Collective activity in support of accounting: Scripting the performance of champions backstage [Working Paper]
Journal
14th Interdisciplinary Perspectives on Accounting (IPA) Conference, London / Egham 2024
Type
conference paper
Date Issued
2024-07-03
Author(s)
Abstract
This paper explores the dynamics of scripting the performance of organisational champions, using a case study of an international NGO implementing a results-based management (RBM). It investigates how formal and informal control mechanisms are strategically used to shape the roles and behaviours of "RBM trainers," who are tasked with disseminating accounting knowledge and facilitating organisational change.
Utilising Goffman’s interaction order, the study delves into the cognitive and social frameworks that guide these champions, focusing on how scripted roles and expected behaviours influence their identity and interactions within the organisation. The analysis reveals that the performance scripts are critical for aligning trainers’ actions with organisational expectations. These scripts not only provide operational guidelines but also embed expectations that shape trainers’ self-perception and collective agency. Further, the paper explores how the scripting of performance manages to bridge the gap between the idealised 'frontstage' presentation and the complex 'backstage' realities within the NGO. By contextualising the script, the organisation attempts to narrow this gap, guiding the trainers to embody their roles as educators and internal ambassadors. Despite the script’s aspirational nature, the actual enactment often reveals tensions and divergences from the scripted performance, which are crucial in understanding the ongoing negotiation of identity and control within the organisation.
In conclusion, the study provides insights into the use of scripting as a control mechanism to shape the performance of organisational champions, enhancing our understanding of how formal and informal controls interact on organisational front- and backstages. By examining how the gap between script and reality is managed, the research contributes to broader discussions on managerial control, identity work, and the implementation of accounting reforms in complex organisational settings.
Utilising Goffman’s interaction order, the study delves into the cognitive and social frameworks that guide these champions, focusing on how scripted roles and expected behaviours influence their identity and interactions within the organisation. The analysis reveals that the performance scripts are critical for aligning trainers’ actions with organisational expectations. These scripts not only provide operational guidelines but also embed expectations that shape trainers’ self-perception and collective agency. Further, the paper explores how the scripting of performance manages to bridge the gap between the idealised 'frontstage' presentation and the complex 'backstage' realities within the NGO. By contextualising the script, the organisation attempts to narrow this gap, guiding the trainers to embody their roles as educators and internal ambassadors. Despite the script’s aspirational nature, the actual enactment often reveals tensions and divergences from the scripted performance, which are crucial in understanding the ongoing negotiation of identity and control within the organisation.
In conclusion, the study provides insights into the use of scripting as a control mechanism to shape the performance of organisational champions, enhancing our understanding of how formal and informal controls interact on organisational front- and backstages. By examining how the gap between script and reality is managed, the research contributes to broader discussions on managerial control, identity work, and the implementation of accounting reforms in complex organisational settings.