Search results

The purpose of this paper is to clarify the administrative problematisations of conflict-prone urban tourism (e.g. noise) as political processes predetermining the future of city tourism. It is shaped by today’s administrative ways of knowing increasing visitor pressure as an issue for urban (tourism) development.

The problematisation of conflictive urban tourism in Berlin is used as case study and lens to analyse how administrative bodies see conflictive tourism like a tourist city. Drawing on Mariana Valverde’s idea of Seeing Like a City (2011), the paper demonstrates how disparate governmental bodies see and reduce the complexity of conflicts resulting from tourism in order to handle it. The authors use policy documents as the basis for the analysis.

The paper provides empirical insights about how political knowledge on urban tourism conflicts is produced in Berlin. The marginalisation of these conflicts on the federal state level seemingly aces out the calls for action on the borough level (Friedrichshain-Kreuzberg). According to these disparate modes of problematisation, older and younger governmental gazes on conflictive tourism and its future relevance interrelate in contingent combination.

This paper fills a gap in the existing urban tourism literature, by focussing on the definition of policy problems by governmental bodies as powerfully linked to the availability of solutions.

Recognizing the existence of corporate social responsibility (CSR), and more precisely a social impact related to diversity, equality, and inclusion (DEI), organizations today are confronted with the question of what is considered as good. How is the good life created and communicatively constructed inside an organization? Who (agent) is responsible to realize, secure, and manage the process of value creation and social change, or moral agency? I offer a new perspective on the ethical duty of public relations (PR) practitioners to be revolutionary, to be communicative rebels. I conceptualize PR from a critical theoretical perspective as process of problematization, as process of cracking open common sense and underlying systems of power and norms in an organization. Then I offer strategies for creating shared (communication) spaces in which to imagine and experience transformation and social change. In these spaces (huddles), good life is courageously problematized to offer a new narrative of sustainability including DEI as communicatively codesigned. The aim is to highlight opportunities and tools for PR practitioners and PR scholars to be revolutionary – more than an organization's conscience, but an agent of change for exciting, innovative, and transformative communication practices at the core of the discipline.

Studying Chinese higher education internationalization policy-making requires paying attention to the political ontology of China's top-designed policy-making system before proceeding to methodological approaches. The ontology is two-fold: a fixed reality grounded in the structure and agency of the one-party state, and an emergent reality that derives from the pervasive practice of using policy documents to govern. A two-pronged epistemology is proposed to uncover these realities: interpretative and poststructural problematization. Interpretative problematization helps discern how policy-makers frame a problem–solution discourse in policy documents to achieve predetermined strategic objectives. Contrastingly, poststructural problematization views policy documents as prescriptive texts that offer rules on how to behave. The potential methodologies drawn from the tradition of critical policy sociology can be employed to study these two problematizations, thereby unpacking the fixed and emergent realities.

The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality.

The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes to accounting numbers. First, existing procedures are problematised within their institutional context. This highlights complementary elements of translation and neo-institutional theory that together explain how institutional factors might operate to constrain the problematising process. An empirical analysis of workers’ compensation data covering a ten year period is then conducted to calculate and contrast performance using two competing logics of accounting for injury.

The findings demonstrate that different representations of reality may result not only from accounting choices as to “what” is measured, but also from accounting choices as to “how subsets of measured data are organised”. Specifically, different ways of organising injury data into subsets led to different representations of the reality of overall injury performance. The evidence further suggests taken-for-granted assumptions and institutionalised practices may prevent adequate problematisation of the underpinning logic that guides the procedures for organising translations of work-related injury and illness to accounting numbers.

The results suggest the existing logic of accounting for injury fails to recognise the financial or non-financial complexity of non-fatal injury outcomes. “Lost time injury” measures are revealed as neither valid nor reliable measures of injury (or safety) and therefore inappropriate for informing the occupational health and safety (OHS) decisions of managers, boards and external stakeholders. These findings reveal an urgent need for change in injury accounting practice and, in turn, raise serious concerns about the increasingly institutionalised global template for external disclosure of OHS performance information.

This paper takes a novel look at the construction of social performance measures and suggests further attention to the construction of accounting subsets is warranted. In demonstrating serious problems in accounting logic that underpin existing, and deeply institutionalised, measurement and reporting practices, the findings reinforce the need to routinely re-problematise accounting practices. Failure to critically review those accounting translations that underpin decision-making may prove a fatal mistake.

The purpose of this paper is to highlight how the variety of the actors involved in a performance measurement system (PMS) innovation are spread out in time and space. Healthcare contests are examined, where such an innovation is influenced by present and past systems and practices (spread out in time), and by managerial and health-professional actors (spread out in space).

Drawing on Callon’s actor network theory, the authors describe PMS innovations as processes of translation, and distinguish between incremental and radical innovations. The theoretical arguments are used to explain the evidence drawn from a longitudinal case study carried out in an Italian public teaching hospital, referring to the period from 1998 up to 2003.

The conceptual framework shows how the translation moments lead to a recognition of the different actants involved in a PMS innovation, how their interests are interrelated and mobilized. Moreover, it shows how the interaction among the actants involved in the process is related to the type of PMS innovation, i.e. radical vs incremental. The case evidence offers detailed insights into the phenomenon, testing the explanatory power of the framework, and highlights how the failure of one of the translation moments can compromise the success of a PMS innovation.

This study differs from the extant accounting literature on PMS innovations as it highlights how the introduction of a new PMS can be affected by some elements of the previous systems “package,” which are relevant for the mobilization of the actants through the new project.

It is widely acknowledged that the computer has caused great societal changes over recent years, but the purpose of this paper is to relate specifically to those due to the use of computers in education and teaching about computing. The adoption and use of computers in education was very much a socio-technical process with influence from people, organisations, processes and technologies: of a variety of human and non-human actors.

This paper makes use of actor-network theory to analyse these events and their educational and societal impact. Data were collected from published sources, interviews with those involved at the time, discussions and from personal experience and observations.

Computers have, of course, had a huge impact on society, but particularly in relation to the use of computers in school education there was a different societal impact. Some of this related directly to education, some to school administration and some to student attitudes, experiences and knowledge.

The paper investigates the development of early courses in computing in universities and schools in Victoria, Australia. The paper does not, however, consider the use of computers in university research, only in education.

The paper describes the significant educational events of the era from punch-card tabulating machines in the 1930s to micro-computers in the late 1980s, and investigates the relationship between the development of courses in the Universities and those in the more vocationally oriented Colleges of Advanced Education. It examines whether one followed from the other. It also investigates the extent of the influence of the universities and CAEs on school computing.

The advent of the computer made a significant impact on university and school education even before the internet, Google, Wikipedia and smart phones in the late 1990s and 2000s. Computers in schools cause a rethink of how teaching should be handled and of the role of the teacher.

This paper investigates the history of computers and education in both universities and schools in Victoria, Australia over the period from the 1930s to the early 1990s. It considers how and why this technological adoption occurred, and the nature of the resulting educational and societal change this produced. Primary and High School use of computers did not commence until the 1970s but prior to this there is a considerable and interesting history associated with the development of Higher Education courses relating to computing.

The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate the knowledge through a conceptualization of the relationship between hybrid organizing and object, helping us understand how and why hybridization takes place or de-hybridizing occurs.

The study is based on a longitudinal qualitative case study of an attempt to introduce cost-benefit calculations as a management initiative in the social sector. In total, 18 observations of meetings and 48 interviews were done.

The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing or compartmentalization – the former either leading to a disciplined hybrid allowing efficient action or to a hot and contested situation characterized by inertia. The latter, compartmentalization, presupposes less complexity with the potential of full de-hybridization into single-purpose organizing, failing to deal with the complex task at hand.

A limitation is the one case approach and further research could focus on other settings.

The paper provides concepts useful for analysis of specific cooperative arrangements.

The authors believe that the findings can bring useful insights to professionals, policy makers and others who are engaging in and addressing complex societal issues, not least within the public sector, a matter all too often overlooked by the accounting research community.

The originality of the paper is the focus on the organization and control in relation to the task at hand.

The article investigates the institutional setup of e-lending in public libraries in Denmark, Norway and Sweden. Our point of departure is that e-lending has necessitated new library collaborations between local, regional and national levels, and therefore, institutional e-lending setups have emerged. The study seeks to provide better understanding of how the institutional setups are structured, how governance logics have shaped them and what tensions and dynamics become visible in the key actors’ problematisations of these setups.

The study is situated in the neo-institutional tradition and applies the institutional logics perspective. The research questions are answered by taking a qualitative approach, grounded in an extensive interview study with representatives of libraries, publishers and policy actors in three Scandinavian countries. To provide in-depth insight into e-lending setups, the scope of empirical material is then limited to accounts the central library and policy actors involved in establishing e-lending.

The analysis shows that the e-lending setups are both similar (especially when it comes to financing), and different across Scandinavia, especially when it comes to centralisation and involvement of librarians in this task. The differences are attributed to the influence of different governance logics (question of administrative autonomy, collaboration in the field and existing legal and political frames), and to what extent the digital and market logics are incorporated or rejected in the field.

The study provides new insights into the question of how Scandinavian public libraries face the consequences of the digitalisation of book distribution and consumption by investigating how they organise their e-lending services. This has not been explored before, notably in a comparative perspective.

This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.

By mobilizing Actor–Network Theory, in particular Callon's four moments of translation, and by drawing data from an interventionist research, the paper focuses on the process of change instilled by the implementation of a costing tool in 20 Romanian construction companies.

The costing system is initially problematized as a tool for rational decision making. However, the visibility over the accounting figures generated by the costing tool instilled new roles for the cost system to manage internal and external interdependencies. First, two costing datasets were created, one for decision making and one for tax purposes, to manage the relationship with the state taxation authorities. Second, since the costing tool generated visibility over the field practices as well, engineers convinced management to drop the decision-making set of costs. The costing tool ultimately only became used for tax optimization, an originally unintended use, reflecting its translation process.

By taking an interventionist approach, the paper contributes to theorizing accounting in transitional economies by bringing their economic idiosyncrasies into the analysis.

The results inform managers about the intended and unintended consequences of management accounting tools and about actors' role in shaping their use.

Our research responds to recent calls to study how organizations configure their control systems in a rapidly changing environment and what is the role of management accounting in these arrangements.

The paper's aim is to establish how world class manufacturing (WCM) was diffused to some small‐ and medium‐sized enterprises in the NW of England and the network of institutions involved ranging from the state to firms, and to iterate the results with Miller and O'Leary's work on accounting practices and governance.

This followed an actor network theory approach of “following the actors and actants” using interviews and documentation.

Three accountabilities (financial, production, and idealised customer) at firm and state levels were linked through agencies like consultants, academics, and employer federations, and quasi‐governmental organisations like training and enterprise councils. New discourses and programmes of governance associated with competitiveness fostered changes in accountability locally and nationally. Competitiveness, WCM, and occasional allies like activity‐based costing lacked stable and consistent definition. They are adopted and circulate because their plasticity helps actors redefine themselves within translation and mediation processes.

Shop floor workers were not directly studied. Hence, observations on resistance and enactment are tentative.

Continual translations within large networks shape new techniques of management and governance.

The paper shows that programmes and discourses of governance over time are reciprocally linked in a constellation of state institutions and firms.