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A Post-ANT Study of the Translation of a Performance Management System
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Abstract:
This dissertation consists of three individual research papers that push the boundaries on the ontology, epistemology, and methodology of the actor-network-theory (ANT) pertaining to its mobilization in sociological and organizational accounting research. All three papers anchor on an ethnographic field study wherein a team of two consultants developed a new performance management system (PMS) in a subsidiary of a state-owned enterprise (SOE) in China. Chapter 1 introduces the overarching theses in this dissertation, which are characterized by the ontological boundaries of ANT that the three papers push and the new dimensions of accounting research it opens by pushing such boundaries. Paper 1 (Chapter 2) explores the ways in which accounting enacts multiple reality in the organization by mobilizing the notion of multiple reality contributed by Actor-Network Theorists Annemarie Mol (1999, 2002) and others (Dugdale, 1999; Law, 2002; Law & Singleton, 2005), and seek to extend our understanding of the roles of accounting by explicating how accounting practices enact, circulate, sustain, and erode multiple reality; how the multiple reality coexisted, relied on, opposed to, and were outside and inside one another; as well as how accounting translation is executed when the reality is multiple. Paper 2 (Chapter 3) probes the theoretical and methodological dilemma posed by ANTs flat ontology: how to approach institutionalized contexts with the vocabulary of ANT. Through examining the roles that SOE context plays in the translation processes of accounting technology, I identify context roles in the actor-network as black boxes, discursive resources, devices of interessement, and performative actants. Drawing on the Bakhtinian notions of genre and intertextuality, the third paper (Chapter 4) examines the role that linguistic gaps can play during the introduction and formation of management accounting practices. These linguistic gaps involve the cross-language gap between different languages, the generic gap between speech genres suitable for particular purposes or communicative situations, and the performative gap between text and verbal performance. These gaps, on the one hand, contribute to the incompleteness of performance measures by enabling interpretive and performative spaces; and on the other hand, can be mustered as a rhetorical strategy by actors to persuade and recruit others during the formation of accounting objects. Chapter 5 concludes the dissertation by bringing a critical spirit into ANT-inspired accounting research.
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Keyword:
Actor-Network Theory; ANT; Bakhtin; benchmarking; Black Box; China; Context; Discursive Resource; Emergentism; Genre; Incompleteness; International Position Evaluation; Intertextuality; IPE; key performance indicator; KPI; material semiotics; ontological politics; Performance Management System; performance measurement; PMS; Reality Multiple; Representation; Sociology; Sociology of Translation; SOE; Stability; state-owned enterprise; Translation; Utterance
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URL: http://hdl.handle.net/10315/38471
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| 2 |
Schreibenlernen erfordert mehr als "phonologische Bewusstheit". Eine Längsschnittstudie zur Entwicklung sprachanalytischer Fähigkeiten von Schulanfängern
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In: Valtin, Renate [Hrsg.]; Naegele, Ingrid [Hrsg.]: "Schreiben ist wichtig!". Grundlagen und Beispiele für kommunikatives Schreiben(lernen). 4. Auflage. Frankfurt a.M. : Arbeitskreis Grundschule e.V. 1994, S. 23-53. - (Beiträge zur Reform der Grundschule; 67/68) (2020)
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| 3 |
The Usefulness of the Computer-Based Speaking Tasks of the AP Japanese Exam
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| 4 |
Bildungsforschung mit Daten der amtlichen Statistik ; Educational research with data of official statistics
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In: Fickermann, Detlef [Hrsg.]; Weishaupt, Horst [Hrsg.]: Bildungsforschung mit Daten der amtlichen Statistik. Münster ; New York : Waxmann 2019, S. 11-18. - (Die Deutsche Schule, Beiheft; 14) (2019)
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| 5 |
Bildungsforschung mit Daten der amtlichen Statistik
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In: Münster ; New York : Waxmann 2019, 267 S. - (Die Deutsche Schule, Beiheft; 14) (2019)
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| 6 |
Unter der Norm - Kompetenz und Diagnostik in IGLU 2016 ; Below the norm – competence and diagnosis in PIRLS Germany 2016
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In: Empirische Sonderpädagogik 11 (2019) 4, S. 279-293 (2019)
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| 8 |
Die Staatliche Europa-Schule Berlin
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In: Europäische Erziehung 48 (2018) 1, S. 12-16 (2018)
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| 9 |
Simpel, aber doch komplex. Vom Dekodieren zum Leseverständnis
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In: Schulmanagement 49 (2018) 1, S. 28-30 (2018)
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| 10 |
Simpel, aber doch komplex. Vom Dekodieren zum Leseverständnis ...
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| 11 |
Absolute and relative measures of instructional sensitivity ...
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| 12 |
Absolute and relative measures of instructional sensitivity
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In: Journal of educational and behavioral statistics 42 (2017) 6, S. 678-705 (2017)
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| 13 |
Diagnostic tests in Czech for pupils with a first language different from the language of schooling ... : Diagnosticni testi na Ceskem za ucence, katerih prvi jezik ni enak jeziku solanja ...
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| 14 |
Proficient beyond borders: assessing non-native speakers in a native speakers’ framework ...
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| 15 |
German national proficiency scales in biology: Internal structure, relations to general cognitive abilities and verbal skills ...
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| 16 |
Diagnostic tests in Czech for pupils with a first language different from the language of schooling ; Diagnosticni testi na Ceskem za ucence, katerih prvi jezik ni enak jeziku solanja
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In: CEPS Journal 6 (2016) 1, S. 31-48 (2016)
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| 17 |
Proficient beyond borders: assessing non-native speakers in a native speakers’ framework
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In: Large-scale assessments in education 4 (2016) 1, S. 1-19 (2016)
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| 18 |
German national proficiency scales in biology: Internal structure, relations to general cognitive abilities and verbal skills
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In: Science education 100 (2016) 5, S. 903-922 (2016)
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| 19 |
Investigating the contribution of procedural and declarative memory to the acquisition of past tense morphology: Evidence from Finnish
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In: Language and Cognitive Processes (2015)
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| 20 |
Resolving XML Semantic Ambiguity
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In: Proceedings of the 18th International Conference on Extending Database Technology, EDBT 2015, Brussels, Belgium, March 23-27, 2015. ; 18th International Conference on Extending Database Technology, EDBT 2015 ; https://hal-univ-pau.archives-ouvertes.fr/hal-01909107 ; 18th International Conference on Extending Database Technology, EDBT 2015, Mar 2015, Brussels, Belgium. pp.277-288, ⟨10.5441/002/edbt.2015.25⟩ (2015)
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