Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices

Julie Bertz,Martin Quinn

doi:10.1108/qram-03-2021-0042

Abstract

PurposeThis paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.Design/methodology/approachA qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.FindingsThe findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.Originality/valueThe paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.

Highlights

Burns and Scapens (2000, p. 3) wrote “whether management accounting has not changed, has changed, or should change have all been discussed”
We present our findings and illuminate how a new Chief Executive (CE) brought a different form of situated rationality to his role
The first three sections describe the general processes of change in and around Irish Authority’s housing department, including its existing situated rationalities

Summary

Introduction

Burns and Scapens (2000, p. 3) wrote “whether management accounting has not changed, has changed, or should change have all been discussed”. 3) wrote “whether management accounting has not changed, has changed, or should change have all been discussed”. From their work, they offered a conceptual framework, which presented insights on management accounting change and/or stability. The framework uses an institutional lens, drawing on the notions of rules and routines, and how they interact over time across the realms of actions and institutions to. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode

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