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1 – 10 of over 28000
Article
Publication date: 1 January 2006

Mary Canning and Brendan O'Dwyer

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting…

1815

Abstract

Purpose

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.

Design/methodology/approach

The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.

Findings

Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.

Research limitations/implications

The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.

Originality/value

This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 August 2020

Christiane M. Herr

This paper offers design cybernetics as a theoretical common ground to bridge diverging approaches to design as they frequently occur in collaborative design projects. Focusing on…

Abstract

Purpose

This paper offers design cybernetics as a theoretical common ground to bridge diverging approaches to design as they frequently occur in collaborative design projects. Focusing on the education of architects and structural engineers in China, the paper examines how compatible approaches to design can be established in both disciplines.

Design/methodology/approach

The paper analyses relevant literature as well as observations from Chinese practice and academia. Design cybernetics is introduced and examined as a basis for establishing shared narratives to support cross-disciplinary collaborations involving architects and structural engineers.

Findings

Design cybernetics offers a body of vocabulary and a rich resource of strategies to address applied designing across design-oriented disciplines such as architecture and science-based disciplines such as structural engineering. The meta perspective of design cybernetics also provides a basis for the implementation of pedagogy supporting cross-disciplinary collaboration in applied design.

Research limitations/implications

The scope of the paper is limited to the examination of the theoretical framing as well as the implementation of pedagogy in the cultural and geographical context of China.

Practical implications

The paper outlines several design cybernetic strategies for pedagogy in support of cross-disciplinary collaborative design processes and illustrates their implementation in applied design education.

Originality/value

Addressing a significant and persistent gap between the two disciplines of architecture and structural engineering in the context of Chinese building practice, this paper examines the particularities of this context and presents an educational approach to support cross-disciplinary collaboration that has value in and beyond the context of China.

Article
Publication date: 12 January 2022

Todd Reynolds, Leslie S. Rush, Jodi Patrick Holschuh and Jodi P. Lampi

The purposes of this study is to expand on previous work in English language arts (ELA) disciplinary literacy and to unpack literary text reading processes across three different…

Abstract

Purpose

The purposes of this study is to expand on previous work in English language arts (ELA) disciplinary literacy and to unpack literary text reading processes across three different participant groups.

Design/methodology/approach

The authors recruited literary scholars and first-year college students to read literary texts aloud and voice their thoughts. Transcripts were collaboratively coded and analyzed using a priori and emergent coding.

Findings

This study presents the findings in two ways. First, this study grouped the codes into four categories, namely, background knowledge, comprehension, disciplinary knowledge and building an interpretation. This described the differences in frequencies among the participants’ strategy use. Next, to more fully describe how participants read literary texts, this study presents the data using three processes, namely, generating, weaving and curating. These findings indicate a continuum of strategies and processes used by participants.

Practical implications

The study suggests using the ELA heuristic for instruction, which includes moving students beyond generating and weaving by asking them to do their own interpretive work of curation. This potential roadmap for instruction avoids a deficit mindset for students by recommending low-stakes opportunities that meet students where they are as they build their capacity for interpretive moves.

Originality/value

The findings help the field to gain an understanding of what novices and experts do when they read literary text, including both strategies and processes. This study also provide an ELA heuristic that has instructional implications. This study adds to the body of knowledge for disciplinary literacy in ELA in both theoretical and practical ways.

Details

English Teaching: Practice & Critique, vol. 21 no. 1
Type: Research Article
ISSN: 1175-8708

Keywords

Article
Publication date: 18 January 2016

Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker

The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a…

1598

Abstract

Purpose

The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.

Design/methodology/approach

The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.

Findings

The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.

Research limitations/implications

The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.

Originality/value

This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 17 October 2018

Kari Kantasalmi and Juha Tuunainen

Close interaction between universities, industries, and governments has given rise to hybrid organizations incorporating economic development alongside scientific research and…

Abstract

Close interaction between universities, industries, and governments has given rise to hybrid organizations incorporating economic development alongside scientific research and higher education. We will approach this phenomenon and the related organization-theoretical problems by looking at two cases of discipline making to discuss the potential of the concept of organizational field introduced by the neoinstitutionalist school of organization theory. As this concept presumes the Bourdieusian theory of social fields, we will consider possibilities of reflective contesting of the states of doxa in discipline making in regard to organizational aspects of disciplinary boundaries in the university-centered system of higher education, its demarcation to business and schooling, as well as to the related ideology of professionalism and science policy. We will also comment on the Bourdieusian conceptuality inscribed in the neoinstitutionalist metaphor of organizational field from the perspective of systems theory inspired by Luhmann. This is because we believe that further development of the semantic focus in the problem of disciplinary boundaries would benefit from Luhmannian tools designed to grasp organizations as social systems that facilitate interrelations of differentiated function systems relevant for discipline making in current technoscience.

Details

Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

Keywords

Article
Publication date: 1 May 2000

Paolo Quattrone

This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research…

4562

Abstract

This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research. These, it is argued, are because inter‐disciplinary research is still embedded in a hierarchical organization of human knowledge (“Encyclopaedia”). In pursuing this aim, this paper seeks to reformulate the subject‐matter of accounting in the trans‐disciplinary terms of the “knowledge of knowledge”. Such a theoretical framework will introduce the issues of trans‐disciplinarity, evolution and reflexivity into accounting research. Such issues have already been the concern of other disciplines within and outside the field of managerial studies, providing new insights for understanding organizational problems. However, they have not yet been given enough attention within accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 April 2017

Douglas Rafael Veit, Daniel Pacheco Lacerda, Luis Felipe Riehs Camargo, Liane Mahlmann Kipper and Aline Dresch

Research in business processes has been developed around a disciplinary approach toward the production of traditional knowledge, known as Mode 1. The problems studied with this…

Abstract

Purpose

Research in business processes has been developed around a disciplinary approach toward the production of traditional knowledge, known as Mode 1. The problems studied with this approach are solved in a context in which academic knowledge prevails, with no major concerns regarding its practical applicability. Thus, the purpose of this paper is to propose a structure for knowledge production based on Mode 2 for business process researches.

Design/methodology/approach

A bibliometric research was conducted to define and conceptualize the classes of disciplinary problems, by assessing the years 2007-2012 of the Business Process Management Journal publications.

Findings

A framework for the Mode 2 knowledge production was proposed in the development of research in business process and conceptualized classes of problems related to this issue.

Research limitations/implications

This work was carried out with specific focus on research in business process, so the defined classes of problems cannot be generalized.

Originality/value

The studies identified by this research are in the form of a disciplinary approach toward the production of traditional knowledge, known as Mode 1. This paper aims to fill the gap of a transdisciplinary production of knowledge and practical application, known as Mode 2 in the context of business process.

Details

Business Process Management Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 19 April 2013

Nicolas Raineri

This paper seeks to contribute to a better understanding of the impact on doctoral education attributable to performativity pressures in academia, by exploring the practices…

Abstract

Purpose

This paper seeks to contribute to a better understanding of the impact on doctoral education attributable to performativity pressures in academia, by exploring the practices associated with the production of academic knowledge within the doctoral process.

Design/methodology/approach

An (auto)ethnographic inquiry was conducted over a period of ten months within the business school of a major Canadian university in order to examine socialisation practices and discourses from a given PhD program. Empirical observations from direct participation, local documents, and two interviews were analysed using a theoretical framework derived from Bourdieu's structural social constructivism and from Foucault's concepts of disciplinary techniques and technologies of the self.

Findings

The study shows how the doctoral program can be likened to a rite of passage, altering and shaping the cognitive structures and interpretive schemes of lay students – their subjective “selves”, their habitus. By means of a set of meticulous discourses and practices, the doctoral program changes novice researchers into disciplined and self‐disciplined academic performers, over time, to comply with the performativity rules of academia, while reflexivity can only be achieved through criticism and self‐criticism.

Originality/value

This paper focuses upon doctoral training vis‐à‐vis improve(ment) of economic and academic performance in a “knowledge society”. It mobilises and develops the notions of rite of passage, performativity, habitus, disciplinary techniques and technologies of the self to examine the conditions within which doctoral students somatise the ways and customs through their engagement in academia.

Details

Journal of Organizational Ethnography, vol. 2 no. 1
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 11 June 2019

Peace Kumah, Winfred Yaokumah and Eric Saviour Aryee Okai

This study aims to develop a conceptual model and assess the extent to which pre-, during- and post-employment HR security controls are applied in organizations to manage…

Abstract

Purpose

This study aims to develop a conceptual model and assess the extent to which pre-, during- and post-employment HR security controls are applied in organizations to manage information security risks.

Design/methodology/approach

The conceptual model is developed based on the agency theory and the review of theoretical, empirical and practitioner literature. Following, empirical data are collected through a survey from 134 IT professionals, internal audit personnel and HR managers working within five major industry sectors in a developing country to test the organizational differences in pre-, during- and post-employment HR security measures.

Findings

Using analysis of variance, the findings reveal significant differences among the organizations. Financial institutions perform better in employee background checks, terms and conditions of employment, management responsibilities, security education, training and awareness and disciplinary process. Conversely, healthcare institutions outperform other organizations in post-employment security management. The government public institutions perform the worst among all the organizations.

Originality/value

An integration of a conceptual model with HR security controls is an area that is under-researched and under-reported in information security and human resource management literature. Accordingly, this research on HR security management contributes to reducing such a gap and adds to the existing HR security risk management literature. It, thereby, provides an opportunity for researchers to conduct comparative studies between developed and developing nations or to benchmark a specific organization’s HR security management.

Article
Publication date: 19 July 2013

Anne‐Maria Aho and Lorna Uden

The purpose of this paper is to shed light on understanding how value creation can be improved by developing dynamic capabilities in product development, in the case of a software…

3267

Abstract

Purpose

The purpose of this paper is to shed light on understanding how value creation can be improved by developing dynamic capabilities in product development, in the case of a software engineering process.

Design/methodology/approach

The methodology involves a single‐case, longitudinal empirical study by progression of cycles of action research and data collection during a seven‐year period (1 January 2004‐31 November 2010), comprising 55 corporate projects.

Findings

This study will provide significant new information about value creation in multi‐disciplined product development. The study integrates value considerations into the principles and practices of software engineering, implements the aspect of dynamic capabilities in a software engineering process in order to create and sustain competitive advantage. As a result of the study, a model of value creation for software engineering process is created and guidelines are established.

Research limitations/implications

The contextual features were strongly present during the research process, which means that the model created needs to be tested in other settings by other researchers.

Practical implications

The results of the study provide management with guidelines for developing and maintaining the importance of value creation in the software engineering process.

Originality/value

The paper presents a new model of value creation for the software engineering process in product development, through which competitive advantage is created and sustained.

Details

Business Process Management Journal, vol. 19 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

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