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Practice theory in a LP context
Brock University, Canada. (Centre for Management Accounting Research (CMAR))
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
2019 (English)In: Presented at the 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019, Asia Pacific Management Accounting Association , 2019Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

This paper examines the nature of the dispersed and integrative practices (Schatzky, 1996) in collaborative work. We use Lean Production (LP) as the instance of collaborative work, and show that specific types of dispersed practices support LP integrative practices and are seen across cultural/national boundaries. Thus, practices that normally are assumed to function as dispersed practices, function instead, as part of the LP integrative practices. This raises issues for management control since our current conception of control systems does not comprehend dispersed practices as part of business activity.

We elaborate this concept by revealing situations where the nature of dispersed practices changes, and they become part of integrative practices. Dispersed practices are presumed to be stable, yet the introduction of collaborative consensus-based work is a provocation to this stability. The existence of a connection between integrative and dispersed practices is acknowledged in Schatzki (1996, 2001), however neither changes in the connection nor the impact of the connection are examined. We develop a discussion of the changes and the impact of this connection between specific integrated practices and dispersed practices. Prior research (Alpenberg and Scarbrough, 2016) revealed a set of practices connected to collaborative work in the LP context. This paper shows that the practices revealed by Alpenberg and Scarbrough (2016) are what are normally considered dispersed practices, yet we show that they have become fused with LP integrated practices (Schatzky, 1996). This insight supports the importance of the practice theory lens in study of organizations as well as suggesting practical avenues for development of LP operations.

Place, publisher, year, edition, pages
Asia Pacific Management Accounting Association , 2019.
Keywords [en]
Practices, Lean production
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-85525OAI: oai:DiVA.org:lnu-85525DiVA, id: diva2:1368195
Conference
The 15th Asia Pacific Management Accounting Association Annual Conference, Doha, Qatar, November 2-5, 2019
Available from: 2019-11-06 Created: 2019-11-06 Last updated: 2019-11-18Bibliographically approved

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Alpenberg, Jan

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
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