Search results
1 – 8 of 8Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…
Abstract
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
Details
Keywords
Michael John Norton and Oliver John Cullen
This chapter presents the results of a process of reflexive thematic analysis. It highlights the recovery journeys of those with mental health, addiction and dual diagnosis…
Abstract
This chapter presents the results of a process of reflexive thematic analysis. It highlights the recovery journeys of those with mental health, addiction and dual diagnosis challenge. In doing so, a number of similarities occurred. These included beginning in a place of trauma, working to cope with the trauma, seeking help from services, peer support, relapse and finally fully embracing recovery in one’s own life. A number of differentials were also identified, including additional steps in the mental health recovery journey along with the title of various phases of recovery. The chapter ends with an acknowledgement of these similarities and differentials which the following chapter can then utilise as a basis for making recommendations to policy, practice and the users of services themselves.
Details
Keywords
As a fairy tale is adapted to fit with current cultural discourses, drastic changes occur. One of these changes is the erasure of the old man. The wise old man, the doddering old…
Abstract
As a fairy tale is adapted to fit with current cultural discourses, drastic changes occur. One of these changes is the erasure of the old man. The wise old man, the doddering old fool, and many more tropes that older men fill have been altered. The eccentric Merlin and the mad Hatter have been replaced with younger versions in Merlin (2008–2012) and the Syfy miniseries Alice (2009). While the grandfather is technically found in Disney's Once Upon a Time in the form of Rumpelstiltskin, it is rarely discussed. In the Beauty and the Beast (2017), Maurice is no longer the town oddity as he goes from tinkering with odd inventions, to being a music box maker. His creativity and quirky idiosyncrasies have been erased.
This chapter delves into this disappearance of the older man in modern fairy tale adaptations, and the repercussions this has in the representation for the older man. Furthermore, this chapter seeks to show how toxic ageist notions in Hollywood have impacted the role of the old man as he is replaced with the stereotypical younger man, due to the increased objectification of men in film and the subsequent conformity to the ‘ideal masculine form’. This objectification can be seen through the slow ‘reinvigoration’ of the Mad Hatter from Disney's Alice in Wonderland (1951) to the Hatter in Syfy's Alice (2009), Johnny Depp's Mad Hatter, Tarrant Hightopp, in Tim Burton's Alice in Wonderland (2010), and finally Sebastian Stan's Mad Hatter in Once Upon a Time (2011–2018).
Details
Keywords
James W Peltier, Andrew J Dahl, Lauren Drury and Tracy Khan
Conceptual and empirical research over the past 20 years has moved the social media (SM) literature beyond the embryotic stage to a well-developed academic discipline. As the lead…
Abstract
Purpose
Conceptual and empirical research over the past 20 years has moved the social media (SM) literature beyond the embryotic stage to a well-developed academic discipline. As the lead article in the special issue in the Journal of Research in Interactive Marketing on Cutting-Edge Research in Social Media and Interactive Marketing, this review and agenda article has two key goals: (1) to review key SM and interactive marketing research over the past three years and (2) to identify the next wave of high priority challenges and research opportunities.
Design/methodology/approach
Given the “cutting-edge” research focus of the special issue, this review and research agenda paper focused on articles published in 25 key marketing journals between January 2021 and March 2024. Initially, the search request was for articles with “social media, social selling, social commerce” located in the article title, author-selected key words and journal-selected keywords. Later, we conducted searches based on terminology from articles presented in the final review. In total, over 1,000 articles were reviewed across the 25 journals, plus additional ones that were cited in those journals that were not on the initial list.
Findings
Our review uncovered eight key content areas: (1) data sources, methodology and scale development; (2) emergent SM technologies; (3) artificial intelligence; (4) virtual reality; (5) sales and sales management; (6) consumer welfare; (7) influencer marketing; and (8) social commerce. Table I provides a summer of key articles and research findings for each of the content areas.
Originality/value
As a literature review and research agenda article, this paper is one of the most extensive to date on SM marketing, and particularly with regard to emergent research over the past three years. Recommendations for future research are integrated through the paper and summarized in Figure 2.
Social implications
Consumer welfare is one of the eight emergent content areas uncovered in the literature review. Specific focus is on SM privacy, misinformation, mental health and misbehavior.
Details
Keywords
This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor…
Abstract
Purpose
This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”
Design/methodology/approach
Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.
Findings
The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.
Originality/value
This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.
Details
Keywords
Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma and Millicent Chang
The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Abstract
Purpose
The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.
Design/methodology/approach
Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.
Findings
We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.
Originality/value
This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.
Details
Keywords
This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…
Abstract
Purpose
This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.
Design/methodology/approach
This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.
Findings
Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.
Originality/value
This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.
Details