An ethnographic study of culture and performance in the UK lingerie industry

Julia A. Smith, Claire England

Research output: Contribution to journalArticle

Abstract

This paper examines a particular case of organizational culture, its nature within the work environment, the impact it has on motivation and its interaction with a novel framework of performance measurement. It extends the extant empirical domain of such studies to include a retail unit in the UK lingerie industry. The work is an ethnographic study, and uses participant-observation to focus on the performance framework used and the culture in the unit examined. The evidence shows that a strong culture, in tandem with the innovative package of performance measures in this organization, together lead to enhanced performance. The paper makes an empirical contribution to the literature by using ethnographical evidence on accounting practice, as moderated by organizational culture in this unique setting. From a practical standpoint, it proposes that managers pay more attention to the influence of accounting on organizational culture (and vice versa), when setting performance targets and goals.
LanguageEnglish
Pages241-258
Number of pages18
JournalBritish Accounting Review
Volume51
Issue number3
Early online date10 Feb 2019
DOIs
Publication statusPublished - 1 Apr 2019

Fingerprint

Lingerie
Organizational culture
Industry
Performance measures
Performance measurement
Accounting practices
Managers
Interaction
Participant observation
Work environment
Retail

Keywords

  • performance
  • culture
  • ethnography
  • participant observation
  • sociometeriality

Cite this

@article{6d8886af30784fd8bf44f64a1d80e99b,
title = "An ethnographic study of culture and performance in the UK lingerie industry",
abstract = "This paper examines a particular case of organizational culture, its nature within the work environment, the impact it has on motivation and its interaction with a novel framework of performance measurement. It extends the extant empirical domain of such studies to include a retail unit in the UK lingerie industry. The work is an ethnographic study, and uses participant-observation to focus on the performance framework used and the culture in the unit examined. The evidence shows that a strong culture, in tandem with the innovative package of performance measures in this organization, together lead to enhanced performance. The paper makes an empirical contribution to the literature by using ethnographical evidence on accounting practice, as moderated by organizational culture in this unique setting. From a practical standpoint, it proposes that managers pay more attention to the influence of accounting on organizational culture (and vice versa), when setting performance targets and goals.",
keywords = "performance, culture, ethnography, participant observation, sociometeriality",
author = "Smith, {Julia A.} and Claire England",
year = "2019",
month = "4",
day = "1",
doi = "10.1016/j.bar.2019.02.002",
language = "English",
volume = "51",
pages = "241--258",
journal = "British Accounting Review",
issn = "0890-8389",
number = "3",

}

An ethnographic study of culture and performance in the UK lingerie industry. / Smith, Julia A.; England, Claire.

In: British Accounting Review, Vol. 51, No. 3, 01.04.2019, p. 241-258.

Research output: Contribution to journalArticle

TY - JOUR

T1 - An ethnographic study of culture and performance in the UK lingerie industry

AU - Smith, Julia A.

AU - England, Claire

PY - 2019/4/1

Y1 - 2019/4/1

N2 - This paper examines a particular case of organizational culture, its nature within the work environment, the impact it has on motivation and its interaction with a novel framework of performance measurement. It extends the extant empirical domain of such studies to include a retail unit in the UK lingerie industry. The work is an ethnographic study, and uses participant-observation to focus on the performance framework used and the culture in the unit examined. The evidence shows that a strong culture, in tandem with the innovative package of performance measures in this organization, together lead to enhanced performance. The paper makes an empirical contribution to the literature by using ethnographical evidence on accounting practice, as moderated by organizational culture in this unique setting. From a practical standpoint, it proposes that managers pay more attention to the influence of accounting on organizational culture (and vice versa), when setting performance targets and goals.

AB - This paper examines a particular case of organizational culture, its nature within the work environment, the impact it has on motivation and its interaction with a novel framework of performance measurement. It extends the extant empirical domain of such studies to include a retail unit in the UK lingerie industry. The work is an ethnographic study, and uses participant-observation to focus on the performance framework used and the culture in the unit examined. The evidence shows that a strong culture, in tandem with the innovative package of performance measures in this organization, together lead to enhanced performance. The paper makes an empirical contribution to the literature by using ethnographical evidence on accounting practice, as moderated by organizational culture in this unique setting. From a practical standpoint, it proposes that managers pay more attention to the influence of accounting on organizational culture (and vice versa), when setting performance targets and goals.

KW - performance

KW - culture

KW - ethnography

KW - participant observation

KW - sociometeriality

U2 - 10.1016/j.bar.2019.02.002

DO - 10.1016/j.bar.2019.02.002

M3 - Article

VL - 51

SP - 241

EP - 258

JO - British Accounting Review

T2 - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 3

ER -