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1 – 10 of over 4000Financial accounting necessarily depends on an entity assumption that shapes the way it recognizes and accounts for organizational exchanges with social environments. It thereby…
Abstract
Financial accounting necessarily depends on an entity assumption that shapes the way it recognizes and accounts for organizational exchanges with social environments. It thereby constructs boundaries and frames permeability in terms of what counts, is accounted for, as being inside and outside of the organization. Yet there are different possible entity concepts reflecting different values about the relationship between the organizational entity and society. This essay considers four problem areas in which these values and the entity–society relationship are at stake within financial accounting: the problem of control within group accounting; accounting for externalities; the economization of public organizations; and the construction of organizational actorhood. These four problematics suggest that financial accounting, its boundary determining assumptions, and the forms of organizational permeability it permits are deeply intertwined and subject to continuous pressure for change.
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This article explores the range of responses available to international bureaucracies when confronted with demands made by their member states through the study of the World…
Abstract
This article explores the range of responses available to international bureaucracies when confronted with demands made by their member states through the study of the World Health Organization (WHO) during the 1970s and 1980s. I show that the WHO bureaucracy successfully addressed the demands of developing countries for health policies compatible with a more equitable world economic order, but in a way that preserved the bureaucracy's own agenda and without upsetting the opposite coalition of wealthy countries. Drawing on insights from the sociology of organizations, this article shows that externally dependent international bureaucracies are able to preserve their autonomous agenda by strategically reframing countries’ demands before responding to them.
Rodrigo Magalhães and Ron Sanchez
This introductory chapter elaborates some of the key ideas which shaped the concept of this book. The overriding idea is that autopoiesis theory has the potential to provide a…
Abstract
This introductory chapter elaborates some of the key ideas which shaped the concept of this book. The overriding idea is that autopoiesis theory has the potential to provide a unifying framework for the study of organizational phenomena in the 21st century. Although organization studies have recently had no shortage of new paradigms and approaches — such as postmodernism, phenomenology, ethnomethodology, reflexivity, and critical theory — the field seems to be expanding in ways that make it increasingly difficult to comprehend, especially for the uninitiated.
This chapter proposes a paradigm shift in considering the collective identification of employed physicians and how it influences physician engagement.
Abstract
Purpose
This chapter proposes a paradigm shift in considering the collective identification of employed physicians and how it influences physician engagement.
Design/methodology/approach
There are many challenges for organizations employing physicians, particularly in terms of engagement in organizational initiatives. Prior research suggests this conflict stems from how physicians think of themselves as professionals versus employees (as forms of collective identification). Unfortunately, research is limited in addressing these dynamics.
Findings
This conceptual chapter considers the complex network of relationships that physicians perceive between the collectives to which they belong. A primary collective identification (i.e., the profession) is proposed to influence subsequent collective identification (i.e., the organization), and that these meanings and relationships along with contextual factors drive engagement.
Originality/value
Health care organizations increasingly rely on engagement from their physicians to improve upon coordinated care. This proposed conceptualization offers new insight into the dynamics surrounding how and why employed physicians become engaged.
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Maria Alejandra Gonzalez-Perez
Purpose – This chapter on global civil society provides a definition of global civil society, and also provides a historical and theoretical overview of social movements. This…
Abstract
Purpose – This chapter on global civil society provides a definition of global civil society, and also provides a historical and theoretical overview of social movements. This chapter also presents a taxonomy of non-state actors and demonstrates at the theoretical level that actions and initiatives by non-state actors since the 1990s’ globalisation. In this chapter, the concept of civil society is presented as a form of globalisation from below, and its role in the participatory governance of societal processes implies forms of soft regulation and moral authority which transcend the role of states as enforcers.Design/methodology/approach – This chapter is based on an extensive literature review.Findings – Actions and initiatives by non-state actors in the current age of globalisation have been increasing. This increase has become more evident with the more stringent traceability of processes associated with the development of information and communication technologies (ICT), and private forms of organisation networking at the local and transnational level. This has re-defined geographical boundaries, creating proximity between individuals which goes beyond physical constraints, and it has extended definitions of communities to multiple levels of identification and convergence, but also divergence.The concept of civil society and its role in the participatory governance of societal processes implies forms of soft regulation and moral authority which transcend the role of states as enforcers. The idea of civil society opens a space for non-traditional actors to actively participate and engage in the political processes of change in society, for the betterment of marginalised groups, the environment or social justice in general. The diversity of roles that single individuals have in society allows them to participate from different angles.Although the concept of civil society has limitations due to its breadth, manifestations of a global civil society can be understood as forms of globalisation that occur outside traditional institutional settings.Originality/value of chapter – This chapter provides a general overview on civil society, and its relevance for analysing contexts of international business, and MNES's relations with community and non-governmental groups. Within this chapter, it is also conceptually describe how multinationals as non-state actors have increasingly playing a role in providing welfare.
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To clarify our analysis, we start with a conceptual explanation of synarchy and the key terms that we need to use in this chapter. Synarchy is a neologism that combines synthesis…
Abstract
To clarify our analysis, we start with a conceptual explanation of synarchy and the key terms that we need to use in this chapter. Synarchy is a neologism that combines synthesis with anarchy. We will first look at how these two contrasting ideas are linked. In juxtaposition, they provide a basis for understanding contemporary public administration in a global and comparative context.
Being responsible is on the agenda for governments, businesses, and individuals. But who is responsible for unemployment, the social ills, and disasters of the modern world? Which…
Abstract
Being responsible is on the agenda for governments, businesses, and individuals. But who is responsible for unemployment, the social ills, and disasters of the modern world? Which means, today, who takes responsibility and fosters solidarity?
Anna Karhu, Elina Pelto and Lauri-Matti Palmunen
Retailing has developed from independent merchants to multinational giants operating through global value chains, which has profoundly shaped consumption patterns in Western…
Abstract
Retailing has developed from independent merchants to multinational giants operating through global value chains, which has profoundly shaped consumption patterns in Western economies. This constant development currently consists of three global-scale change trajectories – climate change, online consumption, and technological development – that affect the retail industry. Based on this, this chapter concentrates on connecting the development paths of consumption and retailing and identifies various factors that affect the future of international retailing. The authors analyze the changes in institutional logics of international retailing by mapping the past, present, and future of the retail industry and consumption using content analysis of secondary data. The authors pay special attention to the effect of the current Covid-19 crisis on the future development of the retail industry. In the findings of this chapter, the authors recognize institutional logics changes in organizing the position of retailing as a connector of customers and producers, and the authors suggest blockchain to be an emerging new institutional order.
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