3rd year PhD presentation - Jakob M. Liboriussen

On 7 October, there will be a 3rd year PhD presentation by Jacob M. Liboriussen entitled Implementing performance measurement models through an epistemic method of dialogical interaction: the case of a Danish art museum

Supervisors: Hanne Nørreklit & Morten Jakobsen
Discussants: Markus Brunner & Mai Skjøtt Linneberg

Abstract

Purpose: The paper aims to address the challenge raised in the accounting literature on how actors can implement functioning performance measurement models in local practices.

Design/methodology/approach: Rooted in the paradigm of pragmatic constructivism, we conceptualise an epistemic method of dialogical interaction through which actors can attempt to implement functioning performance measurement models in their local practices. An empirical analysis of a Danish art museum demonstrates the method in action. 

Findings: Our study displays how the management accountant in a Danish art museum uses an epistemic method of dialogical interaction through which he engages in language games of reasoning and learning with other organisational actors to support the development of the performance measurement models’ conceptual quality and their embedded estimation techniques. This interactive engagement supports the management accountant when constructing performance measurement models that are able to integrate and merge the professional language of management accounting and the local language(s) of the museum. The integration and merging of such help to create functioning practices.

Implications/limitations: We answer the calls for research to create more insight into the methodical approaches of management accountants concerned with performance measurement implementation.     

Originality/value: This paper makes a first attempt to conceptualise an epistemic method of dialogical interaction for implementing functioning performance measurement models in local practices.

Keywords: Concepts, Epistemic method, Implementation, Performance measurement, Pragmatic constructivism.