Network publications

2022

Cinquini L. & Nørreklit, H. (Eds.) (2022). Gestire la performance con il costruttivismo pragmatic – Un approccio Actor-based, FrancoAngeli.

Dyczkowska, J., & Fijałkowska, J. (2022). Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies. Accounting, Auditing & Accountability Journal.

Magnacca, F., & Giannetti, R. (2022). Progettazione e utilizzo di pratiche di management accounting per il front-end dello sviluppo di nuovi prodotti: la prospettiva del costruttivismo pragmatico (Design and use of management accounting practices in the front-end of new product development: a pragmatic constructivist perspective). In L. Cinquini & H. Nørreklit (Eds.), Gestire la performance con il costruttivismo pragmatico: un approccio Actor-Based (pp. 201-225). Milano: FrancoAngeli (in Italian).

Tiitola, V., Marek, M., Korhonen, T., & Laine, T. (2022). Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism. Journal of Management and Governance, 1-31.

2021

Liboriussen, J.M, 2021. Exploring epistemic methods of management accountants in creative and innovative practices, PhD dissertation, Aarhus University.

Liboriussen, J.M., Nørreklit, H., Trenca, M., (2021). A learning method of trust building: beyond the performance management of artistic events. Qualitative Research in Accounting and Management, 18, 516–544.

Linneberg, M. S., Trenca, M., Nørreklit, H. (2021). Institutional work through empathic engagement. European Management Journal, 39(1), 46-56.

Nørreklit, H., Trenca, M., 2021. Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing. The British Accounting Review, 53(6), p.100873.

Magnacca, F. (2021). Management accounting practices and value creation in the PARSIFAL project. A pragmatic constructivist approach to new product development in the air transportation industry. Phd thesis. University of Pisa.

Marchetti, E., Kølsen Petersen, C. (2021). Digitalization of Healthcare Practice: Changing Media, Evolving Language Games. Conjunctions, 8(1), 1-17.

Mitchell, F., Nørreklit, H., Nørreklit, L., Cinquini, L., Koeppe, F., Magnacca, F., Mauro, S.G., Jakobsen, M., Korhonen, T., Laine, T. Liboriussen, J.M. (2021). Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing & Accountability Journal, 34(6), 1345-1361.

Kure, N., Nørreklit, H. and Røge, K.M., (2021). Objective and results‐based management of universities: Constructing reality or illusions?. Financial Accountability & Management, 37(2), pp.204-230.

2020

Korhonen, T., Ahopelto, T., Laine, T., Ruusuvuori, J., & Tiitinen, S. (2020). Perspectives to management language games and social interaction in self-managing organizations. Proceedings of Pragmatic Constructivism, 10(1), 3-10.

Korhonen, T., Selos, E., Laine, T. & Suomala, P. (2020). Exploring the programmability of management accounting work for increasing automation: an interventionist case study, Accounting, Auditing & Accountability Journal, E-publication ahead of print.

2019

Mauro G. S., Cinquini L., Pianezzi D. (2019). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting, British Accounting Review.

Pianezzi D., Nørreklit, H., Cinquini L. (2019). Academia after virtue: An Inquiry into the Moral Character(s) of Academia. Journal of Business Ethics.

Bolander T. (2019) Human vs machine intelligence: How they differ and what this implies for our future society,  Proceedings of Pragmatic Constructivism, 9(1), 4-16.

Guven-Uslu, P. & Seal, W. (2019) Transfer Prices and Innovation in Public Healthcare: Costing and Clinical Choices in the NHS, Financial Accountability and Management. 35, 3, 258-274

Guven-Uslu, P. & Jack, L., (2019) Can Universities do better? A people based approach to digital performance management, Discover Society: Social Research Publications

Henriksen, L. B.  (2019). Language Games, Dialogue and the Other. Proceedings of Pragmatic Constructivism, 9(1), 25-30.

Jakobsen, M. (2019). Helping as the topoi for interventionist research from a pragmatic constructivist point of view. Proceedings of Pragmatic Constructivism, 9(1), 31-35.

Jakobsen M., Mitchell F. Nørreklit H. & Trenca M. (2019) Educating management accountants as business partners – Experiences from applying a Pragmatic Constructivist Paradigm in a Master Program  Qualitative Research in Accounting and Management.

Karlsson B., Kurkkio M., Hersinge A. (2019) The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi. Journal of Management and Governance.

Leotta, A., Rizza, C. & Ruggeri, D. (2019) Servitization strategy as a roadmap for the accounting machine, Journal of Management and Governance.

Nørreklit, L., Jack, L., & Nørreklit, H. (2019). Moving towards digital governance of university scholars: instigating a post-truth university culture. Journal of Management and Governance, 23(4), 869-899.

Mitchell F. & Nørreklit H. (2019)  How to take action for successful performance management – a pragmatic constructivist approach. Business Expert Press

Mämmelä, J., Korhonen, T., Juuti, T., & Julkunen, P. (2019). Communicating design knowledge to support technology management in the manufacturing industry. Proceedings of Pragmatic Constructivism9(1), 4-16.

2018

Giannetti, R., Magnacca, F., & Mariani, G. (2018). Academic-based new product development research projects and management accounting practice: a pragmatic constructivist approach. Proceedings of Pragmatic Constructivism8(1), 28-29.

Leotta, A., Rizza, C. & Ruggeri, D (2018)  Constructing servitization strategies. Accounting information in supporting NPD processes,  Management Control.

Leotta, A., Rizza, C. & Ruggeri, D (2018)  The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions, International Journal of Business and Management, 13, 2.

Røge K and Nikolaj Kure Nørreklit H.  (2018) ‘Mål- og resultatstyring’ i universitetssektoren realitets- eller illusionsdannelse? Samfundslederskab i Skandinavien. 33, 4.

Saukkonen, N., Laine, T., & Suomala, P. (2018). Utilizing management accounting information for decision-making: Limitations stemming from the process structure and the actors involved. Qualitative Research in Accounting & Management, 15(2), 181-205.

2017

Baldvinsdottir G. & Heidarson, C. (2017). Orcheastring strategic co-authorship, In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Cinquini L., Campanale C, Pianezzi D. & Tenucci A.  (2017). Discovering and understanding performance measurement in a context of ambiguity. In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Guven-Uslu, P. (2017). Waiting time targets and informal professional networks in English NHS, Qualitative Research in Accounting & Management. 14, 3, 307-327,

Jack, L. (2017). Actor reality construction, strong structuration theory and organised crime, In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Jakobsen M. (2017). A comparison of pragmatic constructivism and actor-network theory. In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Jakobsen M. (2017). Consequences of intensive use of non-financial performance measures in Danish family farm holdings, Qualitative Research in Accounting & Management. 14, 2, 137-156.

Kure N., Nørreklit H.; & Raffnsøe-Møller M. (2017). Languages games of management accounting – constructing illusions or realities, In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Laine T., Korhonen T., Suomala P. & Tervala E.  (2017). New product development project managers as actors: the view point of management accounting and control, In Hanne Nørreklit, A philosophy of management accounting: A pragmatic constructivist approach,. Routledge.

Leotta A, Rizza C., Ruggeri D. (2017) Management accounting and leadership construction in family firms, Qualitative Research in Accounting & Management, 14, 2,189-207.

Mitchell F. (2017). A Pragmatic Constructivist Approach to Studying Difference and Change in Management Accounting Practice. In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Mitchell F., Nørreklit H., and Nørreklit L. (2017). The validity of financial statement measurement. In Hanne Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Nørreklit H. (2017). A philosophy of management accounting: A pragmatic constructivist approach, (edit book) Routledge.

Nørreklit H, Falconer M. & Raffnsøe-Møller M. (2017) Introduction In Hanne Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Nørreklit L. (2017). Epistemology.  In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Nørreklit L. (2017). Actor-reality construction. In Hanne Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Nørreklit H, Mitchell F. & Nielsen L.B. (2017). Reflective planning and decision-making. In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Trenca M. & Nørreklit H. (2017). Actor-based performance management.  In H. Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

Seal W. & Mattimoe R. (2017). A pragmatic constructivist perspective on sensemaking in management control. In Hanne Nørreklit A philosophy of management accounting: A pragmatic constructivist approach. Routledge.

2016

Heinzelmann R. (2016) Making up performance: the construction of “performance” in venture capital firms’ portfolios, Qualitative Research in Accounting & Management, 13, 4, 445 – 471.

Laine T., Korhonen T., Suomala P., Rantamaa A. (2016) Boundary subjects and boundary objects in accounting fact construction and communication, Qualitative Research in Accounting & Management, 13, 3, 303 – 329

Lueg K., Lueg R., Andersen K. & Dancianu V. (2016) Integrated reporting with CSR practices : A pragmatic constructivist case study in a Danish cultural setting. Corporate Communications, 21, 1.

Nørreklit H., Raffnsøe-Møller M. & Mitchell F. (2016) A pragmatic constructivist approach to accounting practice and research, Qualitative Research in Accounting & Management, 13, 3, 266 – 277.

Nørreklit H., Nørreklit L. & Mitchell F.  (2016) Understanding practice generalisation – opening the research/practice gap, Qualitative Research in Accounting & Management. 13, 3, 278 – 302

Pianezzi D. & Cinquini L. (2016) Assessing the validity of accounting for human rights: A pragmatic constructivist perspective. Qualitative Research in Accounting & Management. 13, 3, 370 – 391.

Seal W. &  Mattimoe R. (2016) The role of narrative in developing management control knowledge from fieldwork: A pragmatic constructivist perspective. Qualitative Research in Accounting & Management. 13, 3, 330 – 349.

Trenca M. (2016) Tracing the becoming of reflective practitioner through the enactment of epistemic practices, Qualitative Research in Accounting & Management, 13, 3, 350 – 369.

Nørreklit L. (2016) Pragmatics of Learning and Participation – a constructivist perspective. In Kergel, David, Heidkamp, Birte (Hrsg) Forschendes Lernen Partizipatives Lernen zwischen Globalisierung und medialem Wandel, Springer.

Nørreklit L. (2016) Precarization and Control—Delineating a Concept  Herausgeber: Hepp, R., Riesinger, R., Kergel, David (Hrsg.)  Verunsicherte Gesellschaft Prekarisierung auf dem Weg in das Zentrum, Springer.

Beusch P. (2016) Pragmatisk konstruktivism och aktör-baserad ledarskapsteori,  In  Redovisningsteorier – viktiga begrepp och teoretiska perspektiv inom redovisning, Stockholm, Sanoma.

2015

Nielsen L.B.; Mitchell F. & Nørreklit H. (2015 ) Management accounting and decision-making: two case studies of outsourcing. Accounting Forum, 39,1.

2014

Mitchell F. & Nørreklit H. (2014) Contemporary issues on the Balanced Scorecard« Journal of Organizational and Accounting Change. 10, 4.

Nørreklit H. (2014) Quality in Qualitative Management Accounting Research, Qualitative Research in Accounting and Management. 11,1

Jakobsen M. &  Lueg R. (2014) Balanced scorecard and controllability at the level of middle managers – the case of unintended breaches. Journal of Accounting & Organizational Change, 10, 4, 516 – 539.

Korhonen, T. 2014. Performance Measurement Dynamism in Product Development. Doctoral Thesis. Tampere University of Technology. http://urn.fi/URN:ISBN:978-952-15-3399-0.

Nørreklit H. & Scapens R.W. (2014) From persuasive to authoritative speech genres: Writing Accounting research for a practitioner audience, Accounting, Auditing & Accountability Journal 27 8, 1271-1307.

Seal, W., & Mattimoe, R. B. T.  (2014) Controlling Strategy Through Dialectical Management, Management Accounting Research, 15,3.

Seal W. & Ye L. (2014 )The balanced scorecard and the construction of a management control discourse, Journal of Accounting & Organizational Change. 10,4.

2013

Selos E., Laine T., Roos I., Suomala P., & Pitkänen L. (2013) Applying SPAT for understanding B‐to‐B supplier switching processes, Managing Service Quality: An International Journal, 23, 4, 321 – 340

Mitchell F., Nielsen L., Nørreklit H. & Nørreklit L. (2013) Scoring Strategic Performance – A Pragmatic Constructivist Approach to Strategic Performance Measurement. Journal of Management and Governance. 17,1.

Nørreklit H. & Kaarboe K. (2013) A new way of being a controller – from bellboy to actor« in Kaarbøe K, Gooderham P., Nørreklit H. (eds) Managing in Dynamic Business Environments: Between Control and Autonomy, Edward Elgar.

Nørreklit H., Nørreklit L. & Mitchell F. (2013). Thinking: What can accountants gain from applying the principles of pragmatic constructivism?  Financial Management, September.

2012

Cinquini L., Mitchell F. Nørreklit H. & Tenucci A. (2012). Methodologies of performance measurement. In Mitchell F., Nørreklit H. & Jakobsen M. (Eds.) Routledge Companion to Cost Management. Routledge

Henriksen L. B.  (2012) The Engineering Project as Story and Narrative. In Jemielniak, Dariusz & Marks, Abigail Technology-Oriented Business: High-Tech Organizations and Workplaces. IGI Global.

Henriksen, L. B. (2012) Conceptualising Engineering as “Spiel” and Disclosure – On Engineers, Technologies and Processes. Nova Publishers

Nørreklit H., Nørreklit L., Mitchell F. & Bjørnenak T. (2012).The Rise of the Balanced Scorecard! Relevance Regained? Journal of Accounting and Organizational Change, 8, 4.

Seal, W. (2012) Some proposals for impactful management control research, Qualitative Research in Accounting & Management.  9, 3, 228 – 244.

2011

Henriksen, Lars Bo (2011) The Engineering Project and the concept of ”Care”. 20 Years of Storytelling and sc’MOI: A Celebration. Philadelphia. USA.

Jakobsen, M., Johanson I-L & Nørreklit H.  (2011) An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Nørreklit L.  (2011) Actors & reality: a conceptual framework on creative  governance. In Jakobsen, M., Johanson I-L and Nørreklit H. An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Nørreklit L. & Israelsen P. (2011) Actor-based strategy of growth – becoming a nationwide bank. In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Jakobsen M. (2011) Constructing topos in inter-organisational relationships by means  of management technologies. In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Baldvinsdottir G., Johansson I.L. & Nørreklit H. (2011) Actor-based management – the Tesco way.  In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Beusch P. & Johansson I.L. (2011). Colliding and disintegrated topoi as the result of  intended integration. In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Nørreklit H. & Nørreklit L. (2011) Managerial knowledge in a research-based medical company. In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Jönsson S. & Johansson I.L. (2011) Communication as means for deciding about realistic possibilities. In Jakobsen, M., Johanson I-L and Nørreklit H.  An Actor’s Approach to Management – conceptual framework and company practices. DJOEF

Mattimoe R. & Seal W. (2011) Pricing in a service sector context: accounting and marketing logics in the hotel industry, European Accounting Review, 20, 2, 355–388.

Nørreklit H.  (2011) The Art of Managing Individuality Qualitative. Qualitative Research in Accounting and Management, 8, 3.

2010

Nørreklit H., Nørreklit L., and Mitchell F. (2010) Paradigms and pragmatic constructivism – a reply Accounting, Auditing and Accountability Journal, 23, 6.

Nørreklit H., Nørreklit L., and Mitchell F., (2010). Towards a paradigmatic foundations of accounting practice. Accounting, Auditing and Accountability Journal. 23, 6.

2000 – 2009

Baldvinsdottir G., Burns J., Nørreklit H. & Scapens R. (2009) The image of accountants: from bean counters to extreme accountants, Accounting, Auditing & Accountability Journal, 22, 6, 858-882.

Beusch, P. (2007) Contradicting Management Control Ideologies – A study of integration processes following cross-border acquisitions of large multinationals, Gothenburg: BAS

Nørreklit H., Nørreklit L. & Mitchell F. (2007) Theoretical Conditions for Validity in Accounting Performance Measurement, In Andy Neely (ed.), Business Performance Measurement, Cambridge University Press.

Baldvinsdottir G. and Johansson I.L. (2006) Responsibility in action: expressions of values in a Swedish company. Qualitative Research in Accounting and Management,3, 2.

Nørreklit H., Nørreklit L., & Israelsen P. (2006) Validity of Management Control Topoi? Towards Constructivist Pragmatism, Management Accounting Research. 17, 1.

Henriksen L.B., Nørreklit L., Jørgensen K. M., Christensen J.B. & O’Donnell D. (2004) Dimensions of Change – Conceptualising Reality in Organisational Research. Copenhagen Business School Press

Nørreklit L. (2004) Hvad er virkelighed? (What is reality) In: Christensen, J.: Vidensgrundlag for handlen. Aalborg University Press

Nørreklit H. & Schoenfeld H.M. (2000) Controlling Multinational Companies — an Attempt to analyze some unresolved Issues«, The International Journal of Accounting, 35, 3

– 1999

Nørreklit L. & Schoenfeld H.M., (ed.) (1996) Resources of the Firm, DJØF.

Nørreklit L. (1991) Economic Management and Accounting – Theory and Methodology. In: Sørensen P. E. (ed): New Perspectives in Management Accounting, Aarhus School of Business.

Nørreklit L. (1987) Formale Strukturer i den Sociale Logik, Aalborg University Press.

Nørreklit L., Pedersen S. L., Prangsgaard B., & Tuft K. (1983) Aktørsmetoden. Aalborg University Press.

Nørreklit L. & Rasmussen J. (1978) Den metodologiske virkelighedskonstruktion. In: Nørreklit, L. (ed):  Erhvervsøkonomi og Videnskabsteori, Videnskabsforskning.  6.

Nørreklit L. (1978) Problemorienteret forskningspraksis og den reale virkeligheds konstitution. Videnskabsforskning. Aalborg University Press.