Management control practices and pragmatism

Purpose Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it a term used loosely colloquial manner. By drawing on framework based classical pragmatism, this study aims examine how pragmatic perspective discernible form use of control (MC) practices. Design/methodology/approach This collects data using case firm green energy construction sector. Findings Building analytical framework, provides evidence that both MC practices, through clear focus targets rather than variance analysis, presence mutable local practices characterised by interaction problem-solving absence other common with no links ends-in-view. also potential limitations including myopia an exacerbation inherent bias organisations towards exploitation. Originality/value research brings clarity pragmatism literature insights into Further, shows for management.