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21 – 30 of 118Nicholous M. Deal, Christopher M. Hartt and Albert J. Mills
Bradley Bowden and Peta Stevenson-Clarke
Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other…
Abstract
Purpose
Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other business disciplines. However, in large part, the debates in accounting history and management history, have moved in parallel but separate universes. The purpose of this study is therefore one of exploring not only critical accounting understandings that are significant for management history but also one of highlighting conceptual flaws that are common to the postmodernist literature in both accounting and management history.
Design/methodology/approach
Foucault has been seminal to the critical traditions that have emerged in both accounting research and management history. In exploring the usage of Foucault’s ideas, this paper argues that an over-reliance on a set of Foucauldian concepts – governmentality, “disciplinary society,” neo-liberalism – that were never conceived with an eye to the problems of accounting and management has resulted in not only in the drawing of some very longbows from Foucault’s formulations but also misrepresentations of the French philosophers’ ideas.
Findings
Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is a social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) oft cited call. Indeed, the “call” for a “New Accounting History” issued by Miller et al. (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later.
Originality/value
This is the first study to explore the marked similarities between the critical accounting literature, most particularly that related to the “New Accounting History” and that associated with the “Historic Turn” and ANTi-History in management and organizational studies.
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Chris Hartt, Jean Helms Mills and Albert J. Mills
The purpose of this paper is to explore the role of history in the creation of gender dynamics at work.
Abstract
Purpose
The purpose of this paper is to explore the role of history in the creation of gender dynamics at work.
Design/methodology/approach
Drawing on an ANTi‐history – which draws on actor‐network theory (ANT) – and critical sensemaking framework, the authors analyze a written history of a teachers' union to examine how historically contextualized networks of actors shape notions of gender.
Findings
The findings support the notion of history as socially constructed story telling, which serves to shape rather than describe gendered relations at work.
Research limitations/implications
The research is limited to archival materials as the participants are not available as direct informants. Archives by their nature are incomplete and some accounts are summaries.
Practical implications
Understanding the socially constructed role of history will help management educators and practitioners to examine historical accounts as part of the problem of gendered relations. The paper reinforces the notion that understanding of discrimination may be lost as power imbalances are written out of historical accounts in the attempt to be politically correct.
Originality/value
The paper's contribution to research lies in its application of new methods of historical analysis (namely, ANTi‐history and critical sensemaking) and a focus on history as a powerful sensemaking device that shapes on‐going sensemaking.
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This chapter examines how key management theories in management and organization studies (MOS) have addressed kindness. Beginning with a definition of kindness, the chapter…
Abstract
This chapter examines how key management theories in management and organization studies (MOS) have addressed kindness. Beginning with a definition of kindness, the chapter reviews the primary works of Frederick Taylor, Elton Mayo and Henri Fayol to surface an alternate account of MOS. ANTi-History is adopted to examine how each of these management theories present kindness providing an alternate account of MOS that predominantly focuses on efficiency and effectiveness. The chapter then re-evaluates MOS using a lens of kindness and the impact to contemporary organizations.
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Gayathri Gunatilake, Beverley Lord and Keith Dixon
This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…
Abstract
Purpose
This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.
Design/methodology/approach
Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.
Findings
Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.
Research limitations/implications
The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.
Originality/value
The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.
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A focus on the socio-politics of qualitative research and, given the space available, to raise more questions than answers. In other words, the author wants to be more speculative…
Abstract
Purpose
A focus on the socio-politics of qualitative research and, given the space available, to raise more questions than answers. In other words, the author wants to be more speculative then definitive. The paper aims to discuss this issue.
Design/methodology/approach
The paper is grounded in a sociology of knowledge approach known as ANTi-History.
Findings
The development of qualitative methods is grounded in the socio-politics of knowledge production.
Research limitations/implications
The focus chosen – ANTi-History – is selected in exclusion to other potential approaches.
Practical implications
To encourage researchers to include socio-politics in understanding the production of qualitative research methods.
Social implications
Identification of the socio-politics that underlie qualitative approaches.
Originality/value
The paper is rooted in a developing approach to the socio-politics of knowledge of the past.
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Christopher M. Hartt, Albert J. Mills and Jean Helms Mills
This paper aims to study the role of non-corporeal Actant theory in historical research through a case study of the trajectory of the New Deal as one of the foremost institutions…
Abstract
Purpose
This paper aims to study the role of non-corporeal Actant theory in historical research through a case study of the trajectory of the New Deal as one of the foremost institutions in the USA since its inception in the early 1930s.
Design/methodology/approach
The authors follow the trajectory of the New Deal through a focus on Vice President Henry A. Wallace. Drawing on ANTi-History, the authors view history as a powerful discourse for organizing understandings of the past and non-corporeal Actants as a key influence on making sense of (past) events.
Findings
The authors conclude that non-corporeal Actants influence the shaping of management and organization studies that serve paradoxically to obfuscate history and its relationship to the past.
Research limitations/implications
The authors drew on a series of published studies of Henry Wallace and archival material in the Roosevelt Library, but the study would benefit from an in-depth analysis of the Wallace archives.
Practical implications
The authors reveal the influences of non-corporeal Actants as a method for dealing with the past. The authors do this through the use of ANTi-History as a method of historical analysis.
Social implications
The past is an important source of understanding of the present and future; this innovative approach increases the potential to understand.
Originality/value
Decisions are often black boxes. Non-Corporeal Actants are a new tool with which to see the underlying inputs of choice.
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Nicholous M. Deal, Christopher M. Hartt and Albert J. Mills