Sidansvarig: Webbredaktion
Sidan uppdaterades: 2012-09-11 15:12
| Författare |
Cemil Eren Firtin Gustaf Kastberg |
|---|---|
| Publicerad i | European Institute for Advanced Studies in Management, 10th International Public Sector Conference, Lund |
| Förlag | European Institute for Advanced Studies in Management |
| Förlagsort | Lund University |
| Publiceringsår | 2018 |
| Publicerad vid |
Förvaltningshögskolan |
| Språk | en |
| Ämneskategorier | Företagsekonomi |
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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