Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures

In this paper we explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or 'tracing') of pharmaceutical representatives ('drug reps') responsible for the promotion of prescription medications to general practitioners and other healthcare professionals. We draw upon Latour's sociology of translation to explore the qualities of the inscriptions practiced in French pharmaceutical companies to control drug reps at a distance. Within the context of regulatory constraints upon drug representatives' activities and the reporting of pharmaceutical prescriptions in France, we analyze the inscriptions devices and explore problems of interessement and instability of 'performance measurement' inscriptions. The paper concludes with a discussion of the concept of stability and how processes of ambiguity, uncertainty and professional identity may contribute to stabilizing inscriptions and tackling problems of action at a distance.

[1]  Jan Mouritsen,et al.  Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge , 2001 .

[2]  R. Kaplan,et al.  The Balanced Scorecard: Translating Strategy into Action , 1996 .

[3]  Jinyoul Lee,et al.  An ERP implementation case study from a knowledge transfer perspective , 2000, J. Inf. Technol..

[4]  Trevor Hopper,et al.  A 'time' space odyssey': Management control systems in two multinational organisations , 2005 .

[5]  Mike Michael,et al.  Actor-Networks and Ambivalence: General Practitioners in the UK Cervical Screening Programme , 1993 .

[6]  Michela Arnaboldi,et al.  Constructing performance measurement in the public sector , 2010 .

[7]  Nicolas Berland,et al.  Actor-Networks and the Diffusion of Management Accounting Innovations: A Comparative Study , 2008 .

[8]  D. Larcker,et al.  Innovations in Performance Measurement: Trends and Research Implications , 1998 .

[9]  B. Latour Reassembling the Social: An Introduction to Actor-Network-Theory , 2005 .

[10]  Philippe Pignarre Le grand secret de l'industrie pharmaceutique , 2004 .

[11]  David F. Larcker,et al.  The Association Between Activity‐Based Costing and Manufacturing Performance , 2002 .

[12]  R. Kaplan,et al.  The balanced scorecard--measures that drive performance. , 2015, Harvard business review.

[13]  Taylor Randall,et al.  Performance Implications of Strategic Performance Measurement in Financial Services Firms , 2003 .

[14]  Fabian Muniesa,et al.  Market technologies and the pragmatics of prices , 2007 .

[15]  M. Ezzamel,et al.  Accounting Representation and the Road to Commercial Salvation , 2004 .

[16]  B. Latour Technology is Society Made Durable , 1990 .

[17]  M. C. Jensen,et al.  Corporate Budgeting is Broken, Let's Fix it , 2001 .

[18]  B. Latour Science in action : how to follow scientists and engineers through society , 1989 .

[19]  Umit Bititci,et al.  Towards a contingency approach to performance measurement: an empirical study in Scottish SMEs , 2007 .

[20]  Peter Miller,et al.  Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance , 1993 .

[21]  Joel M. Stern,et al.  Eva®*: An integrated financial management system** , 1996 .

[22]  John O'Hanlon,et al.  Wall Street's Contribution to Management Accounting: The Stern Stewart EVA Financial Management System , 1998 .

[23]  Peter Miller,et al.  Mediating instruments and making markets: Capital budgeting, science and the economy , 2007 .

[24]  P. Fleming,et al.  Working at a Cynical Distance: Implications for Power, Subjectivity and Resistance , 2003 .

[25]  B. Latour La science en action , 1989 .

[26]  David Dugdale,et al.  The ABC bandwagon and the juggernaut of modernity , 2002 .

[27]  Peter Miller,et al.  ACCOUNTING INNOVATION BEYOND THE ENTERPRISE: PROBLEMATIZING INVESTMENT DECISIONS AND PROGRAMMING... , 1991 .

[28]  R.I. Sutton The weird rules of creativity , 2002, IEEE Engineering Management Review.

[29]  Samuel Sponem,et al.  Control and change - Analysing the process of institutionalisation , 2007 .

[30]  John W. Meyer,et al.  The “Actors” of Modern Society: The Cultural Construction of Social Agency* , 2000 .

[31]  Ian Hacking,et al.  Representing and Intervening: Introductory Topics in the Philosophy of Natural Science , 1983 .

[32]  Peter Miller,et al.  Accounting as social and institutional practice , 1996 .

[33]  Keith Robson,et al.  On the arenas of accounting change: the process of translation , 1991 .

[34]  A. Preston Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds , 2006 .

[35]  M. C. Jensen Value Maximization, Stakeholder Theory, and the Corporate Objective Function* , 2001, Business Ethics Quarterly.

[36]  Sten Jönsson Institutions and Organizations , 1997 .

[37]  A. Pickering The mangle of practice : time, agency, and science , 1997 .

[38]  Trevor Hopper,et al.  What is IT?: SAP, accounting, and visibility in a multinational organisation , 2006, Inf. Organ..

[39]  Joan C. Woodward Management and technology , 1958 .

[40]  Bruno Latour,et al.  « Les “vues” de l’esprit ». Une introduction à l’anthropologie des sciences et des techniques , 2006 .

[41]  Jan Mouritsen,et al.  Short and Long Translations: Management Accounting Calculations and Innovation Management , 2009 .

[42]  Wai Fong Chua,et al.  Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals , 1995 .

[43]  W. Scott,et al.  Institutions and Organizations. , 1995 .

[44]  Theodore M. Porter,et al.  Trust in Numbers , 2020 .

[45]  R. Freeman Strategic Management: A Stakeholder Approach , 2010 .

[46]  Zahirul Hoque,et al.  Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance , 2000 .

[47]  A. Pickering The Mangle of Practice: Agency and Emergence in the Sociology of Science , 1993, American Journal of Sociology.

[48]  Susan Leigh Star,et al.  Sorting Things Out: Classification and Its Consequences , 1999 .

[49]  B. Latour,et al.  Laboratory Life: The Construction of Scientific Facts , 1979 .

[50]  Hanne Nørreklit,et al.  The American balanced scorecard versus the French tableau de bord: the ideological dimension , 2004 .

[51]  Susan Leigh Star,et al.  Institutional Ecology, `Translations' and Boundary Objects: Amateurs and Professionals in Berkeley's Museum of Vertebrate Zoology, 1907-39 , 1989 .

[52]  R. Kaplan,et al.  Strategy Maps: Converting Intangible Assets into Tangible Outcomes , 2003 .

[53]  Renate E. Meyer New Sociology of Knowledge: Historical Legacy and Contributions to Current Debates in Institutional Research , 2008 .

[54]  H. Willmott,et al.  The Decline of Labour Process Analysis and the Future Sociology of Work , 2009 .

[55]  D. Marginson,et al.  Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours , 2005 .

[56]  Janine Nahapiet,et al.  The roles of accounting in organizations and society , 1980 .

[57]  Rod Coombs,et al.  Fabricating budgets: A study of the production of management budgeting in the national health service , 1992 .

[58]  Sue Newell,et al.  Implementing enterprise resource planning and knowledge management systems in tandem: fostering efficiency and innovation complementarity , 2003, Inf. Organ..

[59]  Marc Wouters,et al.  Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department , 2008 .

[60]  Wai Fong Chua,et al.  The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing , 2001 .

[61]  R. Kaplan,et al.  Linking the Balanced Scorecard to Strategy , 1996 .

[62]  Erik Berggren,et al.  Organizational transparency drives company performance , 2007 .

[63]  Thomas L. Albright,et al.  An investigation of the effect of Balanced Scorecard implementation on financial performance , 2004 .

[64]  Paul Andon,et al.  Accounting Change as Relational Drifting: A Field Study of Experiments with Performance Measurement , 2007 .

[65]  Thomas Ahrens,et al.  Management Accounting as Practice , 2005 .

[66]  Hugh Willmott,et al.  Manufacturing shareholder value: The role of accounting in organizational transformation , 2008 .

[67]  E. Goffman The Presentation of Self in Everyday Life , 1959 .

[68]  A. Giddens The Constitution of Society , 1985 .

[69]  M. C. Jensen Value Maximisation, Stakeholder Theory, and the Corporate Objective Function , 2001 .

[70]  Sirle Bürkland,et al.  Making action at a distance work in ERP system implementation , 2012 .

[71]  Jan Mouritsen,et al.  Enterprise resource planning systems, management control and the quest for integration , 2005 .

[72]  Martin Messner,et al.  The problematisation performance indicators , 2010 .

[73]  Tom R. Burns,et al.  The Management of Innovation. , 1963 .

[74]  Martin Walker,et al.  Residual income past and future , 1998 .

[75]  Keith Robson,et al.  ACCOUNTING NUMBERS AS 'INSCRIPTION': ACTION AT A DISTANCE AND THE DEVELOPMENT OF ACCOUNTING. , 1992 .

[76]  A. Pickering Cybernetics and the Mangle , 2002 .

[77]  Jeremy Hope,et al.  Who needs budgets? , 2003, Harvard business review.