Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety
(2023) Accounting Auditing and Accountability — Vol. 37, n° 3, p. 840-865 (2023)
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- Authors
Puyou, François-Régis 
- Abstract
- (en) This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.
- Affiliations
Clermont Business School
Citations
Postaire, M., & Puyou, F.-R. (2023). Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety. Accounting Auditing and Accountability, 37(3), 840-865. https://doi.org/10.1108/aaaj-03-2021-5204 (Original work published 2023)