Exploring Material‐Discursive Practices

Our intent in this commentary is to support the turn to materiality in organizational research, and contribute to it by considering some differences in our approach from that proposed by Hardy and Thomas. Drawing on agential realism – which theorizes the entanglement of matter and meaning – we explore the relation between discourse and materiality in terms of the ideas of materialization and performativity as enacted in a study of hotel valuation in the hospitality industry. We offer our comments in the spirit of constructive engagement and hope that our discussion along with others in this Point‐Counterpoint will generate further explorations.