Search results

This study examines the effects of incentive compensation and guanxi, a type of informal personal relationship between people, on the objectivity of Chinese internal auditors. Given that the objectivity of internal auditors is essential for promoting financial reporting quality, it is important to investigate the effectiveness of internal audit functions, especially in emerging markets where the corporate governance mechanisms designed to promote objectivity are less mature.

The research employs a 2 × 2 between participants experiment with 116 graduate accounting student participants.

After controlling for internal auditors’ ethicality, we find that close-guanxi between management and internal auditors and incentive compensation in the form of bonuses based upon meeting earnings targets both have the capacity to impair the objectivity of Chinese internal auditors. Participants were more tolerant of management’s attempts to manage earnings when there was close guanxi or bonus compensation. Further, compensation structure only influenced internal auditors’ support of management when guanxi was distant, but when there was close guanxi between internal auditors and management, internal auditors were unlikely to challenge management regardless of the compensation structure.

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

The purpose of this paper is to explore how those engaged in service user involvement (SUI) initiatives perceive involvement and recovery; whether involvement is related to their recovery process and, if so, how.

An exploratory qualitative method, social constructionist grounded theory, was adopted throughout the research process. Nine semi-structured interviews were undertaken with participants who self-defined as having current or previous mental health problems and who were engaged in SUI initiatives.

Most participants identified explicit links between their own experiences of SUI and recovery. These links represented a connection between the characteristics they perceived to be inherent to involvement and their personal definitions of recovery. In contrast, experiences of consultation and involvement as patient service users was limited and identified as an area for improvement. The core of the tentative grounded theory constructed suggests that individuals found in involvement elements which were concordant with and supported their own definitions of recovery and which were not apparent in their experiences as patients.

The small sample and narrow constituency of participants limit the nature of the claims made by the study.

This study highlights the value of involvement in promoting recovery and indicates the merit of promoting meaningful involvement across the spectrum of the service user experience.

This study offers a unique contribution to the current literature, highlighting the links made between involvement and personal recovery.

This chapter examines the underpinnings of collective resistance in a nonunion factory. I begin by acknowledging the important contribution made by Randy Hodson and others who have uncovered key material structural underpinnings of collective resistance in workplaces. Such an approach, however, leaves large unanswered questions about collective agency. I argue that a focus upon the potential links between lived culture and collective resistance can bring us closer to an understanding of collective agency. To this end, I present key findings of an ethnographic study of culture and resistance at window-blinds factory. I outline the informal collective resistance enacted by the workers in the factory and offer an analysis of the structural factors underpinning the considerable resistance at this factory. The second half of the chapter is dedicated to outlining the everyday Stayin’ Alive culture on the shopfloor and to analyzing the dotted lines that led from this culture to the collective resistance.

This narrative inquiry centers on teachers' longitudinal experiences of policy-related reforms systematically introduced to T. P. Yaeger Middle School, a campus located in the fourth largest, second most diverse city in America. The embedded research study, with roots tracing back to 1997, uses five interpretive tools to capture six mandated changes in the form of a story serial. Special research attention is afforded pay-for-performance, the sixth reform in the series. The deeply lived consequence of receiving bonuses for his teaching performance prompted Daryl Wilson, Yaeger's long-term literacy department chair, to proclaim “data is [G]od.” Wilson's emergent, inventive metaphor aptly portrays the perplexing conditions under which his career ended, and how my long-term research project likewise concluded.

Tribalism is at the forefront of public discussion across the political spectrum in America today. Zombie stories have also risen to unprecedented popularity. Amid present-day racial, political, and otherwise tribal tensions, the story I Am Legend has particular resonance. As the original inspiration behind the modern zombie trope, it was published as a novella in 1954 and has been remade as a film multiple times, in 1964, 1971, and 2007. Using grounded theory, I explore each film regarding what moral attitudes are portrayed concerning confrontation between rival milieus. My findings center on four themes: identification, compassion, ambivalence, and condemnation. Overall, in chronological order, the different renditions of the story exhibit decreasing compassion for the other and decreasing ambivalence about relations with the other. The most dramatic change is between the 1971 and 2007 remakes. Implications for what the changes in the morals presented in the story might reflect in terms of social changes in America are discussed.

Purpose – This chapter examines the foundations of community among youth with disabilities.

Methodology – Qualitative data on 52 youth with disabilities were analyzed, based on interviews with the youth and their parents. The sample included youth with intellectual, hidden, physical, and sensory disabilities. Data analysis was guided by grounded theory.

Findings – Four foundations of community were identified: geographic, disability-based, religious, and virtual. Disability-based contexts provided much of the basis of friendship for youth with disabilities. Just under half of youth had community connections within their home towns.

Research limitations – These analyses rely on the self-reported and parent-reported experiences of 52 youth with disabilities in Massachusetts and are not representative of youth with disabilities nationwide. Only youth who were still in high school just before graduation are represented; those who dropped out earlier were not included.

Practical implications – Community connections create opportunities for friendship and for sharing information. Youth enjoyed their connections, whether they were formal (designed and created by adults) or informal (just hanging out with other local youth).

Social implications – Youth's connections with other youth with disabilities may result in bonding social capital, creating friendships, but there are fewer opportunities for bridging social capital, creating connections with typically developing youth.

Originality – This chapter provides an overview of youth's perceptions of their participation in various social and recreational activities and explores and conceptualizes the contexts in which youth with disabilities experience community connections with other youth.

While projects can generate highly relevant knowledge to inform operations and improve performance, organizations face the difficulty of retaining knowledge once a project ceases to exist. This study aims to examine how project work can lead to organizational learning and, in particular, how knowledge transfer and social learning practices shape project-to-organization learning in a setting where projects complement a traditional functional form of organization.

This case study examined a project for inclusive teacher training at a German university. Data were collected and analyzed following an ethnographic approach, including participatory observation, a focus group discussion and 14 interviews with project participants.

The findings support the idea that much of the learning that occurs within projects is tacit. In this study, tacit knowledge from the project was shared with the organization through social learning practices. These social learning practices had a larger impact on project-to-organization learning than knowledge transfer practices such as codification. Additionally, the findings suggest that when knowledge transfer and social learning practices are in conflict, project-to-organization learning will likely suffer.

This study contributes to existing literature by examining the relative importance of technical and social dimensions of project-to-organization learning and by focusing on universities as an example of organizations where projects operate alongside a traditional functional form. Practical implications suggest that to facilitate project-to-organization learning, universities may need to enact a combination of new practices, some designed to codify and transfer knowledge and others created to generate new interpretations and build common knowledge across organizational boundaries.