As the literature review will indicate, the concepts of
formal and informal feedback are complex and ambiguous,
having diverse interpretations. The research question
we set out to explore is: What kinds of formal and informal
feedback practices are there in management accounting
and how are they related to each other? In order to address
this research question, the concepts around formal and
informal feedback need to be clarified. We will develop
an analytical framework of formal and informal feedback
along three dimensions. The dimensions are developed and
named after first reviewing different definitions for formal
and informal feedback from previous literature and
then combining, analysing, and putting flesh on these
dimensions with the help of empirical findings from an
exploratory and interpretive case study centred on a
business unit called Division Steelco. The interviews and
observations offer a way to both validate and further
develop the evolving analytical framework as they allow
us to hear various interpretations of formal and informal
feedback from managers. Our analysis is entirely based on
the claim that formal and informal feedback should not be
viewed as a dichotomy, but as things that coexist and collaborate.
The paper concludes with an analytical matrix for
understanding and examining formal and informal feedback
in an intertwined manner.
The paper is structured as follows. In Section 2, the
concepts and dimensions of formal and informal feedback
are outlined. Division Steelco, our case organisation, and
the research methods applied are introduced in Section
3. Section 4 provides the analysis of formal and informal
feedback practices through three dimensions in Division
Steelco. Analytical findings are discussed and summed up
in Section 5. Finally, conclusions are provided in Section 6.
As the literature review will indicate, the concepts offormal and informal feedback are complex and ambiguous,having diverse interpretations. The research questionwe set out to explore is: What kinds of formal and informalfeedback practices are there in management accountingand how are they related to each other? In order to addressthis research question, the concepts around formal andinformal feedback need to be clarified. We will developan analytical framework of formal and informal feedbackalong three dimensions. The dimensions are developed andnamed after first reviewing different definitions for formaland informal feedback from previous literature andthen combining, analysing, and putting flesh on thesedimensions with the help of empirical findings from anexploratory and interpretive case study centred on abusiness unit called Division Steelco. The interviews andobservations offer a way to both validate and furtherdevelop the evolving analytical framework as they allowus to hear various interpretations of formal and informalfeedback from managers. Our analysis is entirely based onthe claim that formal and informal feedback should not beviewed as a dichotomy, but as things that coexist and collaborate.The paper concludes with an analytical matrix forunderstanding and examining formal and informal feedbackin an intertwined manner.The paper is structured as follows. In Section 2, theconcepts and dimensions of formal and informal feedbackare outlined. Division Steelco, our case organisation, andthe research methods applied are introduced in Section3. Section 4 provides the analysis of formal and informalfeedback practices through three dimensions in DivisionSteelco. Analytical findings are discussed and summed upin Section 5. Finally, conclusions are provided in Section 6.
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