Search results

The purpose of this study is to further our understanding of how and why interpretations of budget targets differ from one person to another even in the same business unit.

A qualitative case study research approach is adopted, involving a review and analysis of the literature and interviews conducted among controllers and managers of a highly successful business unit.

Both the theoretical and empirical results suggest that organizational budgetary processes do not provide a similar understanding of budget targets for each person. While some shared interpretations are evident, individual‐level variations occur in the personal and subjective meanings that controllers and managers give to budget targets in their own consciousness, situationality and corporeality. A personal historical basis for understanding may impact a manager's interpretation of budget targets, but the interpretations can also be dynamic and change over time.

The study is both facilitated and limited by its basic assumptions and approaches, and the findings may be most relevant to companies with similar profiles. Nevertheless, the study furthers our understanding of the characteristics of controllers and managers and their perception of the meaning of this important feature of accounting in practice.

It could be highly useful to jointly discuss the intended primary purposes and nature of organizational budget targets. Otherwise, people may understand targets in different and perhaps even contradictory ways, which could in turn impair the functioning of control systems.

This paper contributes to current budgeting research in that it interprets individual‐level differences.

For the most part, the majority of the research on entrepreneurial masculinities has focused on the traditional business and finance sector, capturing a masculinity infused with notions of dominance, a cut-throat disposition and corporate acumen. There has been relatively less attention focused on the reproduction of masculinities and monetized body work in digital forms of entrepreneurship.

This conceptual article explores some of the entrepreneurial and performative skills utilized by male OnlyFans creators as they curate not only their bodies but also their sexualities in order to attract subscribers and maximize profits.

Mapping the relationship between entrepreneurialism and masculinity on OnlyFans is significant considering the platform’s popularity and the changing nature of digital entrepreneurship. Drawing connections to previous research on working-class entrepreneurial masculinities, we highlight how male OnlyFans creators, who are largely from working-class backgrounds, are actively practicing entrepreneurial skills.

We foreground the work of social media creators as sexualized and aesthetic labour, making connections between digital entrepreneurship, working-class masculinity, sexuality, and (idealized) bodies. Our article concludes with making recommendations for future research on the study of gender and sexuality within for-profit digital entrepreneurship.

Black death on a loop online through the click economy brings to bear the mimetic violence associated with Blackness. The idea of consuming Black death as a repeat event highlights the visceral economy of online consumption practices in which Black death is shared and passed on as viral content. The foreshadowing of the Black body and Black death is both banalized and commodified as content for instant gratification spread via algorithms, tagging, likes and newsfeeds. The distributive popular economy online and the offering of Black death through a click economy redrafts Blackness through its historic fungibility of slavery and White oppression, and equally ‘virtuality’ in which both its hyper-visibility and invisibility assemble it through new modalities of violence whilst invoking new spaces to commune, grieve and experience collective grief for these demised bodies. Blackness is made perceptible through its liminality and denial of its corporeality such that both social death and mortal death are ascribed to it. This chapter agitates against the futility of Black death by its quest to read Black humanism online as a moment of empowerment and emancipation to reclaim Blackness and to defy its formlessness in the digital economy as the new graveyard of its spiritual resurrection.

The purpose of this chapter is to bring three recent and innovative feminist science and technology studies paradigms into dialogue on the topics of subjectivity and knowledge.

Each of the three frameworks – feminist postcolonial science and technology studies, queer ecologies, and new feminist materialisms – reconceptualizes and expands our understanding of subjectivity and knowledge. As projects invested in identifying and challenging the strategic conferral of subjectivity, they move from subjectivity located in all human life, to subjectivity as indivisible from nature, to a broader notion of subjectivity as both material and discursive. Despite some methodological differences, the three frameworks all broaden feminist conceptions of knowledge production and validation, advocating for increased consideration of scientific practices and material conditions in feminist scholarship.

This chapter examines three feminist science and technology studies paradigms by comparing and contrasting how each addresses notions of subjectivity and knowledge in ways that push us to rethink key epistemological issues.

This chapter identifies similarities and differences in the three frameworks’ discussions of subjectivity and knowledge production. By putting these frameworks into conversation, we identify methodological crossover, capture the coevolution of subjectivity and knowledge production in feminist theory, and emphasize the importance of matter in sociocultural explorations.

This chapter is dedicated to understanding the idea of international as a key notion to the development of globalisation and to promoting the rescaling of spaces and subjects in contemporary higher education. The author discusses the concept of scale as a performative device that activates the capacities of bodies. Instead of seeing scale as a naturalised and hierarchical structure of spatial distribution, the author understands it as an ensemble of discourses and practices that produce scalar effects. Globalisation uses scale to promote the idea that subjects would become ‘international’ by being linked to privileged spaces and bodies in the Global North. In this sense, globalisation is not merely about nodes where certain flows converge. Rather, the author understands it as the political conditions that control and constrain the space for certain flows to occur and not others. Using assemblage analysis, the author presents and analyses three scenes taken from his ethnographic records that have as a guiding line the materialisation of the international. These scenes report the experience of being a Latin American doctoral student attending a congress in the United States, a tense situation experienced at a Chilean university academic event, and the unpretentious manifestation of an elaborate idea of internationality from a personal experience of a trip to India. The results point to three elaborations of the international: an optimistic view of a shared world, a geopolitical internationality and the production of a global corporeality.

This article analyzes the question why the Dutch patients’ health movement, specifically its branch of organizations for handicapped people, increasingly appeals to civic identity, and what consequences this has for the movement's mobilization efforts and effects. To address this question, we first analyze the meaning of ‘identity’ for patients’ organizations. In addition to an internal function (a shared identity as the basis for contact with other patients), the ‘patient identity’ also has an external function: identity movements can also produce instrumental actions. At the same time, it turns out that the specific ‘patient identity’ is being undermined through these instrumental actions, since in particular the instrumentally oriented wing of the movement insists on a broader basis for mobilization than the patient identity alone. This wing propagates citizenship as the empowering core topic, also because it seems to generate a better response in the political arena than the victim-like patient identity. This is a problematic situation. Employing a broad civic identity may appeal to some handicapped people. For other patients, however, this appeal works only in a very limited way, especially as long as citizenship does not take into consideration the differences between citizens, and as long as citizenship is defined in opposition to corporeality.

Affect is relevant for organization studies mainly for its potential to reveal the intensities and forces of everyday organizational experiences that may pass unnoticed or pass in silence because they have been discarded from the orthodoxy of doing research “as usual.” The paper is constructed around two questions: what does affect “do” in a situated practice, and what does the study of affect contribute to practice-based studies. This paper aims to discuss these issues.

The authors chose a situated practice – interviewing – focusing on the dynamic character of the intra-actions among its heterogeneous elements. What happens to us, as persons and researchers, when we put ourselves inside the practices we study? The authors tracked the sociomaterial traces left by affect in the transcript of the interviews, in the sounds of the voices, in the body of the interviewers, and in the collective memories, separating and mixing them like in a mixing console.

The reconstruction, in a non-representational text, of two episodes related to a work accident makes visible and communicable how affect circulates within a situated practice, and how it stiches all the practice elements together. The two episodes point to different aspects of the agency of affect: the first performs the resonance of boundaryless bodies, and the second performs the transformative power of affect in changing a situation.

The turn to affect and the turn to practice have in a common interest in the body, and together they contribute to re-opening the discussion on embodiment, embodied knowledge, and epistemic practices. Moreover, we suggest an inventive methodology for studying and writing affect in organization studies.

Based on a critique of reductive understandings of physicality, this chapter explores the significance of embodied materiality, the artefactual physical, the role of the living body and embodiment in relation to ‘intra and inter’ practices of leadership from a phenomenological perspective. Using a phenomenological and cross-disciplinary approach, issues of an embodied physicality in leadership are systematically explored and implications discussed beyond physicalist empiricism and meta-physical idealism. Furthermore, the chosen phenomenological approach reveals problematising limitations of naturalist and constructionist approaches.

Following Merleau-Ponty an extended understanding of physicality as well as the significance of the co-constitutive role of embodiment, inter-corporeality and intra-action in and of leadership practices in organisational life-worlds are identified and discussed. Insights into the role of corporeal materio-socio phenomena and expressions of meaningful practices of leading and following are rendered. The chapter concludes by noting limitations and implications of embodied physicality and physical inter-becoming of ‘bodiment’ for a more integral and sustainable conception of leader-and followership in organisations. Through its specific post-dualistic approach the chapter provides an innovative perspective on the interrelations between living, material, bodily and embodied dimensions of physicality in leadership.

This first chapter explores the basic foundation of corporate ethics: the human person in all its dignity and mystery, its corporeality and emotionality, and its cognitive and volitive capacities of moral development. Four fundamental characteristics of the human person, namely individuality, sociality, immanence, and transcendence, will be examined for their potential to understand, live, experience, and witness corporate ethics and morals. We explore the profound meaning and mystery of human personhood invoking several philosophies of the good and human dignity as exposed by Aristotle and Thomas Aquinas in the West, by the doctrine of Dharma in the East as expounded by Gautama Buddha, Mahabharata, and Bhagavad Gita, and by Prophets Confucius and Tao, in the East. Several contemporary cases of great human personhood are analyzed: for example, Peace Nobel Laureate Nelson Mandela from South Africa (1993) and Peace Nobel Laureate Liu Xiaobo from China (2017) – cases of human abuse that turned into triumphs of human dignity.