The contronymity of project accounting for performing the relevance of project outcomes
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| Názov: | The contronymity of project accounting for performing the relevance of project outcomes |
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| Autori: | Tim Neerup Themsen, Peter Holm Jacobsen, Kjell Tryggestad |
| Zdroj: | Accounting, Auditing & Accountability Journal. 38:478-508 |
| Informácie o vydavateľovi: | Emerald, 2024. |
| Rok vydania: | 2024 |
| Predmety: | Project management, Contronymity device, 0502 economics and business, 05 social sciences, Project accounting, Performativity, Project Management, Case study research, Healthcare accounting, 3. Good health |
| Popis: | PurposeThis paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.Design/methodology/approachThe paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.FindingsThe paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.Originality/valueThis paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities. |
| Druh dokumentu: | Article |
| Jazyk: | English |
| ISSN: | 0951-3574 |
| DOI: | 10.1108/aaaj-10-2022-6103 |
| Prístupová URL adresa: | https://hdl.handle.net/10398/e12a69db-dea5-4a24-b60a-ac9518e24cb0 https://doi.org/10.1108/AAAJ-10-2022-6103 https://research.cbs.dk/en/publications/e12a69db-dea5-4a24-b60a-ac9518e24cb0 |
| Rights: | Emerald Insight Site Policies unspecified |
| Prístupové číslo: | edsair.doi.dedup.....d1849ad56cfb1ccdc1a1d1e40a7435c8 |
| Databáza: | OpenAIRE |
Nájsť tento článok vo Web of Science | Abstrakt: | PurposeThis paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.Design/methodology/approachThe paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.FindingsThe paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.Originality/valueThis paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities. |
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| ISSN: | 09513574 |
| DOI: | 10.1108/aaaj-10-2022-6103 |