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Article
Publication date: 29 December 2020

Hendrik Vollmer

This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.

Abstract

Purpose

This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.

Design/methodology/approach

The process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.

Findings

Full-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.

Research limitations/implications

The association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.

Practical implications

Accountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.

Social implications

Broad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.

Originality/value

In problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 April 1976

Greg Bamber

In this paper analysis is made of an important development in British industrial relations; the extension of collective bargaining to include managerial level employees…

Abstract

In this paper analysis is made of an important development in British industrial relations; the extension of collective bargaining to include managerial level employees. The questions posed include those such as: Why are managers increasingly joining unions? What kind of union are they attracted to? How do managers behave as trade unionists and how do employers react to the development of managerial unionism on their virgin territory? In suggesting answers to such topical questions, it is argued that although some existing unions are becoming more ambitious in recruitment, managers themselves are now interested in organizing collectively to defend their employment status and declining pay differentials. It is noted that George Bain's explanation of white collar union growth is also applicable to the development of managerial unionization, and that managers' unionism is spreading from the public to the private sector, although managers may, however, have reservations about some manifestations of aggressive trade unionism. But, despite their prevailing attitudes, managers can be militant themselves and may offer a more profound challenge to employers' prerogatives than more traditional unions. It is concluded that employers may try to undermine incipient managers' unions but that in the long term these attempts are doomed to failure not least because they will be countered by public policy.

Details

Personnel Review, vol. 5 no. 4
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 14 September 2012

Bernard Kahane

The purpose of this paper is to argue that the Jewish religious concept “Tikkun Olam” is a source of practical management wisdom. “Tikkun Olam” combines with the diaspora…

Abstract

Purpose

The purpose of this paper is to argue that the Jewish religious concept “Tikkun Olam” is a source of practical management wisdom. “Tikkun Olam” combines with the diaspora and the state of Israel's specific political and economic contexts to provide Jewish people with an important driver and legitimization tool to change the world for the better. Since science and technology innovation has become a powerful tool to impact on today's world, “Tikkun Olam” builds on this profane channel for its present expression and supports the involvement of Jewish people in this matter.

Design/methodology/approach

To substantiate this view, the author analyzes the historical trajectories of the state of Israel and the Jewish diaspora. Some evidence is provided to highlight their specific dynamics and assets for knowledge creation, accumulation and transfer. Drawing on the academic literature, the author discusses what could be Jewish specificities on that matter compared with other nations and diasporas.

Findings

This work shows how a religious ethos can permeate profane life with great efficiency and act as practical management wisdom. While Weber and Sombart point to religious ethoses to explain the emergence of capitalism, the author highlights how “Tikkun Olam” provides Jewish people with an incentive to not accept the world as it is and to engage in its transformation. Sympathetic to a Schumpeter creative destruction attitude, Jewish people are able to leverage their context and their critical knowledge training in a science and technology innovation‐based entrepreneurial drive.

Originality/value

The paper establishes a link between a religious concept and science and technology innovation. Besides discussing existing works on diaspora‐specific contexts and their role in entrepreneurship and innovation, it explains how and why a set of specific values helps a diaspora leverage science and technology potential. In an era of globalized knowledge and increasing population mobility, it reminds policy makers, religious authorities and designers of management curricula that contexts and values are both sides of a transformative coin that links potential to reality. It may help them put educational emphasis on the responsibility to consider the world not only as it is, but also as it should be.

Details

Journal of Management Development, vol. 31 no. 9
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 24 August 2010

Antonio K.W. Lau, Richard C.M. Yam, Esther P.Y. Tang and H.Y. Sun

The purpose of this paper is to explore the relationship between product modularity (PM) and supply chain integration (SCI), and to identify factors influencing this relationship.

Abstract

Purpose

The purpose of this paper is to explore the relationship between product modularity (PM) and supply chain integration (SCI), and to identify factors influencing this relationship.

Design/methodology/approach

A case study approach involving in‐depth interviews on three modular and two non‐modular design projects in the Hong Kong and Pearl River Delta region was conducted. Within and cross‐case analyses were adopted.

Findings

Results support the current view that modular design is related to a loosely coordinated supply chain, whereas integrated design is associated with a tightly coordinated supply chain. However, this relationship is affected and explained by four contingency factors: new module/component development, technological knowledge leakage and creation, project team size and supply chain efficiency.

Research limitations/implications

The paper used a case study approach so the generalizability of the study is limited. This approach, however, enabled us to examine explicitly the relationship between PM and SCI, where empirical research was lacking. The rich content of each case suggested how and why modular design affects supply chain management.

Originality/value

The findings of this paper increase the understanding of the dynamics of modular product design and supply chain management. The paper also explores four contingency factors affecting the relationship.

Details

International Journal of Operations & Production Management, vol. 30 no. 9
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 October 2005

Thomas Klikauer

Aims to test Walton and McKersie’s theory on labour negotiations, specifically in the case of German car manufacturers.

Abstract

Purpose

Aims to test Walton and McKersie’s theory on labour negotiations, specifically in the case of German car manufacturers.

Design/methodology/approach

The research is based on interviews with industrial actors in Germany’s car industry – an empirical case study.

Findings

The article explains the structural force behind the managerial drive towards production. While German managers act at an enterprise level, a structural force has been responsible for the success of Germany’s post‐WW II manufacturing. Germany’s collective bargaining structure removed wage and working‐time bargaining from local management and opened four managerial options: production, productivity, innovation, and quality. This structure forced management to focus on these four options because they lie within the realm of management prerogative. The article explains how structural divisions between intra‐enterprise level arrangements and extra‐enterprise level collective bargaining at a conceptual level can best be understood.

Originality/value

Argues that a regional and industry collective bargaining structure has supported the success of a competitive car industry in Germany.

Details

Employee Relations, vol. 27 no. 5
Type: Research Article
ISSN: 0142-5455

Keywords

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Article
Publication date: 10 January 2020

Kirsten A. Way, Nerina J. Jimmieson and Prashant Bordia

Groups’ perceptions of their supervisors’ conflict management styles (CMSs) can have important implications for well-being. Rather than being examined in isolation…

Abstract

Purpose

Groups’ perceptions of their supervisors’ conflict management styles (CMSs) can have important implications for well-being. Rather than being examined in isolation, supervisor CMSs need to be considered in the context of supervisors’ emotional ability and the amount of conflict in workgroups. This paper aims to investigate the three-way interactions between group-level perceptions of supervisor CMSs (collaborating, yielding, forcing), supervisor emotion recognition skills and group relationship conflict in predicting collective employee burnout.

Design/methodology/approach

Group-level hierarchical multiple regressions were conducted with 972 teaching professionals nested in 109 groups.

Findings

The positive association between supervisor yielding climate and collective employee burnout was evident when supervisor emotion recognition was low but absent when supervisor emotion recognition was high. Groups with high supervisor forcing climate and high supervisor emotion recognition experienced lower group burnout, an effect evident at high but not low relationship conflict.

Practical implications

Supervisors have a critical – and challenging – role to play in managing conflict among group members. The detrimental effects of supervisor yielding and forcing climates on collective employee burnout are moderated by personal (supervisor emotion recognition) and situational (the level of relationship conflict) variables. These findings have practical implications for how supervisors could be trained to handle conflict.

Originality/value

This research challenges traditional notions that supervisor yielding and forcing CMSs are universally detrimental to well-being.

Details

International Journal of Conflict Management, vol. 31 no. 4
Type: Research Article
ISSN: 1044-4068

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Book part
Publication date: 1 September 2008

Jody Lyneé Madeira

Based on interviews with 27 victims’ family members and survivors, this chapter explores how memory of the Oklahoma City bombing was constructed through participation in…

Abstract

Based on interviews with 27 victims’ family members and survivors, this chapter explores how memory of the Oklahoma City bombing was constructed through participation in groups formed after the bombing and participation in the trials of Timothy McVeigh and Terry Nichols. It first addresses the efficacy of a collective memory perspective. It then describes the mental context in which interviewees joined groups after the bombing, the recovery functions groups played, and their impact on punishment expectations. Next, it discusses a media-initiated involuntary relationship between McVeigh and interviewees. Finally, this chapter examines execution witnesses’ perceptions of communication with McVeigh in his trial and execution.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84855-090-2

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Book part
Publication date: 9 June 2020

Guilherme L. J. Falleiros

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of…

Abstract

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

Details

Anthropological Enquiries into Policy, Debt, Business, and Capitalism
Type: Book
ISBN: 978-1-83909-659-4

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Article
Publication date: 1 July 2006

Kariene Mittendorff, Femke Geijsel, Aimee Hoeve, Maarten de Laat and Loek Nieuwenhuis

The purpose of this research is to get a clear view on how can we judge groups in relation to the characteristics of a community of practice (CoP), and the presence of…

Abstract

Purpose

The purpose of this research is to get a clear view on how can we judge groups in relation to the characteristics of a community of practice (CoP), and the presence of collective learning in these groups.

Design/methodology/approach

A review of literature on collective learning and CoPs led to the development of a conceptual model, which was tested through case study research against empirical data from three groups in organizations.

Findings

The groups differed concerning group characteristics, but also concerning the collective learning processes and learning outcomes present. The group that can be characterized as a CoP learns a lot, but the (learning) processes in the group are not always in favour of the organizational learning process.

Research limitations/implications

The conceptual framework was helpful to evaluate the characteristics of CoPs in relation to collective learning. These findings suggest that it will be interesting to expand the model, for example with consideration to the way CoPs experience the need to change.

Practical implications

The developed framework might help managers to judge if groups in an organization have characteristics of a CoP, if they are in balance and what might be needed to develop towards an ideal CoP with a great learning potential.

Originality/value

A first attempt is made to build a framework for judging CoPs for several aspects of their functioning. The research also shows that CoPs are not always stimulating forces for organizational learning.

Details

Journal of Workplace Learning, vol. 18 no. 5
Type: Research Article
ISSN: 1366-5626

Keywords

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Book part
Publication date: 14 December 2016

Abstract

Details

Emotions, Decision-Making, Conflict and Cooperation
Type: Book
ISBN: 978-1-78635-032-9

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