HIGHLIGHTS
- What: The main reason for putting financial indicators in a central role is pragmatic. The work of Gartenberg and Gartenberg and Serafeim on the theme of purpose has been questioned by Clegg et_al as being "functionalist " using a positivist approach in research. For this article I try to stay close to an upcoming perspective in management and organization represented by Wicks and Freenan Pappas and Martela . For this article, it is important to note that, compared to positivism and constructivism, pragmatism has a different perspective on how individuals develop knowledge about their environment-including the organizational forms . . .

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