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The paper aims to be a critical engagement with the ideas of Martha Nussbaum, as expressed in her recent book Creating Capabilities.
Abstract
Purpose
The paper aims to be a critical engagement with the ideas of Martha Nussbaum, as expressed in her recent book Creating Capabilities.
Design/methodology/approach
The author's discussion focuses on the relationship which exists between Nussbaum's capabilities approach and cosmopolitan political thought. It follows Nussbaum in making a distinction between “strong” and “weak” cosmopolitanism.
Findings
The paper maintains that, despite Nussbaum's claim that she is not a cosmopolitan thinker, it is arguable that she can be associated with a weak form of cosmopolitanism.
Originality/value
This is an original piece of work which sheds new light on the relationship which exists between the ideas of Martha Nussbaum and the cosmopolitan tradition.
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Corporate communications models conflict with the management research literature in assuming that managers hold unitary beliefs about organizational interests. In reality, while…
Abstract
Corporate communications models conflict with the management research literature in assuming that managers hold unitary beliefs about organizational interests. In reality, while displaying some adherence to formal goals, managers have a tendency to pursue highly personalised agendas. What is more, endemic tensions in middle manager roles have recently increased in the wake of declining career opportunities and job security. Using a longitudinal case study of job change, shows how middle managers' notions of their self‐interest can conflict with fulfilling the employee psychological contract. In the face of greater penalties for poor performance, middle managers were prepared to neglect and even violate their subordinates' psychological contracts in order to appear to be meeting their commitments to top management. Concludes that the prevailing unitarist assumptions held about managers weaken the corporate communications literature and should be abandoned. Suggests that corporate communications models would be enhanced by revisions which take account of the political nature of management motives and actions.
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John H. Bickford III and Cynthia W. Rich
Middle level teachers, at times, link historical content with relevant English literature in interdisciplinary units. Elementary teachers periodically employ history-themed…
Abstract
Middle level teachers, at times, link historical content with relevant English literature in interdisciplinary units. Elementary teachers periodically employ history-themed literature during reading time. Interconnections between language arts and history are formed with developmentally appropriate literature for students. Historical misrepresentations, however, proliferate in children’s literature and are concealed behind engaging narratives. Since literacy and historical thinking are essential skills, children’s literature should be balanced within, not banished from, the classroom. Using America’s peculiar institution of slavery as a reference point, this article examines children’s literature, identifies almost a dozen areas of historical misrepresentation, and proffers rich primary source material to balance the various misrepresentations. We provide teachers with reason for caution when including such literature; but also model how to locate, use, and, at times, abridge primary source material within an elementary or middle level classroom. Such curricular supplements provide balance to engaging but historically-blemished children’s literature and enable educators to attain the rigorous prescriptions of Common Core.
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Chief Scout executive Jere Ratcliffe is leading America's premier youth organization through its first long‐range plan.
Burns International Security Services has started day seminars to educate top management about dealing with this new threat
Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management…
Abstract
Purpose
Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability (MAA) in organisations using the agility lens.
Design/methodology/approach
This study identifies three factors that drive MAA through their support of agility. Specifically, the impact of top management team knowledge, team-based structures and information system flexibility on MAA is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies.
Findings
The results support the proposed relations and explain a significant variance in MAA. Also, consistent with previous findings, a positive association between MAA and management accounting effectiveness was found.
Research limitations/implications
This study illustrates the value of using the agility lens in the context of management accounting change, which is under-explored in the accounting literature relative to other disciplines such as production economics.
Practical implications
This study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur.
Originality/value
This paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between information technology and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time.
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Nizar Mohammad Alsharari, Robert Dixon and Mayada Abd El-Aziz Youssef
– This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
Abstract
Purpose
This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.
Design/methodology/approach
Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996).
Findings
The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.
Research limitations/implications
The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.
Practical implications
The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.
Originality/value
The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.
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This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the…
Abstract
Purpose
This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.
Design/methodology/approach
A range of published works is reviewed to explore the nature of management control.
Findings
The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.
Research limitations/implications
This is not an empirical investigation of management control.
Originality/value
The framework presented in this article is useful to both practitioners and researchers of management control.
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This essay considers educational administration in developmental terms and incorporates concern for culture and political ethics. It argues the need for theory of a different…
Abstract
This essay considers educational administration in developmental terms and incorporates concern for culture and political ethics. It argues the need for theory of a different kind: partly empirical and partly moral; partly sympathetic and partly critical; and always concerned with the accomplishment, through deliberation, practice and the just use of power, of the best traditions of the culture in which it is located.
Marli Möller, Karine Dupré and Ruwan Fernando
The purpose of this study is to provide a global snapshot of the current state of knowledge regarding attrition rates of women architects. The intended audience includes all the…
Abstract
Purpose
The purpose of this study is to provide a global snapshot of the current state of knowledge regarding attrition rates of women architects. The intended audience includes all the stakeholders of the profession, as well as those interested in professional attrition studies, with the aim to contribute to a social debate, which places increasing value on diversity, equal representation and retention in this field.
Design/methodology/approach
This paper has utilized the structured analytical technique of a systematic review of the scholarship involving scholarship published over two decades between the years 2000 and 2020. Having selected research on this topic following a series of exclusionary and inclusionary criteria for relevancy and accuracy, this select research has been categorically and thoroughly analyzed using this technique.
Findings
This literature review identifies four main recurring themes among the literature, which address this research question, including: (1). cross-national differences and similarities; (2) demotivating factors leading to attrition; (3) graduate/architect terminology, which blurs the distinction between participants in architecture; and (4) implications of female architects as represented in professional publications and the “reward system.” Consequently, this literature review finds that to date no singular cause can be pinpointed as the sole cause of women's attrition, but rather a series of complex and intertwining factors, some of them specific to the profession.
Originality/value
This paper suggests areas for further study into the reduction of attrition rates of registered women in this discipline, with an emphasis that further research may expand to focus rather on positive aspects of the profession resulting in areas of retention, which has been of little focus in current research. Additionally, these findings make suggestions toward a series of recommendations that may assist in framing the industry toward more positive and equitable career and industry trajectories.
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