Title
Using Traditional Narratives and Other Narrative Devices to Enact Humanizing Business Practices.
Department/School
Accounting
Date of this version
2016
Document Type
Article
Keywords
Humanizing Values, Narratives, Storytelling, Business Practice
Abstract
This study examines how organizations may embed humanizing narrative devices and related activities in their management control systems to enact humanizing business practices. As defined here, narrative devices include complete stories as well as story fragments that may under certain circumstances invoke a shared narrative context. Humanizing narrative devices respect a person’s dignity and capacity for personal growth, respect human rights, promote care and service for others, and improve an organization’s ability to serve the common good rather than only narrow special interests. The first section discusses the sense-making and action-guiding properties of narrative devices, and then discusses principles for applying them in a manner that respects others in a diverse
workplace. The second section adapts Simons’ (Levers of control 1995) management accounting and control framework to trace interdependencies among an organization’s narrative devices and related activities. The third section applies the combined narrative devices and systems framework to illustrate how an actual company has articulated, debated, revised, and enacted its core values over time. The concluding section discusses the analysis, its contributions to the literature, and implications for future research.
Published in
Journal of Business Ethics
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.
Citation/Other Information
139(1), 1-19