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Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

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Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability. / Pfister, Jan; Otley, David; Ahrens, Thomas et al.
In: Qualitative Research in Accounting and Management, Vol. 21, No. 5, 19.11.2024, p. 397-443.

Research output: Contribution to Journal/MagazineJournal articlepeer-review

Harvard

Pfister, J, Otley, D, Ahrens, T, Dambrin, C, Darwin, S, Granlund, M, Jack, S, Lassila, E, Millo, Y, Peda, P, Sherman, Z & Sloan Wilson, D 2024, 'Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability', Qualitative Research in Accounting and Management, vol. 21, no. 5, pp. 397-443. https://doi.org/10.1108/QRAM-02-2024-0031

APA

Pfister, J., Otley, D., Ahrens, T., Dambrin, C., Darwin, S., Granlund, M., Jack, S., Lassila, E., Millo, Y., Peda, P., Sherman, Z., & Sloan Wilson, D. (2024). Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability. Qualitative Research in Accounting and Management, 21(5), 397-443. https://doi.org/10.1108/QRAM-02-2024-0031

Vancouver

Pfister J, Otley D, Ahrens T, Dambrin C, Darwin S, Granlund M et al. Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability. Qualitative Research in Accounting and Management. 2024 Nov 19;21(5):397-443. Epub 2024 Sept 16. doi: 10.1108/QRAM-02-2024-0031

Author

Pfister, Jan ; Otley, David ; Ahrens, Thomas et al. / Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability. In: Qualitative Research in Accounting and Management. 2024 ; Vol. 21, No. 5. pp. 397-443.

Bibtex

@article{06354be2e4814498b896b203e647b9ee,
title = "Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability",
abstract = "PurposeThe purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.Design/methodology/approachThe authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.FindingsFindings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.Research limitations/implicationsThe authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.Practical implicationsThis paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.Originality/valueAdoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.",
author = "Jan Pfister and David Otley and Thomas Ahrens and Claire Dambrin and Solomin Darwin and Markus Granlund and Sarah Jack and Erkki Lassila and Yuvall Millo and Peeter Peda and Zachary Sherman and {Sloan Wilson}, David",
year = "2024",
month = nov,
day = "19",
doi = "10.1108/QRAM-02-2024-0031",
language = "English",
volume = "21",
pages = "397--443",
journal = "Qualitative Research in Accounting and Management",
issn = "1176-6093",
publisher = "Emerald Group Publishing Ltd.",
number = "5",

}

RIS

TY - JOUR

T1 - Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

AU - Pfister, Jan

AU - Otley, David

AU - Ahrens, Thomas

AU - Dambrin, Claire

AU - Darwin, Solomin

AU - Granlund, Markus

AU - Jack, Sarah

AU - Lassila, Erkki

AU - Millo, Yuvall

AU - Peda, Peeter

AU - Sherman, Zachary

AU - Sloan Wilson, David

PY - 2024/11/19

Y1 - 2024/11/19

N2 - PurposeThe purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.Design/methodology/approachThe authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.FindingsFindings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.Research limitations/implicationsThe authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.Practical implicationsThis paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.Originality/valueAdoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

AB - PurposeThe purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.Design/methodology/approachThe authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.FindingsFindings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.Research limitations/implicationsThe authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.Practical implicationsThis paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.Originality/valueAdoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

U2 - 10.1108/QRAM-02-2024-0031

DO - 10.1108/QRAM-02-2024-0031

M3 - Journal article

VL - 21

SP - 397

EP - 443

JO - Qualitative Research in Accounting and Management

JF - Qualitative Research in Accounting and Management

SN - 1176-6093

IS - 5

ER -