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Who gets what? — Performance orientation, wage setting, and performativity

Conference contribution
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.

Page Manager: Webmaster|Last update: 9/11/2012

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