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Article
Publication date: 20 June 2019

Morgane Le Breton and Franck Aggeri

This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a…

Abstract

Purpose

This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies.

Design/methodology/approach

It is based on the Foucaldian concept of a strategic dispositif whose components and evolution over time will be analysed. The methodology will be based on a case study of ADEME, the French Environment and Energy Management Agency, through the preparation and dissemination of Bilan Carbone® – the French greenhouse gas accounting tool – between 2000 and 2017.

Findings

The results highlight the specific features of the dispositif formed by carbon accounting in France, namely, the integration of small companies, use of the tool to directly support actions and financial independence.

Practical implications

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

Social implications

Its empirical contribution lies in the emphasis placed on the specific role of public authorities in tackling climate change within the sphere of carbon accounting methodologies largely dominated by private organisations.

Originality/value

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Book part
Publication date: 10 April 2019

Olga Gurova

Purpose: This chapter explores how Russian fashion designers, as cultural intermediaries operating in the marketplace, interpret patriotism, which has become a noticeable

Abstract

Purpose: This chapter explores how Russian fashion designers, as cultural intermediaries operating in the marketplace, interpret patriotism, which has become a noticeable phenomenon in Russia.

Methodology/Approach: Patriotism is approached as an appeal to patria and is considered as a socially constructed category. To explore the construction of patriotism, this research uses Michel Foucault’s concept of governmentality. In the market, the state, commercial companies, media, and consumers co-produce the dispositif of patriotism, which conducts the creative conduct of fashion designers and encourages them to follow patriotic fashion. At the same time, fashion designers have freedom to conduct themselves and act in different ways.

Findings: Interpretations of patriotism within a patriotic dispositif are explored vis-à-vis the interpretations of patriotism articulated by fashion designers. In addition to patriotic fashion, the forms of their creative conduct or counter-conduct are manifested in such subtypes of patriotism in fashion as cosmopolitan patriotism, economic patriotism, cultural patriotism, and fashion localism.

Research Limitations/Implications: The research is mainly limited to a perspective of fashion designers, and to some extent of the government, and does not consider the perspective of consumers.

Originality/Value: The research develops a theoretical argument of patriotism as a tool of governmentality, juxtaposing it to the approach of patriotism as an ideology. This chapter also contributes to the studies of resistance, adding the perspective of cultural intermediaries contrary to the commonly studied perspective of consumers.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78754-285-3

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Article
Publication date: 22 June 2010

Asmund W. Born and Per H. Jensen

The so‐called individual action plan (IAP) has become a major policy instrument in providing active welfare for social benefit claimants, and as such it has attracted…

Abstract

Purpose

The so‐called individual action plan (IAP) has become a major policy instrument in providing active welfare for social benefit claimants, and as such it has attracted quite a research interest. The purpose of this paper is to maintain that research hitherto has been founded in a too narrow notion of the IAP, arguing instead that IAP represents a new societal rationality, in relation to which the scope of research questions should be broadened.

Design/methodology/approach

The paper explores the basic dynamics and internal features of the IAP dialogue theoretically and ideal typically. It is furthermore argued that IAP‐like arrangements have extended far beyond the domain of social policy; IAP‐like dialogues are practiced in all corners of society in the form of HRM conversations, supervision, coaching etc. Relating to Foucault it is therefore argued that IAP represents a new dispositif.

Findings

The paper states that the emerging dispositif demands that the individual constitutes herself as a creative and self‐expressive subject in dynamic dialogue. Accordingly the microphysics of the interaction change for the clientele as well as for the case worker. Purpose and procedures turn singular, which undermines collective endeavours and general criteria for success in social policy.

Originality/value

The paper employs a theoretical and sociological perspective on the IAP as a new technology in the organisation of social policy, and its contribution lies in its displacement of the perspective on IAP and its consequences on research questions.

Details

International Journal of Sociology and Social Policy, vol. 30 no. 5/6
Type: Research Article
ISSN: 0144-333X

Keywords

Content available
Article
Publication date: 30 July 2021

Thiago Ianatoni Camargo, André Luiz Maranhão de Souza-Leão and Bruno Melo Moura

Fans have been characterized as specialized consumers who often express disagreements with the entertainment industry's decisions, especially when it comes to the original…

Abstract

Purpose

Fans have been characterized as specialized consumers who often express disagreements with the entertainment industry's decisions, especially when it comes to the original content of the works that serve as the basis for the development of media products, evidencing a kind of consumer resistance. Under a Foucauldian perspective aligned with the consumer culture theory (CCT), power relations are established in a dynamic of power exercise and resistance to power. Based on this, the authors pose the following research question: how do fans of media products resist the changes made by the entertainment industry in relation to their canons?

Design/methodology/approach

The authors adopted the Foucault's genealogy of power as a method, analyzing the comments posted on the Westeros.Org website, the main discussion forum of fans of A Song of Ice and Fire (ASoIaF) book series and Game of Thrones (GoT) TV series.

Findings

The findings reveal ways of resistance in relation to the adaptation of the media text permeated by an entertainment dispositif, which considers the adaptation legitimate, and a fannish dispositif, which criticizes the way this adaptation was made. However, their empirical categories reveal that they are forged not only from singularities but also from overlaps. The authors conclude, therefore, that this process occurs in an agonist way, in which conflicts are fought as a reciprocal incitement revealing a productive and ethical relationship.

Originality/value

The agonism shows how consumers can simultaneously be led to incorporate and resist to discourses and market practices. This demonstrates how resistance is not necessarily a force opposed to another, but a dynamic of reciprocal negotiation.

Details

Revista de Gestão, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1809-2276

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Article
Publication date: 20 April 2020

Chloé Constant

The aim of this study is to analyze how the dispositif of sexuality operates toward trans women imprisoned in a male prison in Mexico City, to understand how sexual norms…

Abstract

Purpose

The aim of this study is to analyze how the dispositif of sexuality operates toward trans women imprisoned in a male prison in Mexico City, to understand how sexual norms that come from the heteropatriarchal model so as from the “internal law” produce transphobic violence.

Design/methodology/approach

The paper is based on the queer theory, Foucault’s works on sexuality and power, Segato’s theory about war against women’s bodies and on a fieldwork realized between 2015 and 2019 in Mexico City, with prisoners and former prisoners.

Findings

The sexuality dispositif works in a particular way inside prison. It is the result of the heteropatriarchal model and laws defined by both prisoners and prison workers, all involved in the Mexican war context. The effects are materialized through violence toward trans* women whose bodies serve for rape, male appropriation and exchange between powerful subjects.

Research limitations/implications

This paper produces knowledge about imprisonned trans* people, a very few developped field in prison studies, especially in Latin America.

Practical implications

The paper demonstrates how specific violence toward trans* women imprisoned in a male prison in Mexico City deepens violent dynamics that occur out of the prison. So, it questions the meaning of a sentence in the actual Mexican prison system. It may help to think about staff’s training/education to guarantee basic human rights for imprisoned trans* people. Additionally, the theorization of “internal law” could help prison authorities to rethink classification and treatment for prisoners.

Social implications

This paper provide specific knowledge on imprisonned trans* women and helps to think and act different with this people through the understanding of their special vulnerability.

Originality/value

There are only a few papers about imprisoned trans population throughout the world and fewer in Latin America and Mexico. Additionally, this paper aims to overcome the “internal order” as it is always theorized as proper of detainees. It wants to show that the prison order in a Mexico City prison, borns from the meeting of cultural specificities from outside and inside, and from both prisoners, organized crime and prison staff.

Details

Journal of Criminological Research, Policy and Practice, vol. 6 no. 3
Type: Research Article
ISSN: 2056-3841

Keywords

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Book part
Publication date: 6 November 2015

Chloé Vitry and Eduardo Chia

Actors of territories faced with new managerial innovations have to develop new knowledge and behaviours to seize these innovations and create a vision of the territory…

Abstract

Purpose

Actors of territories faced with new managerial innovations have to develop new knowledge and behaviours to seize these innovations and create a vision of the territory. This is part of what we call governance learning: the ability of individuals to create new knowledge and behaviour for collective action within the territory. The purpose of this chapter is to explore this concept.

Methodology/approach

Drawing from a case study of a periurban territory in France, we analyse how the board members of a Community of Communes can learn to work together, articulating organisational learning theories, actor-network theory and the concept of organisational myths.

Findings

We explore the enrolment process necessary to ‘build’ the network and interest them in using the innovation; identify three types of governance learning that turn the network into a collective: sensemaking, instrument-seizing and sensegiving; show how these myths are necessary to turn collective knowledge into organisational knowledge.

Research limitations/implications

With both a behavioural and evolutionary approach to governance, we show that power, relationships and learning processes are tightly intertwined within the governance networks. Our use of organisational learning theory also demonstrates how it can be used in a more systematic way to describe the learning processes witnessed in governance situations.

Originality/value

This research brings new light to the understanding of how territorial governance can be developed and how managerial innovations can provoke learning situations and more specifically how stakeholders learn to define common goals and a shared vision of their territory to enable collective action.

Details

Contingency, Behavioural and Evolutionary Perspectives on Public and Nonprofit Governance
Type: Book
ISBN: 978-1-78560-429-4

Keywords

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Article
Publication date: 9 March 2020

Delphine Gibassier, Giovanna Michelon and Mélodie Cartel

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

Abstract

Purpose

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

Design/methodology/approach

The paper is based on a review of current literature on climate change and carbon accounting.

Findings

The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting.

Practical implications

The authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers.

Social implications

The authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and “dispositifs” to tackle this grand challenge.

Originality/value

This paper switches the authors’ viewpoint on carbon accounting to look at it from a more systemic and social lens.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 6 February 2007

Stephen Cummings

The purpose of this paper is to investigate the limitations of what the field of strategic management sees as its military foundations.

Abstract

Purpose

The purpose of this paper is to investigate the limitations of what the field of strategic management sees as its military foundations.

Design/methodology/approach

Categorizes and synthesizes the critical historical approach of Michel Foucault and uses this to interrogate assumptions made about military approaches to strategy in the strategic management literature.

Findings

Suggests that there is a much broader range of military approaches to strategy than that which has been seen as a foundation stone of strategic management, and that drawing on this broader range of perspectives can encourage new thinking about strategic management.

Research implications/limitations

While the historical survey upon which this hypothesis is developed is by no means exhaustive, it should encourage further investigation of different approaches to military strategy and how these might be applied to think differently in business settings.

Practical implications

This paper should encourage practitioners to question their often overly simplistic views of military strategy and to see this arena as a potentially rich seam of ideas that could be applied in business.

Originality/value

This is the first journal article to develop a clear method that draws on the many strands of Foucault's historical approach and apply this to fruitfully deconstruct a particular aspect of the field of management's assumed heritage.

Details

Critical perspectives on international business, vol. 3 no. 1
Type: Research Article
ISSN: 1742-2043

Keywords

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Article
Publication date: 18 February 2021

Danture Wickramasinghe, Christine Cooper and Chandana Alawattage

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the…

Abstract

Purpose

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.

Design/methodology/approach

This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

Findings

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

Research limitations/implications

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

Originality/value

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 7 February 2018

Baruch Gottlieb

Abstract

Details

Digital Materialism
Type: Book
ISBN: 978-1-78743-668-8

1 – 10 of 220