Шляхи впливу калькуляційної практики на інновації

Пасько, Олег Віталійович; Пасько, Олег Витальевич; Pasko, Oleh

Шляхи впливу калькуляційної практики на інновації

Пасько, Олег Віталійович; Пасько, Олег Витальевич; Pasko, Oleh

URI: http://repo.sau.sumy.ua/handle/123456789/6050

Дата: 2017

Короткий опис(реферат):

Систематизовано та проаналізовано всі відомі на сьогодні шляхи впливу калькуляційної практики на інновації. Доводиться, що калькуляційна практика (елементи управлінського обліку) впливає на інновації, як правило, на маргіналах обліку, через те, що вона є 1) інструментом накопичення знань, необхідних для інновацій, завдяки 2) динамічній природі організаційної рутини, і в результаті 3) дрейфу - непередбачуваності, неможливості агентів контролювати всі елементи організаційної структури для досягнення своїх цілей. Підкреслюється, що траєкторія інновацій часто пов’язана із знаннями, розумінням і слідами, що їх дає калькуляційна практика, які часто розвивалися в результаті ланцюжка попередніх дрейфів. Посилює вплив калькуляційної практики на процес інновацій її перформативний аспект - певний аспект спонукання, оскільки вона, певним чином, формує світ і спонукає інших враховувати її. Систематизированы и проанализированы все известные на сегодня пути влияния калькуляционной практики на инновации. Доказывается, что калькуляционная практика (элементы управленческого учета) влияет на инновации, как правило, на маргиналах учета из-за того, что она является 1) инструментом накопления знаний, необходимых для инноваций, благодаря 2) динамической природе организационной рутины, и в результате 3) дрейфа - непредсказуемости, невозможности агентов контролировать все элементы структуры для достижения своих целей. Подчеркивается, что траектория инноваций часто связана со знаниями, пониманием и следами, которые дает калькуляционная практика, развивающимися в результате цепочки предыдущих дрейфов. Усиливает влияние калькуляционной практики на процесс инноваций ее перформативный аспект - определенный аспект побуждения, поскольку они определенным образом формируют мир и побуждают других учитывать их.

Суть розробки, основні результати:

The objective of the article. One of the most significant current discussions are what triggers innovations and in what way. This paper explores the relationships between calculative practices and innovations. It aims to summarize all known to date ways in which calculative practices affect innovations. The results of the analysis. In the paper author differentiate between bookkeeping and accounting. The former provides the data for the later. Accounting is seen as activities where the data is turned into information, and is communicated to others. Furthermore, accounting is seen through new lens and is regarded not simply as ‘communication of a transaction taking place’ but as ‘a communication that requires or invites people to act in certain ways’ (Jack, 2017). Put it differently author argues that accounting plays performative role. It has performative effects so that, rather than only describing the world, it also helps to change it. The paper utilizes P. Miller’s term ‘calculative practices’ in an attempt to emphasize the ways in which accounting shapes social and economic relation. Calculative practice is not about whole aspects of accounting, but only about the less visible aspect of accounting, which in the Anglo-American literature is called management accounting. Management accounting involves various methods of costing, establishing deviations from standards, budgeting and comparing them with the actual results achieved, calculating the marginal profit for investments, and setting transfer prices for intra-firm operations. The paper uses distinction between incremental and radical innovations. Radical innovation is drastic innovation, hitherto unfamiliar knowledge. It is understood as a fundamental or revolutionary change, clear departure from existing practices, disruption, discontinuity and breakthrough. Radical innovation possesses a high degree of novelty that push the organisation to the reorientation of activities. Contrary to radical innovation an incremental innovation focuses on continuity, involves improvement and exploitation of existing resources. Incremental innovation has connotations of refinements and modifications. The paper backs the view that calculative practices could be associated with incremental innovations. Calculative practices can be seen as a tool for producing incremental innovations, but not radical ones. There are five stages of innovation development: 1) creation; 2) generation; 3) implementation; 4) development; 5) adaptation. In the article it is being argued that in at least four of these stages, calculative practices are involved in the creation of innovations. We postulate the existence of three main ways in which calculative practices influence innovation activity, namely 1) accumulation of knowledge 2) organizational routines as a source of development and change and 3) drift. All abovementioned help to gain understanding of the necessary future movement (traces) for the development of innovations. At the same time all these influences are reinforced by the performative aspect of calculative practices. It is argued that in order to understand innovation, it is necessary to pay attention to the accumulation of knowledge that is associated with its production. Negligence in the accumulation mechanism leads to the situation when the same mechanisms of "squeezing out" innovations lead to different results in different companies and one of the reasons is that the mechanisms of accumulation work not equally effective at different enterprises. In the article the dynamic ability of the organizational routine is being emphasized. Drawing on the works of A. Giddens the routine is divided into structure and action. The former part is the abstract idea of a routine, and the later part consists of actual manifestations of routine by specific people, at a specific time and in a particular place (agency). This divide helps to uncover the potential of changes hidden in organizational routines. The idea of drift is put forward as one of a key aspects of authors concept. Drift means that nothing guarantees the world to behave in discernible forms and predictable ways. There are always going to be surprising effects. This drift has connotations that action is ambiguous and has uncertain effects. The idea of drift rises the importance of calculative practice due to the fact that often the trajectory of innovation is related to the traces given by calculative practices. Conclusions and directions for further research. Through accumulation of knowledge, organizational routines as a source of change and drift calculative practices are involved in innovation development. It is have been shown that the relationship between the calculative infrastructure - accounting and innovation is particularly evident at the margins of accounting. While in the past it has been understood that accounting acts in the process of innovation from the outside, the paper shows that calculative practices can work towards innovation from within through the accumulation and regeneration of innovation. The direction of research going forward the article is recommending is the development of comprehensive detailed mechanism (clear sequence of processes and their interaction) of the influence of calculative practices on innovations.

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