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Article
Publication date: 21 May 2018

Sabine Schührer

The purpose of this paper is to improve Kingdon’s (1984, 2011) concept of policy entrepreneurs (PE) with regard to the theoretical development of the definition and…

Abstract

Purpose

The purpose of this paper is to improve Kingdon’s (1984, 2011) concept of policy entrepreneurs (PE) with regard to the theoretical development of the definition and identification and level of agency by supplementing it with elements of Schmidt’s (2008, 2010, 2011, 2012) sentient agents. The improved concept of discursive policy entrepreneurs (DPEs) is then applied in an in-depth case study about the agenda setting process of micro and macro whole-of-government accounting in Australia in the late 1990s and early 2000s.

Design/methodology/approach

Based on the concept of DPEs, a series of operationalised characteristics and proxies are developed to identify them and describe their behaviour. These are then applied in the case study. The two main data sources are semi-structured in-depth interviews and archival documents.

Findings

The findings show that the focus on DPEs’ discursive and coordination activities is critical for identifying and investigating the key actors of the Generally Accepted Accounting Principles (GAAP)/Government Finance Statistics (GFS) harmonisation agenda setting process. The study also finds that the two relevant decision-making bodies, the Financial Reporting Council and the Australian Accounting Standards Board, lost control over their agendas due to the actions of DPEs.

Research limitations/implications

The improved concepts of DPEs will allow researchers to better identify the main agents of policy change and differentiate them from other supporters of policy ideas. Due to the qualitative nature of the study, the findings are not necessarily generalisable.

Practical implications

The findings from this study can help participants of agenda setting processes to gain a better understanding of the actions and behaviours of DPEs. This might allow standard setting bodies to mitigate against undue influences by DPEs.

Originality/value

This study is the first study that uses Schmidt’s concept of the sentient agent to address the limitations of Kingdon’s concept of PE and develops and applies characteristics to identify PEs and their actions. It is also the only study to date that investigates the GAAP/GFS harmonisation agenda setting process.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 May 2018

Mark Christensen, Dorothea Greiling and Johan Christiaens

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative…

Abstract

Purpose

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.

Design/methodology/approach

Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.

Findings

Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.

Originality/value

In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 May 2015

Henrik Berglund

The purpose of this paper is to describe phenomenological approaches to studying entrepreneurs and their behaviors. The goal is to illustrate how phenomenology can provide…

Abstract

Purpose

The purpose of this paper is to describe phenomenological approaches to studying entrepreneurs and their behaviors. The goal is to illustrate how phenomenology can provide a complement especially to the cognitive and discursive approaches that are common in the field today.

Design/methodology/approach

Conceptual review.

Findings

Cognitive and discursive approaches typically seek coherent explanations of entrepreneurial behaviors by grounding them in intra-individual cognitions or extra-individual discourses. Phenomenology on the other hand seeks to capture more fully the richness of individuals’ lived experiences. While some degree of scientific reduction is inevitable in all empirical research, such reduction is also accompanied by the risk of ignoring essential insights, something that has potentially damaging implications for theoretical and meta-theoretical development as well as for practice. Phenomenological methods are thus well suited to develop new insights and to challenge and add nuance to existing, often more normative and structurally oriented, theories.

Research limitations/implications

The review of the literature focusses on representative studies and is therefore not comprehensive.

Practical implications

Research based on a richer appreciation of entrepreneurs’ lived experiences can inform both policy and more directly the design of specific support structures.

Social implications

Research based on a richer appreciation of entrepreneurs’ lived experiences can inform both policy and more directly the design of specific support structures.

Originality/value

This paper provides a novel discussion of the limitations of cognitive and discursive approaches by relating them to the phenomenological tradition. More generally, it identifies the potential conflict between coherent theoretical explanations and rich appreciation of the entrepreneurial life-world, as a central methodological concern in the entrepreneurship field.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 21 no. 3
Type: Research Article
ISSN: 1355-2554

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Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their…

Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

Details

Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 12 August 2009

Ann Westenholz

How are institutional logics transgressed in the organizational fields of open source software and of commercial proprietary software, respectively, by developing a new…

Abstract

How are institutional logics transgressed in the organizational fields of open source software and of commercial proprietary software, respectively, by developing a new practice of commercial open source software? I argue that by combining a Critique of Ideology Critique and a Critique of New Institutional Organizational Theory, we become better equipped for understanding institutional change in organizations applying concepts such as institutional entrepreneurs, discursive devices, and meaning arenas. The analysis show that many institutional entrepreneurs apply discursive devices to convince actors in the two organizational fields of the legitimacy of the new practice. This happens in many different meaning arenas such as in the market, in the public discourse, and in concrete open source projects. I advance the assumption that a relation established between institutional entrepreneurs of different legitimacy in the two original fields renders possible their institutional work.

Details

Institutions and Ideology
Type: Book
ISBN: 978-1-84855-867-0

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Article
Publication date: 1 June 2004

Attila Bruni, Silvia Gherardi and Barbara Poggio

Uses the neologism “entrepreneur mentality” – paying implicit homage to Foucault's govermentality – to highlight how an entrepreneurial discourse is mobilized as a system…

Abstract

Uses the neologism “entrepreneur mentality” – paying implicit homage to Foucault's govermentality – to highlight how an entrepreneurial discourse is mobilized as a system of thinking about women entrepreneurs which is able to make some form of that activity thinkable and practicable, namely: who can be an entrepreneur, what entrepreneurship is, what or who is managed by that form of governance of economic relations? Discourses on women entrepreneurs are linguistic practices that create truth effects. Argues that social studies of women entrepreneurs tend to reproduce an androcentric entrepreneur mentality that makes hegemonic masculinity invisible. They portray women's organizations as “the other”, and sustain social expectations of their difference, thereby implicitly reproducing male experience as a preferred normative value. Taking a deconstructive gaze on how an entrepreneur‐mentality discourse is gendered, reveals the gender sub‐text underpinning the practices of the scientific community that study women entrepreneurs and, in so doing, open a space to question them.

Details

Journal of Organizational Change Management, vol. 17 no. 3
Type: Research Article
ISSN: 0953-4814

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Book part
Publication date: 10 April 2020

Aurélien Acquier, Valentina Carbone and Laëtitia Vasseur

This chapter explores how classic and institutional entrepreneurs in the sharing economy (SE) frame and make sense of the emergent, plural, and contested SE concept. The

Abstract

This chapter explores how classic and institutional entrepreneurs in the sharing economy (SE) frame and make sense of the emergent, plural, and contested SE concept. The authors address this question through an investigation of an attempt to institutionalize the SE as a separate field in France, through data collected among SE entrepreneurs gravitating around OuiShare, a leading institutional entrepreneur for the SE. To analyze the plurality of discursive framings within the SE field, we explored how classic entrepreneurs affiliated with the SE and institutional entrepreneurs made sense of the concept and its related practices by referring to different theories and narratives. The results reveal that classic entrepreneurs used and combined four distinct theoretical currents (access economy, commons, gift, and libertarianism) to frame their projects. This framing diversity was further reinforced at the meso level by specific forms of institutional entrepreneurship which reflected and actively built on such framing diversity. However, over time, such heterogeneity negatively affects the internal coherence of the field. Based on these results, the authors discuss the impact of enduring framing diversity on the SE organizational field emergence and development.

Details

Theorizing the Sharing Economy: Variety and Trajectories of New Forms of Organizing
Type: Book
ISBN: 978-1-78756-180-9

Keywords

Content available
Article
Publication date: 14 October 2019

Samah Abdelsabour Abdelhaey

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of…

Abstract

Purpose

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of Mark Zuckerberg the founder and chief executive of Facebook who affects the international arena. The paper illustrates Zuckerberg’s strategies to assert wide influence and power within Facebook’s network and through multiple networks.

Design/methodology/approach

The paper follows new theories of studying the human agent in international relations, concentrating on private individuals as new actors in international relations (IR). Thus, depending on “network making power theory” and the “three-dimensional power perspectives; (discursive, structural and instrumental)”, the paper illustrates the case of Mark Zuckerberg as a private entrepreneur and his authority in the era of social media dominance with a focus on: Zuckerberg's discursive/ideational power strategy. Zuckerberg’s strategy to work as a switcher through multiple networks. The most obvious one is the Facebook network, through which he can assert global influence.

Findings

Formal state officials are not the only type of individuals who can affect international relations. Technological evolution has empowered private individuals as influential actors in international relations (IR). Interdisciplinary approaches became essential tools in studying new actors affecting IR. There are new patterns of power linked to individuals without formal positions. Zuckerberg, CEO of Facebook and global philanthropist, is considered an influential actor in IR depending on programming and switching strategies to assert his power in a networked world.

Originality/value

This paper is able to prove that there are new forms of power which belong to private individuals in a networked world.

Details

Review of Economics and Political Science, vol. 4 no. 4
Type: Research Article
ISSN: 2356-9980

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Article
Publication date: 1 May 2006

Helen Francis

The discourse of human resource management (HRM) is increasingly dominated by a normative, consensus‐oriented perspective on managing the employment relationship. This…

Abstract

Purpose

The discourse of human resource management (HRM) is increasingly dominated by a normative, consensus‐oriented perspective on managing the employment relationship. This paper aims to explore the potential of critical discourse analysis (CDA) to provide new and different understandings of HRM and processes of organisational change, and which highlights the creative role of language in the shaping of organisation and management practice.

Design/methodology/approach

A case study analysis of managers' experiences of introducing change in a large catering firm is drawn upon to highlight the inherent tensions in people management, which stem from the need for employers to motivate and control labour in order to remain profitable. This is illustrated in a change programme aimed at increasing organisational efficiency and achieving a “results driven culture” that exhorted managers to think and behave as “entrepreneurs” and to “comply” with stringent new rules on managing their staff.

Findings

It is concluded that conflict and resistance is an inevitable feature of HRM‐based initiatives and that CDA offers a powerful lens for exploring this dynamic. Importantly, it provides a less restrictive view of management decision making than that found in conventional understandings of HRM, which tend to treat management as a more or less culturally unified body, and ignores the subjectivity of managers. In contrast, the empirical evidence presented here provides an example of how the deployment of CDA can provide rich insights into the dynamics of HRM‐based change rooted in a complex shifting network of alliances (and related discourses).

Originality/value

Focus is placed on how concepts, objects and subject positions are constituted through language and embedded in power relations.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 1 no. 2
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 24 March 2014

Lena Olaison and Bent Meier Sørensen

Failure as an integral part of the entrepreneurial process has recently become a hot topic. The purpose of this paper is to review this debate as expressed both in…

Abstract

Purpose

Failure as an integral part of the entrepreneurial process has recently become a hot topic. The purpose of this paper is to review this debate as expressed both in research on entrepreneurship and in the public discourse, in order to understand what kind of failure is being incorporated into the entrepreneurship discourse and what is being repressed.

Design/methodology/approach

The research design is twofold: an empirical investigation modelled as a discourse analysis is followed by a psychoanalytically inspired deconstruction of the identified hegemony. Where the discourse analysis treats what is omitted, the purpose of the psychoanalytic analysis is to point out more concretely what is being repressed from the hegemonic discourses that the first part of the paper identified.

Findings

The paper identifies a discursive shift from focusing on entrepreneurial success while at the same time negating failure, to embracing failure as a “learning experience”. Second, we trace this “fail better”-movement and identify a distinction between the “good failure” from which the entrepreneur learns, and the “bad failure” which may also imply a moral breakdown. Finally, the paper attempts to deconstruct this discourse deploying Kristeva's idea of the abject. The paper argues that the entrepreneurship discourse seeks closure through abjecting its own, real kernel, namely: the everyday, common, entrepreneurial failure. This image comprises the abject of entrepreneurship, and abject which does becomes visible, however, rarely: Bernie Madoff, Jeff Skilling, Stein Bagger.

Originality/value

This paper fulfils an identified need to study the darker and unwanted sides of entrepreneurship and extends our understanding of failure in entrepreneurial processes.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 20 no. 2
Type: Research Article
ISSN: 1355-2554

Keywords

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