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Formulation Is Implementation: The Performativity of Valuation and Business Modelling in New Ventures

Formulation Is Implementation: The Performativity of Valuation and Business Modelling in New Ventures
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Author(s): Denis Forte (Universidade Presbiteriana Mackenzie, Brazil)and Harry Sminia (Strathclyde Business School, UK)
Copyright: 2025
Pages: 26
Source title: Impacts of Innovation and Cognition in Management
Source Author(s)/Editor(s): Walter Bataglia (Universidade Presbiteriana Mackenzie, Brazil)and Liliane Cristina Segura (Universidade Presbiteriana Mackenzie, Brazil)
DOI: 10.4018/979-8-3693-5777-4.ch016

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Abstract

This paper investigates the interaction between finance and strategy practices from a performativity point of view. It reports on the combined enactment of the valuation practice and the business modelling practice during a process of new venture creation. In doing so, these practices which are normally associated with capturing a reality out there for the purpose of formulating intentions and decision-making, are recast as contributing to implementation already in that through their performativity, enacting these practices add to a reality that is always in the process of becoming. Therefore, the paper argues that managers should recognize the performative nature of their practices. Research should be directed at understanding how the performativity of theories, tools, and the practices that ensue combine and contribute to management activity.

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