Temporal Structuring as Self-Discipline: Managing time in the budgeting process.

Area of Science:

• Organizational Behavior
• Sociology of Time
• Accounting Studies

Background:

• Practices often need alignment with external temporal norms.
• Actors develop strategies to manage their behavior within temporal constraints.
• Understanding temporal self-discipline is key to managing organizational practices.

Purpose of the Study:

• To investigate how actors engage in temporal self-discipline.
• To explore the mechanisms through which temporal self-discipline is enacted.
• To understand the impact of temporal self-discipline on practice entrainment and control.

Main Methods:

• Qualitative fieldwork was conducted.
• Analysis focused on how temporal self-discipline materializes.
• Examined the role of detailed temporal plans and coordination spaces.

Main Results:

• Temporal self-discipline involves creating future behavioral structures and a time-conscious self.
• Detailed plans and coordination spaces are key materializations of temporal self-discipline.
• Accountants reported a sense of control over budgeting through controlled entrainment.
• Temporal disruptions challenged controlled entrainment, leading to reactive behavior.

Conclusions:

• Temporal self-discipline enables controlled entrainment of practices to temporal norms.
• It provides actors with a sense of agency and control.
• Disruptions highlight the fragility of controlled entrainment and necessitate adaptive responses.