A learning method of trust building: beyond the performance management of artistic events
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 4 October 2021
Issue publication date: 2 November 2021
Abstract
Purpose
This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.
Design/methodology/approach
Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.
Findings
The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.
Research limitations/implications
The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.
Originality/value
This is the first attempt in the accounting literature to develop a learning method of trust building.
Keywords
Acknowledgements
This project was funded by rethinkIMPACTS 2017, which was a partnership between Aarhus 2017 Foundation and Aarhus University.
The authors gratefully acknowledge the helpful ideas, comments and suggestions received from Lukas Goretzki and two anonymous reviewers. Furthermore, we are grateful for the feedback received at the Eighth international conference on Actor-reality construction, Pisa, 2018.
Citation
Liboriussen, J.M., Nørreklit, H. and Trenca, M. (2021), "A learning method of trust building: beyond the performance management of artistic events", Qualitative Research in Accounting & Management, Vol. 18 No. 4/5, pp. 516-544. https://doi.org/10.1108/QRAM-09-2019-0093
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited