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Article
Publication date: 14 August 2018

Cristiano Busco, Elena Giovannoni, Fabrizio Granà and Maria Federica Izzo

The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the…

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Abstract

Purpose

The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces.

Design/methodology/approach

The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting.

Findings

The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces.

Originality/value

Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 16 January 2023

Cliff Oswick and Yuan Li

This chapter explores how “discourse,” as a process concerned with the production and consumption of talk and text, has been embraced within the field of organizational change and…

Abstract

This chapter explores how “discourse,” as a process concerned with the production and consumption of talk and text, has been embraced within the field of organizational change and development (OCD). We present six ways of thinking about the role of discourse in OCD (namely: “discourse as component,” “discourse as process,” “discourse as analysis,” “discourse as method,” “discourse as mindset,” and “discourse as style”). Although the advent of dialogic OD has raised awareness of discourse, we demonstrate that it remains a marginal and under-utilized area of interest. We conclude by making a case for a more expansive role for discursive modes of analysis and engagement within OCD.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-80455-094-6

Keywords

Article
Publication date: 1 February 2005

Susanne Tietze

To provide insight into the consequences of telework from the perspective of the teleworker and the household. The paper discusses the consequences of telework for the formulation…

3633

Abstract

Purpose

To provide insight into the consequences of telework from the perspective of the teleworker and the household. The paper discusses the consequences of telework for the formulation of identities.

Design/methodology/approach

The paper is based on empirical work, which comprises home visits to teleworkers and therefore includes observational data and interview data. The data are analysed following a particular framework, which is views discourse as a “strategic resource” and draws on the vocabulary of performativity and connectivity to investigate why some “discursive acts” take successfully while others fail.

Findings

It is shown that teleworkers and their households need to engage in strategies to protect and reconfirm their respective identities. This is achieved through the enactment of regulatory as well as self‐regulatory (identity) acts.

Originality/value

The paper is located in the household of teleworkers and therefore, includes this less well researched perspective. The linking of the conceptual framework (strategic resource) with the location of the study in the household in order to investigate the theme “identity” is an innovative feature, which shows that (internal) self‐regulatory identity acts are equally or even more important than (external) regulatory acts.

Details

Journal of Organizational Change Management, vol. 18 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 5 June 2011

Catherine Closet-Crane

The professional discourse on academic library planning and design is examined. A critical realist philosophical stance and a constructionist perspective constitute the…

Abstract

The professional discourse on academic library planning and design is examined. A critical realist philosophical stance and a constructionist perspective constitute the theoretical framework that, paired with Fairclough's methodology for critical discourse analysis, is used to examine the constitution of interpretative repertoires and of a discourse constructing the academic library as a learning place. The information commons, learning commons, and library designed for learning repertoires are described and the effects of discursive activity are analyzed. Three types of effects are presented: (1) the production by the LIS community of discourse on academic libraries of a sizable body of literature on the information commons and on the learning commons, (2) the construction of new types of libraries on the commons model proposed by Beagle, and (3) the metaphorization of the library as business. The study concludes that the existing discourse takes a facilities management perspective dominated by concerns with technology, equipment, and space requirements that does not address the physical, psychological, and environmental qualities of library space design. Consequently, it is suggested that architectural programming techniques should be used in library planning and design that consider the architectural features and environmental design factors contributing to the making of a place where learning is facilitated.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-78052-014-8

Keywords

Content available
Book part
Publication date: 18 November 2019

Dominic Garcia

Abstract

Details

Rethinking Ethics Through Hypertext
Type: Book
ISBN: 978-1-83867-426-7

Book part
Publication date: 1 November 2012

Tony Reeves and Phil Gomm

How is it possible to evidence whether students are engaging with a course? What can be done to increase their level of engagement? Since the advent of blogs in 2002 a…

Abstract

How is it possible to evidence whether students are engaging with a course? What can be done to increase their level of engagement? Since the advent of blogs in 2002 a comprehensive body of research has developed around the pedagogic benefits of educational blogging and its value in teaching and learning, notably in encouraging reflective practice, social interaction and participatory learning (Burgess, 2006. Blogging to learn, learning to blog. In A. Bruns & J. Jacobs (Eds.), Uses of blogs (pp. 105–114). New York, NY: Peter Lang; Farmer, Yue, & Brooks, 2008; Williams & Jacobs, 2004). This chapter investigates whether blogs are also an effective tool for supporting and sustaining a community of learners in Higher Education and increasing their engagement in a university course.

The researchers used a case study methodology to examine whether the introduction of blogs had led to the development of a community of practice around an undergraduate course at the University for the Creative Arts. The data collected revealed that the course team had successfully developed a thriving online community involving students, staff, alumni and industry, with students displaying high levels of engagement and interaction. The discursive, commentary nature of blogging enabled students to engage in peer-supported learning, with the online ‘always on’ nature of the community providing a 24/7 support network. In addition, tutors were able to assess clearly the level of engagement of each student and provide targeted, timely feedback for those students who required more support.

It is hoped that this research will be informative to tutors and academic support staff who wish to explore the potential of using collaborative online technologies to enhance student learning and engagement.

Details

Increasing Student Engagement and Retention Using Online Learning Activities
Type: Book
ISBN: 978-1-78190-236-3

Keywords

Article
Publication date: 7 November 2019

Guido Maes and Geert Van Hootegem

The purpose of this paper is to develop a meta-model of organizational change that allows to look at change from different angles. This meta-model starts from the idea that there…

4843

Abstract

Purpose

The purpose of this paper is to develop a meta-model of organizational change that allows to look at change from different angles. This meta-model starts from the idea that there are different discourses about organizational change, each having their own merits but also their own limitations. Bringing these discourses together into an integrated systems model allows the authors to capture the essence of organizational change a lot better.

Design/methodology/approach

This model is designed based on a literature review of organizational theories, systems theories related to theories of organizational change and specific theories about organizational change.

Findings

The literature review resulted in a systems model of organizational change that is better able to grasp the complexity of change than linear models.

Originality/value

This model goes beyond the usual change models from the normative discourse and provides a multidimensional view on organizational change.

Details

Journal of Organizational Change Management, vol. 32 no. 7
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 1 August 2016

Helle Kryger Aggerholm and Birte Asmuß

The purpose of this paper is to link the authentic, communicative activities, e.g. organization-wide meetings at the micro-level, to the institutionalized practices at the…

3137

Abstract

Purpose

The purpose of this paper is to link the authentic, communicative activities, e.g. organization-wide meetings at the micro-level, to the institutionalized practices at the macro-level within an organization, e.g. change management decisions and communication strategy (Steyn, 2003). Thus, the concern is with the relationship between institutionalized strategic management and the real-life strategic communication processes, thus advancing the understanding of the role of texts and discourses in the actual practice of strategic communication in an organizational context of strategic change processes.

Design/methodology/approach

The data are based on a large corpus of video-taped management meetings and organization-wide meetings in a large Danish public, knowledge-based organization. The method applied for studying the management discourse is a conversation-analytical approach (Sacks et al., 1974; Sidnell, 2010). This method has been chosen as it enables the authors to focus on micro-aspects of organizational practices (Nicolini, 2013) by investigating the interactional patterns that serve as resources for doing legitimation as an institutionalized practice.

Findings

The common denominator for the entire analysis is legitimation accomplished through the discursive use of distanciation and the analysis identifies three different discursive elements or micro-level strategies directly related to the concrete doing of strategic communication. First, legitimation is created by reference to the socio-economic context of the organization. Second, legitimation is generated by means of pointing to the abnormality of the strategic situation. And third legitimation is fostered by the use of idiomatic expressions. These different ways of accomplishing legitimacy are in a strategy-as-practice perspective related to the specific, in-situ communicative praxis and accomplished by the concrete actions of the strategic communicators, and thus the authors can position the instances of strategic communication at the organizational micro-level.

Originality/value

This paper studies at a micro-level how strategic actors use various discursive resources to legitimize strategic decisions and how these resources constitute the discursive basis of strategic communication as a managerial practice. The authors focus on the role of discourse in the legitimization processes of strategic managerial decisions analyzing micro-level instances of organizational communication. The paper thereby links the actor process activities (Langley, 2007), e.g. organization-wide meetings at the micro-level, to the institutional field practices at the macro-level within an organization, e.g. strategy and planning (Johnson et al., 2007).

Details

Journal of Communication Management, vol. 20 no. 3
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 14 February 2024

Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…

Abstract

Purpose

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

Design/methodology/approach

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Findings

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

Research limitations/implications

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Practical implications

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

Social implications

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Originality/value

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 12 November 2020

Beata Segercrantz, Annamari Tuori and Charlotta Niemistö

Drawing on a performative ontology, this article extends the literature on health promotion in organizations by exploring how health promotion is performed in care work. The focus…

Abstract

Purpose

Drawing on a performative ontology, this article extends the literature on health promotion in organizations by exploring how health promotion is performed in care work. The focus of the study is on health promotion in a context of illness and/or decline, which form the core of the studied organizational activities. The paper addresses the following question: how do care workers working in elderly care and mental health care organizations accomplish health promotion in the context of illness and/or decline?

Design/methodology/approach

The article develops a performative approach and analyses material-discursive practices in health promoting care work. The empirical material includes 36 semi-structured interviews with care workers, observations and organizational documents.

Findings

Two central material-discursive health promoting practices in care work are identified: confirming that celebrates service users as residents and the organizations as a home, and balancing at the limits of health promotion. The practices of balancing make the limitations of health promotion discernible and involve reconciling health promotion with that which does not neatly fit into it (illness, unachievable care aims, the institution and certain organizing). In sum, the study shows how health promotion can structure processes in care homes where illness and decline often are particularly palpable.

Originality/value

The paper explores health promotion in a context rarely explored in organization studies. Previous organization studies have to some extent explored health promotion and care work, but typically separately. Further, the few studies that have adopted a performative approach to material-discursive practices in the context of care work have typically primarily focused on IT. We extend previous organization studies literature by producing new insights: (1) from an important organizational context of health promotion and (2) of under-researched entanglements of human and non-human actors in care work providing a performative theory of reconciling organizational tensions.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5648

Keywords

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