Skip to main content

Imbrication in Operational Control Practices: Evidence from a Complex Process Industry Setting

  • Chapter
  • First Online:
Materiality and Managerial Techniques

Part of the book series: Technology, Work and Globalization ((TWG))

Abstract

We illustrate how control practices emerge as a result of imbrication as people interact with material artefacts and technology. We show how imbrication modifies control practices as people seek a balance between various organizational aims: standards of product quality; targeted yield and budgeted cost figures. Our case is set in a Malaysian palm oil refinery. We examine how computer control systems affect work practices and attitudes to control in the refinery. Our focus is on specific areas of the refinery plant operations and how activities in these areas contribute to our understanding of the nexus of control systems and how these systems interact with other organizational activities.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Institutional subscriptions

References

  • Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organisations and Society, 31(8), 819–841.

    Article  Google Scholar 

  • Baxter, J., & Chua, W. F. (2008). Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu’s practice theory. Management Accounting Research, 19(3), 212–230.

    Article  Google Scholar 

  • Bijker, W. E. (2001). Social construction of technology. In N. J. Smelser & P. B. Baltes (Eds.), International encyclopedia of social & behavioral sciences (pp. 15522–15527). Oxford and Amsterdam: Elsevier Science.

    Chapter  Google Scholar 

  • Carlile, P. R. (2002). A Pragmatic view of knowledge and boundaries: Boundary objects in new product development. Organization Science, 13(4), 442–455.

    Article  Google Scholar 

  • Carlile, P. R. (2004). Transferring, translating, and transforming: An integrative framework for managing knowledge across boundaries. Organisation Science, 15(5), 555–568.

    Article  Google Scholar 

  • Ciborra, C. (2006). Imbrication of representations: Risk and digital technologies. Journal of Management Studies, 43(6), 1339–1356.

    Article  Google Scholar 

  • D’Adderio, L. (2008). The performativity of routines: Theorising the influence of artefacts and distributed agencies on routines dynamics. Research Policy, 37(5), 769–789.

    Article  Google Scholar 

  • de Vaujany, F.-X., & Mitev, N. (2013). Introduction: Space in organisations and sociomateriality. In F.-X. de Vaujany & N. Mitev (Eds.), Materiality and space: Organisations, artefacts and practices (pp. 1–24). Basingstoke, UK: Palgrave Macmillan.

    Chapter  Google Scholar 

  • Dechow, N., & Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, Organisations and Society, 30(7–8), 691–733.

    Article  Google Scholar 

  • Faraj, S., & Azad, B. (2012). The materiality of technology: An affordance perspective. In P. M. Leonardi, B. A. Nardi, & J. Kallinikos (Eds.), Materiality and organizing: Social interaction in a technological world (pp. 237–258). Oxford: Oxford University Press.

    Chapter  Google Scholar 

  • Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003

    Article  Google Scholar 

  • Gibson, J. J. (1986). The ecological approach to visual perception. Hillsdale, HJ: Lawrence Erlbaum Associates.

    Google Scholar 

  • Howard-Grenville, J. A., & Carlile, P. R. (2006). The incompatibility of knowledge regimes: Consequences of the material world for cross-domain work. European Journal of Information Systems, 15(5), 473–485.

    Article  Google Scholar 

  • Hutchby, I. (2001). Technologies, texts and affordances. Sociology, 35(2), 441–456.

    Article  Google Scholar 

  • Jørgensen, B., & Messner, M. (2010). Accounting and strategising: A case study from new product development. Accounting, Organisations and Society, 35(2), 184–204.

    Article  Google Scholar 

  • Justesen, L., & Mouritsen, J. (2011). Effects of actor-network theory in accounting research. Accounting, Auditing & Accountability Journal, 24(2), 161–193.

    Article  Google Scholar 

  • Latour, B. (1987). Science in action. Cambridge, MA: Harvard University Press.

    Google Scholar 

  • Leonardi, P. M. (2011). When flexible routines meet flexible technologies: Affordance, constraint, and the imbrication of human and material agencies. MIS Quarterly, 35(1), 147–167.

    Article  Google Scholar 

  • Leonardi, P. M. (2012a). Car crashes without cars: Lessons about simulation technology and organisational change from automotive design. Cambridge: The MIT Press.

    Google Scholar 

  • Leonardi, P. M. (2012b). Materiality, sociomateriality, and socio-technical systems: What do these terms mean? How are they different? Do we need them? In P. M. Leonardi, B. A. Nardi, & J. Kallinikos (Eds.), Materiality and organizing social interaction in a technological world (pp. 25–48). Oxford: Oxford University Press.

    Chapter  Google Scholar 

  • Leonardi, P. M. (2013a). The emergence of materiality within formal organisations. In P. R. Carlile, D. Nicolini, A. Langley, & H. Tsoukas (Eds.), How matter matters: Objecs, artifacts, and materiality in organisation studies (pp. 142–170). Oxford: Oxford University Press.

    Chapter  Google Scholar 

  • Leonardi, P. M. (2013b). Theoretical foundations for the study of sociomateriality. Information and Organisation, 23(2), 59–76.

    Article  Google Scholar 

  • Leonardi, P. M., & Barley, S. R. (2008). Materiality and change: Challenges to building better theory about technology and organizing. Information and Organisation, 18(3), 159–176.

    Article  Google Scholar 

  • Leonardi, P. M., & Barley, S. R. (2010). What’s under construction here? Social action, materiality, and power in constructivist studies of technology and organizing. The Academy of Management Annals, 4(1), 1–51.

    Article  Google Scholar 

  • Lowe, A., & Jones, A. (2004). Emergent strategy and the measurement of performance: The formulation of performance indicators at the microlevel. Organisation Studies, 25(8), 1313–1337.

    Article  Google Scholar 

  • Lowe, A., & Koh, B. (2007). Inscribing the organisation: Representations in dispute between accounting and production. Critical Perspectives on Accounting, 18(8), 952–974.

    Article  Google Scholar 

  • Nama, Y., & Lowe, A. (2014). The “situated functionality” of accounting in private equity practices: A social “site” analysis. Management Accounting Research, 25, 1–20.

    Article  Google Scholar 

  • Nicolini, D., Mengis, J., & Swan, J. (2012). Understanding the role of objects in cross-disciplinary collaboration. Organisation Science, 23(3), 612–629.

    Article  Google Scholar 

  • Norman, D. (1999). Affordance conventions and design. Interactions, 6(3), 38–43.

    Article  Google Scholar 

  • Norman, D. (2013). The design of everyday things (Rev. ed.). New York: Basic Books.

    Google Scholar 

  • Orlikowski, W. J. (2007). Sociomaterial practices: Exploring technology at work. Organisation Studies, 28(9), 1435–1448.

    Article  Google Scholar 

  • Orlikowski, W. J. (2010a). The sociomateriality of organisational life: Considering technology in management research. Cambridge Journal of Economics, 34(1), 125–141.

    Article  Google Scholar 

  • Orlikowski, W. J. (2010b). Practice in research: Phenomenon, perspective and philosophy. In D. Golsorkhi, L. Rouleau, D. Seidl, & E. Vaara (Eds.), Handbook of strategy as practice (pp. 23–33). Cambridge: Cambridge University Press.

    Chapter  Google Scholar 

  • Orlikowski, W. J., & Scott, S. V. (2008). Sociomateriality: Challenging the separation of technology, work and organisation. The Academy of Management Annals, 2(1), 433–474.

    Article  Google Scholar 

  • Otley, D. T. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382.

    Article  Google Scholar 

  • Pickering, A. (1995). The mangle of practice: Time, agency, and science. Chicago: University of Chicago Press.

    Book  Google Scholar 

  • Preston, A. M., Cooper, D. J., & Coombs, R. W. (1992). Fabricating budget: A study of the production of management budgeting in the national health service. Accounting Organisations and Society, 17(6), 561–593.

    Article  Google Scholar 

  • Quattrone, P., & Hopper, T. (2001). What does organisational change mean? Speculations on a taken for granted category. Management Accounting Research, 12(4), 403–435.

    Article  Google Scholar 

  • Quattrone, P., & Hopper, T. (2005). A “time–space odyssey”: Management control systems in two multinational organisations. Accounting, Organisations and Society, 30(7–8), 735–764.

    Article  Google Scholar 

  • Quinn, M. (2014). Stability and change in management accounting over time—A century or so of evidence from Guinness. Management Accounting Research, 25(1), 76–92.

    Article  Google Scholar 

  • Robey, D., Raymond, B., & Anderson, C. (2012). Theorizing information technology as a material artifact in information systems research. In P. M. Leonardi, B. A. Nardi, & J. Kallinikos (Eds.), Materiality and organizing social interaction in a technological world (pp. 217–236). Oxford: Oxford University Press.

    Google Scholar 

  • Sassen, S. (2002). Towards a sociology of information technology. Current Sociology, 50(3), 365–388.

    Article  Google Scholar 

  • Schatzki, T. R. (2005). The sites of organizations. Organization Studies, 26(3), 465–484.

    Article  Google Scholar 

  • Taylor, J. R. (2001). Toward a theory of imbrication and organisational communication. The American Journal of Semiotic, 17(2), 269–298.

    Article  Google Scholar 

  • Wagner, E. L., Moll, J., & Newell, S. (2011). Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective. Management Accounting Research, 22(3), 181–197.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2018 The Author(s)

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Ali, F., Lowe, A. (2018). Imbrication in Operational Control Practices: Evidence from a Complex Process Industry Setting. In: Mitev, N., Morgan-Thomas, A., Lorino, P., de Vaujany, FX., Nama, Y. (eds) Materiality and Managerial Techniques . Technology, Work and Globalization. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-66101-8_10

Download citation

Publish with us

Policies and ethics