Search results

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

The purpose of this study is to assess the attitudes of individuals living in Belgium and in Emirdag in regard to patient rights and the effect of cultural differences in developing the attitude. This study measures the attitudes of two groups of people living in different geographies, “individuals living in Emirdag and Individuals emigrated from Emirdag to Belgium,” and yet having the same ethnic origin, common social and cultural capital.

Implementing quantitative research, the data for the current study was obtained from a total of 1,043 participants, who were administered the Likert type “Patient Rights Attitude Scale” along with demographic questionnaire.

The total score mean of the scale is 126.09 ± 15.21 in the Emirdag group, whereas in the Belgian group, it is 129.78 ± 13.356. While the attitude with the highest mean score about patient rights in both groups observed under “the right to seek medical attention” and “the right to consent in medical and drug researches” items and thusthese items are considered as a common denominator, the two groups differed in the scale items that received the lowest average.

It is important to determine the effects of attitudes toward patient rights and cultural differences on the development of attitudes, to determine the problems in the delivery of health services and health service procurement.

The structures that direct the choices and decisions of individuals in critical subjects such as organ transplantation and euthanasia, and thus having different practices in the doctrine, can be affected by individuals and even society’s rules, beliefs and values. It was concluded that immigrant participants’ dominating culture and related beliefs, rules and values play a role in the making of decision and choice.

This paper aims to study possible differences between the Outstanding Universal Value (OUV) defined in the designation of Cuenca as a World Heritage (WH) site and its inhabitants' perceptions of heritage value. The study is based on research conducted in the historic centre of Cuenca in Ecuador, which was accorded WH status in 1999.

The research employs both quantitative and qualitative methodologies, providing a complementary approach to the research subject. Quantitative research involved a probability survey of 400 informants randomly selected from the population of the canton of Cuenca, while qualitative research included 40 semi-structured interviews with residents and traders in the historic centre and 150 further written consultations with residents of the city.

Following the introduction, methodology and description, the paper presents the data gathered from the survey and interviews. These indicate inhabitants' perceptions of the meaning, values, and uses of WH in Cuenca and reveal differences between their perceptions and those of the official OUV.

Although there are several studies on WH residents' perceptions of UNESCO OUV, few highlight the mismatch between local community views of heritage and those established by UNESCO. This study reflects critically on the concept of OUV, which is based on technical and political criteria rather than social participation. The study employs methodologies that could be applied in other case studies and used to improve heritage management. This is the only study on local perceptions of Cuenca's OUV.

This paper revolves around the central question: is it possible to do “proper ethnography” without complete participant observation? The authors draw upon a student's experiences of negotiating National Health Service (NHS) ethical approval requirements and access into the student's research field, a British NHS hospital and having to adapt data collection methods for the student's doctoral research. The authors examine some of the positional (insider/outsider, native gone academic), methodological (long-term/interrupted, overt/covert) and contextual challenges that threatened the student's ethnographic study.

The paper draws on reflexive vignettes written during the student's doctorate, capturing significant moments and issues within the student's research.

The authors highlight the temporal, practical, ethical and emotional challenges faced in attempting an ethnography of nursing culture within a highly regulated research environment. Having revealed the student's experience of researching this specific culture and finding ways to overcome these challenges, the authors conclude that the contemporary ethnographer needs to be increasingly flexible, opportunistic and somewhat covert.

The authors argue that it is possible to do “proper” and “good” ethnography without complete participant observation – it is not the method, the observation, that is the essence of ethnography, but whether the researcher achieves real understanding through thick descriptions of the culture that explain “what is really going on here”.

The authors hope to assist doctoral students engage in “good” ethnographic research within (potentially) risk-averse host organisations, such as the NHS, whilst being located in neo-liberal performative academic organisations (Foster, 2017; McCann et al., 2020). The authors wish to contribute to the journal to ensure good ethnography is accessible and achievable to (particularly) doctoral researchers who have to navigate complex challenges exacerbated by pressures in both the host and home cultures. The authors wish to see doctoral researchers survive and thrive in producing good organisational ethnographies to ensure such research is published (Watson 2012), cognisant of the pressures and targets to publish in top-ranked journals (Jones et al. 2020).

Having identified key challenges, the authors demonstrate how these can be addressed to ensure ethnography remains accessible to and achievable for, doctoral researchers, particularly in healthcare organisations. The authors conclude that understanding can be attained in what they propose as a hybrid form of “propportune” ethnography that blends the aim of the essence of “proper” anthropological approaches with the “opportunism” of contemporary data collection solutions.

The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.

The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.

The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.

The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.