Pragmatic constructivism, on which the actor reality construction (ARC) model is based, provides a conceptual methodology to examine how organisational realities are constructed and the extent to which they are based on illusion. Once realities are constructed and attain some longevity, one would expect to see a degree of institutionalisation of practice. Conversely, realities are constructed within the constraints and parameters of existing institutions and practices. One criticism of ARC in its current development is that it does not sufficiently address questions of institutionalisation, being often an analysis of a particular organisational topos at a particular time. Pragmatic constructivism looks at how individual human actions happen in an orientation to the other and the structure. Functioning practice is produced as people author and co-author their practices as individuals and within groups: integration results from interactions between people in certain times and localities. The processes by which integration and relational structure occur and endure across longer time spans and wider spaces deserves further consideration.
|Title of host publication||A Philosophy of Management Accounting|
|Subtitle of host publication||A Pragmatic Constructivist Approach|
|Place of Publication||Abingdon|
|Publication status||Published - 28 Mar 2017|