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Last update: 9/11/2012 3:13 PM
| Authors |
Cemil Eren Firtin Gustaf Kastberg |
|---|---|
| Published in | European Institute for Advanced Studies in Management, 10th International Public Sector Conference, Lund |
| Publisher | European Institute for Advanced Studies in Management |
| Place of publication | Lund University |
| Publication year | 2018 |
| Published at |
School of Public Administration |
| Language | en |
| Subject categories | Business Administration |
Our ambition is to contribute to the literature on accounting as a performative. Reports indicate accountingization of professional work and organizations. However, we argue that there is a need for studies exploring the dynamics and “counter processes” in play. Our aim is to contribute to our understanding of accounting as a performative through the study of individual differentiated pay (IDP). It is a qualitative study. We perceive IDP as an attempt to control at distance and the theoretical point of departure is actor-network theory (ANT). We conclude that the process of IDP did not provide much support for the individualization of pay and a strong relationship to performance and merits. The IDP system in action met a “concrete-contingent” network limiting the functioning of the performance and merit-oriented system.
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