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Open Access
Book part
Publication date: 23 September 2024

Barbara Czarniawska

This paper argues for an increased volume of references to Gabriel Tarde and Georg Simmel in the field of organization sociology. The text emphasizes the importance of these two…

Abstract

This paper argues for an increased volume of references to Gabriel Tarde and Georg Simmel in the field of organization sociology. The text emphasizes the importance of these two sociologists in understanding the role of imperfection in organizing and the phenomena of fashion and imitation in contemporary organizations. Tarde’s theory challenged the antinomy between continuity and discontinuity, considering finite entities as cases of infinite processes and stable situations as transitory. Simmel’s theory of fashion explores the democratic and democratizing nature of fashion, which satisfies the demand for social adaptation and differentiation. They both saw fashion as a selection mechanism for organizational forms and managerial practices. Furthermore, referring to Tarde and Simmel can help counter the overemphasis on identity construction and the neglect of alterity in social sciences. The construction of identity often overlooks the inevitability of difference and alterity, which are essential aspects of collective projects. Lastly, this paper discusses Simmel’s concept of the stranger and its relevance in analyzing the experiences of foreigners and their potential advantages as “double strangers” in academia and society. The conclusion is that Tarde and Simmel’s contributions offer valuable insights for understanding the dynamics of management, organizing, and social interactions in contemporary organizations.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 20 September 2024

Barbara Kušević

Approaching mentoring from the theoretical tradition of continental pedagogy and contrasting it to the neoliberal organization of the academy, this paper aims to analyze how the…

Abstract

Purpose

Approaching mentoring from the theoretical tradition of continental pedagogy and contrasting it to the neoliberal organization of the academy, this paper aims to analyze how the Croatian higher education document framework constructs mentoring graduate and postgraduate students' research projects.

Design/methodology/approach

The analysis of 50 national- and university-level documents, which were coded using an adapted strategy described by Saldaña (2014), was guided by the following research questions. 1. Which elements of the mentor’s activity in guiding the research projects of graduate and postgraduate students are addressed by the relevant Croatian higher education documents? 2. Which elements of the graduate and postgraduate students’ activity in conducting research projects are addressed? 3. Which structural dimensions of mentoring these research projects are addressed?

Findings

The results point to the construction of mentoring as a pedagogical relationship based on guidance, support and dialog and also signal the processes of quantification of education and responsibilization of individuals.

Practical implications

The results can be used in the critical revision of the documents as well as in supporting mentors in their professional roles.

Originality/value

This is the first analysis of the Croatian higher education document framework focused on mentoring students’ research projects.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

Content available
Book part
Publication date: 11 July 2024

Graham Crow

Abstract

Details

The Emerald Guide to Ann Oakley
Type: Book
ISBN: 978-1-80071-561-5

Content available
Book part
Publication date: 11 July 2024

Graham Crow

Abstract

Details

The Emerald Guide to Ann Oakley
Type: Book
ISBN: 978-1-80071-561-5

Content available
Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

Details

Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Book part
Publication date: 15 April 2024

Michela Mari

Over the years, at the international level, the social construction assumption according to which women would be less innovative than men and, consequently, also less prone to be…

Abstract

Over the years, at the international level, the social construction assumption according to which women would be less innovative than men and, consequently, also less prone to be involved in innovative fields, since their educational path decisions to career path decisions, has long prevailed. This has resulted in a widespread lack of representation of women in more innovative sectors, in comparison to their male counterparts. In recent years then, if the pandemic has had an impact, at least for some specific socio-economic contexts, especially on those that can be typically considered as ‘necessity entrepreneurs’, it has to be said that it has been able also to generate some virtuous dynamics crosswise related to innovative issues. In particular, this chapter aims to go in depth into these issues from the perspective of innovative women entrepreneurs in the attempt to answer to the following questions: how does the socio-economic environment affect innovative women entrepreneurs? And, what are the unique experiences, achievements and contributions of innovative women entrepreneurs in Italy? In order to answer to these specific research questions, an analysis based on direct interviews with a sample of Italian innovative women entrepreneurs has been conducted.

Details

Current Trends in Female Entrepreneurship: Innovation and Immigration
Type: Book
ISBN: 978-1-83549-101-0

Keywords

Content available
Book part
Publication date: 16 May 2024

Abstract

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Book part
Publication date: 6 September 2024

Bernhard E. Reichert

This study examines how asking employees to self-assess their performance during the compensation setting process, when they are unaware of their marginal contribution to firm…

Abstract

This study examines how asking employees to self-assess their performance during the compensation setting process, when they are unaware of their marginal contribution to firm profit, affects employer welfare. Previous research suggests that giving employees a voice in the compensation setting process can positively affect employee performance and firm profit (Jenkins & Lawler, 1981; Roberts, 2003). However, the study proposes that asking employees to assess their own performance as part of the compensation setting process can have unintended consequences that ultimately lead to higher employee compensation demands. This is because asking employees to assess their performance increases their overconfidence in their own performance and their compensation demands. As a result, employers may face the dilemma of whether to meet these higher compensation demands or risk economic losses due to employee retaliation if their demands are not met. Through experimental evidence comparing a control condition without self-assessments and three self-assessment reporting conditions, the study provides evidence that supports the notion that eliciting employee self-assessments as part of the compensation process reduces employer welfare. Data on employee perceptions of performance further support the notion that asking employees to evaluate their performance leads to an inflated perception of their performance. These findings provide a theory-based explanation of why, in practice, many companies disentangle employee performance assessments from the compensation setting process and that companies are well advised in doing so.

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