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Actor-Reality Construction: A Pragmatic Constructivist Approach to Management and Accounting

Special issue call for papers from Qualitative Research in Accounting & Management

Actor-Reality Construction: A Pragmatic Constructivist Approach to Management and Accounting

A Special issue of Qualitative Research in Accounting & Management

Submissions are invited for a special issue of QRAM that addresses the development of theories, methods and experiences in relation to the research programme “Actor-reality Construction: a Pragmatic Constructivist Approach to Management and Accounting”.

Research on pragmatic constructivism emphasizes the role of the actor - as a controller, manager, entrepreneur, or agent etc. - in the construction of organized reality. Through interaction, organizational actors seek to establish and construct certain intended processes and effects in the organization and hence, to establish a joint “construct causality”. The relationships and interactive modes between the actor and the world in which such construct causality operates are not given by nature, however; they are themselves constructed and often governed by certain “topoi” prejudicing actor-world-relations and possible forms of causality and communication. Such relationships and modes may function successfully or they may be hampered by fictitious and illusionary elements due to missing or faulty actor-world relations. Four dimensions of reality – facts, possibilities, values, and communication – must be integrated in the actor-world relation if the construct is to form a successful basis for effective actions.

We invite papers that address conceptual, theoretical and methodological issues and problems in order to expand our understanding of management and accounting in relation to the actors’ construction of functioning organizational practices. We also invite submissions in the form of empirical studies expanding the application of pragmatic constructivism in management and accounting. Finally, the special issue invites submissions that discuss the relationships between pragmatic constructivism and other approaches to management and accounting.

Drawing on pragmatic constructivism, we invite theoretical, empirical and review papers on the following issues relating to management and accounting.
1) Studies of management and accounting methods for measurement and governance with the aim of understanding how they understand the actor-world-relation and, hence, construct causality.
2) Actors’ real-life and effective use of management accounting in their construction of causal chains that make organizations and social collectives work.
3) Conceptualization of the actors’ and their construction and use of performance measurement.
4) The role of strategic performance measurement in managing and accounting for organizational reality and/or construction of organizational causality.
5) Challenges and possibilities of creating overarching topoi that coordinate local topoi in a complex organizational reality. 
6) Analyses of evidence, truth and feasibility of accounting claims.
7) Ways to ensure that recorded facts from prior possibilities form a valid foundation for the evaluation of new possibilities. 
8) An examination of pragmatic constructivist theory as an alternative to other theories of organizational reality, e.g. structuralism, social constructivism, or critical management studies.
9) Etc.

The submission deadline for this special issue is 30 September 2015; the expected date of publication is September 2016.

Papers should be submitted through the ScholarOne online submissions system: and selecting the special issue.

Authors are welcome to contact the guest editors in advance to discuss their proposed submission and are advised to check the QRAM author guidelines before submitting:

See more at:

Guest Editors:
Professor Hanne Nørreklit
Department of Economics and Business
Aarhus University
E-mail: [email protected]

Associate Professor Morten Raffnsøe-Møller
Department of Culture and Society - Department of Philosophy
Aarhus University
E-mail: [email protected]