a position as an insider to a group by letting accounting talk for itself that conveys a financial dominance
Embrace a role by enrolling accounting into role performances	Smoothing transitions between one's roles with accounting talk as something unbiased and truthful
	Internalizing accounting rationales into one's roles and becoming duped by one’s own performance
	Reconstructing one's roles by reflecting upon accounting without the scrutinizing eyes of others
Exert agency by enrolling accounting into role performances	Disclosing accounting standpoints and creating a united front with accounting talk to convince others to carry out action
	Demonstrating a relaxed attitude to accounting to influence others and simultaneously maintain tight control
	Adhering to the expectations of others to cater to their situated reality without contextualizing with local experiences

Source(s): Author’s own creation