Mediating the Paradoxes of Organizational Governance through Numbers

Organization Studies

Volumn 35, Issue 1, 2014, Pages 75-101

  Michaud, Valérie ^a  

^a UNIVERSITÉ DU QUÉBEC À MONTRÉAL   (Canada)

Author keywords

co operative; governance; mediation; numbers; objects; paradox

Indexed keywords

EID: 84891714211     PISSN: 01708406     EISSN: 17413044     Source Type: Journal    
DOI: 10.1177/0170840613495335     Document Type: Article

References (58)

1. Ahrens T.,Chapman C.S.Management accounting as practice.Accounting, Organizations and Society. 2007;32 (1-2): 1-27.
2. Andon P.,Baxter J.,Chua W.F.Accounting change as relational drifting: A field study of experiments with performance measurement.Management Accounting Research. 2007;18 (2): 273-308.
3. Chua W.F.Teaching and learning only the language of numbers: Monolingualism in a multilingual world.Critical Perspectives on Accounting. 1996;7 (1): 129-156.
4. Cornforth C.The governance of social enterprises: A paradox perspective.Annals of Public and Co-operative Economics. 2004;75 (1): 11-32.
5. Daily C.M.,Dalton D.R.,Cannella A.A.Corporate governance: Decades of dialogue and data.Academy of Management Review. 2003;28 (3): 371-382.
6. Davis J.H.,Schoorman D.F.,Donaldson L.Toward a stewardship theory of management.Academy of Management Review. 1997;22 (1): 20-47.
7. Denis J.-L.,Langley A.,Rouleau L.The power of numbers in strategizing.Strategic Organization. 2006;4 (4): 349-377.
8. Ezzamel M.Organizational change and accounting: Understanding the budgeting system in its organizational context.Organization Studies. 1994;15 (2): 213-240.
9. Ezzamel M.,Willmott H.,Worthington F.Accounting and management-labour relations: The politics of production in the "factory with a problem".Accounting, Organizations and Society. 2004;29 (3-4): 269-302.
10. Fama E.F.,Jensen M.The separation of ownership and control.Journal of Law and Economics. 1983;26:301-325.
11. Fauré B.Les propriétés organisantes du langage des chiffres. Actes de calcul et esthétique des comptes: Le cas de la fabrique du budget.COOMposite. 2007;1:74-108.
12. Fauré B.,Rouleau L.The strategic competence of accountants and middle managers in budget making.Accounting, Organizations and Society. 2011;36 (3): 167-182.
13. Gabrielsson J.,Huse M.Context, behavior, and evolution: Challenges in research on boards and governance.International Studies of Management & Organization. 2004;34 (2): 11-36.
14. Golden-Biddle K.,Rao H.Breaches in the boardroom: Organizational identity and conflicts of commitment in a nonprofit organization.Organization Science. 1997;8 (6): 593-611.
15. Hopwood A.G.On trying to study accounting in the contexts in which it operates.Accounting, Organizations and Society. 1983;8 (2-3): 287-305.
16. Hopwood A.G.The archeology of accounting systems.Accounting, Organizations and Society. 1987;12 (3): 207-234.
17. Hung H.A typology of the theories of the roles of governing boards.Corporate Governance. 1998;6 (2): 101-111.
18. Huse M.,Hoskisson R.,Zattoni A.,Viganò R.New perspectives on board research: Changing the research agenda.Journal of Management and Governance. 2011;15:5-28.
19. Huse M.,Zattoni A.Trust, firm life cycle, and actual board behavior: Evidence from "one of the lads" in the board of three small firms.International Studies of Management & Organization. 2008;38 (3): 71-97.
20. Hussenot A.,Missonier S.A deeper understanding of evolution of the role of the object in organizational process: The concept of "mediation object".Journal of Organizational Change Management. 2010;23 (3): 269-286.
21. Keevers L.,Treleaven L.,Sykes C.,Darcy M.Made to measure: Taming practices with results-based accountability.Organization Studies. 2012;33 (1): 97-120.
22. Kreutzer K.Nonprofit governance during organizational transition in voluntary associations.Nonprofit Management and Leadership. 2009;20 (1): 117-133.
23. Kreutzer K.,Jacobs C.Balancing control and coaching in CSO governance. A paradox perspective on board behavior.Voluntas. 2011;22 (4): 613-638.
24. Langley A.Strategies for theorizing from process data.Academy of Management Review. 1999;24 (4): 691-710.
25. Langley A.,Mintzberg H.,Pitcher P.,Posada E.,Saint-Macary J.Opening up decision making: The view from the black stool.Organization Science. 1995;6 (3): 260-279.
26. Latour B.Reassembling the social. An introduction to actor-network-theory. Oxford, UK: Oxford University Press; 2005:.
27. Leblanc R.,Schwartz M.S.The black box of board process: Gaining access to a difficult subject.Corporate Governance. 2007;15 (5): 843-851.
28. Lowe A."Action at a distance": Accounting inscriptions and the reporting of episodes of clinical care.Accounting Forum. 2001;25 (1): 31-55.
29. Lowe A.,Jones A.Emergent strategy and the measurement of performance: The formulation of performance indicators at the microlevel.Organization Studies. 2004;25 (8): 1313-1337.
30. Lynall M. D.,Golden B.R.,Hillman A.J.Board composition from adolescence to maturity: A multitheoretic view.Academy of Management Review. 2003;28 (3): 416-431.
31. McNulty T.,Pettigrew A.Strategists on the board.Organization Studies. 1999;20 (1): 47-74.
32. Maitlis S.Taking it from the top: How CEOs influence (and fail to influence) their boards.Organization Studies. 2004;25 (8): 1275-1311.
33. Miller P.Rethinking objectivity. Megill A., ed. Durham, NC: Duke University Press; 1994:239-264.
34. Miller P.Governing by numbers: Why calculative practices matter.Social Research. 2001;68 (2): 379-396.
35. Mouritsen J.,Thrane S.Accounting, network complementarities and the development of inter-organisational relations.Accounting, Organizations and Society. 2006;31 (3): 241-275.
36. Mundy J.Creating dynamic tensions through a balanced use of management control systems.Accounting, Organizations and Society. 2010;35 (5): 499-523.
37. Nicolini D.Zooming in and out: Studying practices by switching theoretical lenses and trailing connections.Organization Studies. 2009;30 (12): 1391-1418.
38. Pettigrew A.,McNulty T.Power and influence in and around the boardroom.Human Relations. 1995;48 (8): 845-873.
39. Pfeffer J.,Salancik G.R.The external control of organizations: A resource-dependence perspective. New York, NY: Harper & Rowe; 1978:.
40. Poole M.S.,van de Ven A.H.Using paradox to build management and organization theories.Academy of Management Review. 1989;14 (4): 562-578.
41. Porter T.M.Trust in numbers: The pursuit of objectivity in science and public life. Princeton, NJ: Princeton University Press; 1995:.
42. Power M.Counting, control and calculation: Reflections on measuring and management.Human Relations. 2004;57 (6): 765-783.
43. Preston A.M.Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds.Accounting, Organizations and Society. 2006;31 (6): 559-578.
44. Pye A.,Pettigrew A.Studying board context, process and dynamics: Some challenges for the future.British Journal of Management. 2005;16:S27-S38.
45. Quattrone P.,Hopper T.A "time-space odyssey": Management control systems in two multinational organisations.Accounting, Organizations and Society. 2005;30 (7): 735-764.
46. Robson K.Accounting numbers as "inscription": Action at a distance and the development of accounting.Accounting, Organizations and Society. 1992;17 (7): 685-708.
47. Rose N.Governing by numbers: Figuring out democracy.Accounting, Organizations and Society. 1991;16 (7): 673-692.
48. Samra-Fredericks D.Doing "boards-in-action" research: An ethnographic approach for the capture and analysis of directors' and senior managers' interactive routines.Corporate Governance. 2000;8 (3): 244-257.
49. Samra-Fredericks D.Strategizing as lived experience and strategists' everyday efforts to shape strategic direction.Journal of Management Studies. 2003;40:141-174.
50. Smith W.K.,Lewis M.Toward a theory of paradox: A dynamic equilibrium model of organizing.Academy of Management Review. 2011;36 (2): 382-403.
51. Spear R.,Cornforth C,Aiken M.The governance challenges of social enterprises: Evidence from the UK.Annals of Public and Cooperative Economics. 2009;80 (2): 247-273.
52. Sundaramurthy C.,Lewis M.Control and collaboration: Paradoxes of governance.Academy of Management Review. 2003;28 (3): 397-415.
53. Townley B.,Cooper D.J.,Oakes L.Performance measures and the rationalization of organizations.Organization Studies. 2003;24 (7): 1045-1071.
54. Vaivio J.Examining "the quantified customer".Accounting, Organizations and Society. 1999;24 (8): 689-715.
55. Vaivio J.Mobilizing local knowledge with 'Provocative' non-financial measures.European Accounting Review. 2004;13 (1): 39-71.
56. Vinck D.De l'objet intermédiaire à l'objet-frontière. Vers la prise en compte du travail d'équipement.Revue d'anthropologie des connaissances. 2009;3 (1): 51-72.
57. Vollmer H.Bookeeping, accounting, calculative practice: The sociological suspense of calculation.Critical Perspectives on Accounting. 2003;3:353-381.
58. Wood M.M.Is governing board behavior cyclical?.Nonprofit Management and Leadership. 1992;3 (2): 139-163.