Search results
1 – 5 of 5Carole Groleau, Christiane Demers and Yrjö Engeström
The purpose of this paper is to introduce this special themed section which explores the relationship between contradiction and organizational change.
Abstract
Purpose
The purpose of this paper is to introduce this special themed section which explores the relationship between contradiction and organizational change.
Design/methodology/approach
This paper analyzes the four papers included in this special themed section, drawing links between the different texts.
Findings
A review of the papers shows that they contribute to our understanding of the dynamics of organizational change by focusing on how contradictions manifest themselves and how they are managed in various change contexts.
Originality/value
This introduction provides readers of the themed section with an overview of the four papers.
Details
Keywords
Consuelo Vásquez, Boris H.J.M. Brummans and Carole Groleau
Shadowing is becoming an increasingly popular method in management and organization studies. While several scholars have reflected on this technique, comparatively few researchers…
Abstract
Purpose
Shadowing is becoming an increasingly popular method in management and organization studies. While several scholars have reflected on this technique, comparatively few researchers have explicated the specific practices that constitute this method and discussed their implications for research on processes of organizing. The purpose of this article is to address these issues by offering a conceptual toolbox that defines shadowing in terms of a set of framing practices and provides in‐depth insight into the methodological choices and challenges that organizational shadowers may encounter.
Design/methodology/approach
In this article, the authors explicate the specific framing practices in which researchers engage when taking an intersubjective approach to organizational shadowing. To demonstrate the value of viewing shadowing as framing, the paper grounds the theoretical discussion in actual fieldwork experiences, taken from three different ethnographic studies.
Findings
Based on a systematic and critical analysis of fieldwork experiences, the paper argues that organizational shadowing is constituted by three interrelated framing practices: delineating the object of study; punctuating the process/flow of a given organizing process; and reflecting on the relationship between researcher and the object(s) or person(s) being observed. These analytical constructs highlight specific activities with which shadowers are confronted in the field, namely foregrounding and backgrounding particular aspects in defining a given object of study, trying to keep this object in focus as the fieldwork unfolds, and making decisions about the degree to which the relationship with shadowees should be taken into account in understanding this object.
Originality/value
This article provides an in‐depth reflection on the subtle practices that constitute organizational shadowing. It offers a useful conceptual toolbox for researchers who want to use this method and demonstrates its operational value to help them understand how knowledge construction is the outcome of a coconstructive process that depends on a series of decisions negotiated in ongoing interactions with the actors under study.
Details
Keywords
Yong Wu, Zelong Wei and Qiaozhuan Liang
The purpose of this paper is to describe the building of a theoretical model to explore how team pay disparity and resource slack moderate the effects of top management team (TMT…
Abstract
Purpose
The purpose of this paper is to describe the building of a theoretical model to explore how team pay disparity and resource slack moderate the effects of top management team (TMT) diversity on strategic change and if the moderating effects of resource slack differ in firms with a low or high level of pay disparity.
Design/methodology/approach
Nine hypotheses are proposed and tested with a sample from 391 listed Chinese firms. Archival data are collected from annual reports to form the sample. The hypothesized model relationships are tested through regression analysis.
Findings
The findings show that pay imparity negatively moderates the effects of TMT diversity and resource slack also has important moderating effects. Furthermore, the moderating effects of resource slack differ in firms with low and high team pay imparity.
Originality/value
TMT demography diversity has an important effect on strategic change. However, two conflicting views exist on the relationship. Although some literature suggests that diversity may be sources of explorative activities such as strategic change, others suggest that diversity may cause integration difficulty and thus has a negative effect on strategic change. This paper contributes to extant debate regarding the effects of TMT diversity on strategic change by including TMT pay imparity and resource slack to explain that the effect of diversity on strategic change is contingent on the level of pay imparity, resources slack, and their interactive effects. This research also contributes to understanding organization slack by reasoning that the moderating effect is contingent on pay imparity level.
Details
Keywords
Bertrand Fauré, François Cooren and Frédérik Matte
The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity…
Abstract
Purpose
The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity between the accounting signs and the accountants: they both do things by making each other speak. This oscillation explains where accounting number’s authority, materiality and resistance come from.
Design/methodology/approach
In order to show the relevance of this approach, the authors examine various ways numbers manage to speak or do things in the context of video-recorded conversations taken from fieldwork completed with Médecins sans frontières (also known as Doctors without Borders) in the Democratic Republic of the Congo.
Findings
The analyses show how this ventriloquial perspective can inform the way the authors interpret what happens: when numbers do not say the same thing; when numbers are competing with other figures; and when numbers backfire on their own promoters.
Research limitations/implications
Even if some of the numbers studied are sometimes far from accounting per se, it shows how the absence or presence of accounting can make a difference.
Practical implications
The authors then discuss the implications of this research for accounting social innovation through accounting inscriptions.
Social implications
This perspective helps to understand that numbers can give great power, but that everything cannot be told with numbers. This is why making numbers speak is a great talent.
Originality/value
This refreshing perspective on accounting could be extended to other fields such as auditing and auditing.
Details