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The purpose of this paper is to expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National Health Service (NHS) hospital. The authors aim to explore the assumptions, experiences and actions of organisational stakeholders and ascertain how different professional groups obtain influence, power and control during this process.

In this research the authors employ structuration theory (ST), to establish how and where domination is achieved. To achieve this, the authors investigate the production and reproduction of structure as part of a longitudinal assessment using interviews and questionnaires.

Constant renewal and evolution are crucial in the implementation of a BI system. During the process of implementation and change many stakeholders resent the change. Disempowering these users leads to new power structures led by BI analysts.

The findings from this paper can help strengthen implications of BI systems implementation and better understand the impact these systems have on wider stakeholders. With coherent communication and an engaged attitude new BI systems can be implemented without alienating the key user stakeholders.

This paper differs from other papers by advocating that new systems and processes alter individual power structures in organisations, disrupting internal dynamics and introducing new aspects of control and dominance.

This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body politic to her proposal for a “compost” society. It demonstrates her changing positions in relation to the social role of animals and the deepening of her critique of intersectional relations that subordinate nonhuman animals and animalized people.

The paper intertwines a loosely historical approach and a thematic one, focusing on key issues of sociological theory, such as work, agency and kinship, and the way these relate to the animal question in Haraway's writings. Her texts are discussed both broadly and in-depth, and her positionality in terms of both feminism and antispeciesism is foregrounded.

The paper shows how the progressive abandonment of a posthuman approach in favor of a compostist one brings Haraway nearer to intersectional ecofeminism and to a fuller consideration of nonhuman agency at a material level, as well as to a deeper critique of instrumental relations of domination and issue that had been problematic in critiques of her earlier work.

The paper highlights the role of nonhumans in the evolution and constitution of societies and advocates a response-able multispecies politics.

This paper offers a comprehensive analysis of the social role of animals in Haraway's thought and the deepening antispeciesism of her feminist approach that sheds a different light on her positionality in relation to ecofeminism.

The purpose of this study is to propose a model of knowledge legitimation in organizational learning focusing on the relationship between power politics and legitimacy.

This study adopts the approach of a conceptual discussion.

This study developed an organizational learning model that explains how actors exercise their power and how knowledge is legitimated through politics. The author identified various factors that shape the politics; these factors trigger, enhance, facilitate and inhibit power exercise. This study also identified which type of power (influence, force, domination and discipline) leads to which type of legitimacy (pragmatic, moral and cognitive). Furthermore, this study found that power politics and organizational learning are interrelated; actors’ powers bestow legitimacy on knowledge, and knowledge enhances the power of related actors.

This study identified the set of factors that shape actors’ power exercise in organizational learning as well as their associated mechanism and illustrated how they lead to knowledge legitimation. The author also revealed the relationships between actors’ power and legitimacy of knowledge. Finally, this study elaborated on the findings of prior studies concerning politics of organizational learning.

This article aims to present aspects related to women’s personal life and work illustrated in the TV series Most Beautiful Thing (Coisa Mais Linda, in Portuguese).

To this end, a film analysis was carried out considering the first season of the TV series Most Beautiful Thing, and to analyze the data, qualitative content analysis was used according to Bardin (2006).

The analysis showed that women’s struggles were and are distinct. While white women are fighting for the right to work - concomitantly reconciling their roles as mother, wife and housewife -, black and poor women fight for survival and dignity. As result, the film analysis showed that women’s search for a different social position is related to an inherent cultural aspect. It is relevant to mention herein that this struggle remains up to the present; such struggle is characterized by the occultation of the social role played by women.

As a limitation, there are few studies that address the theme of white and black women during the period reported in the series.

The main contribution of this article is the use of a filming product that portrays the 1950s, but bringing current discussions on the role of women in society, especially regarding the labor market, the patriarchal domination of men, prejudice, racial, and class discrimination.

This paper investigates how power and narratives among actors relate to the process of agenda-setting and deliberation in the context of climate change loss and damage. The focus is to understand how grassroots voices manifest their concerns on intensifying economic and non-economic impacts of climate change loss and damage which affect them.

This paper is based on the case of the Southeast Asia climate change loss and damage workshop in Bohol, Philippines in August 2022. It utilizes lesson drawing as a critical approach by thematic analysis in making sense of the data gathered from the perspectives of participant observers and facilitators.

There are different levels of power and dominant narratives actors in a deliberative process propel in taking a stance over a particular issue towards agenda-setting and policy framing. The power and narratives help actors to maintain and emphasize their position, exercise authority, and to some point, suppress weak voices. Narratives associated with emotions, sentiments, ideologies, and value systems of the grassroots, community leaders, and climate justice movements tend to be devalued by those in a high level of power and authority.

Techno-authoritarian domination explicitly hampers a genuine grassroots involvement in the policy process, especially towards agenda-setting of immediate concerns about climate change loss and damage which affect the public. Critiquing actors’ power and narratives are productive in identifying and propagating the type of deliberative spaces that speak truth to power.

The core of this study is women in mining. The aim of this study was to analyze the perception of women, about their work environment, their career, the human resources policies and practices and the work–family balance in the context of a multinational organization in the sector.

The case study was carried through semi-structured interviews with 27 women who work in this organization.

Although women report that they are capable of exercising any position/function in the company, they perceive wage gap in the investigated organization; that maternity leave and the fact of having children impact their career and their rise to higher positions in the organizational hierarchy negatively; situations of prejudice and discrimination experienced at work. Sometimes subtly, sometimes not so subtly, but they still constitute barriers faced by women in mining.

Although the debate around the issue of gender inequality in organizations is not recent, little has been produced about the working condition of women in occupational fields where male domination is strong, such as mining.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

The purpose of this paper is to study and specify to what extent Iran will succeed in being a regional hegemon. The paper is devoted to clarification of the constitutive elements for regional hegemony. These elements will be related to an actor’s perception of its role and regional perception, and how these hegemons exert power, do these work for the public good in the region (provision) and how this regional power projects power and exerts power to influence others’ preferences and values without reference to violence (projection). For the Middle East, Iran emerged as a key player in most regional conflicts and it tried to increase its sphere of influence as a regional hegemon. Therefore the question here would be: To what extend could Iran succeed in being a regional hegemon and what are the circumstances that could enhance or constrain this Iranian ambition? So the aim of the paper is to look at three dimensions in general and see whether Iran makes a plausible candidate for regional hegemony. The paper outlines the essential traits of a regional hegemon, and the main elements that constitute a regional hegemony such as perception, provision and projection, and then analyze how Iran follows those elements by analyzing internal perceptions of the Iranian elite about Iranian regional role, regional acceptance, provision of public good, projection and finally impact of the relation with external great powers. Through analyzing its regional strategy in Syria and Iraq since 2003, the year of invasion of Iraq, since ever a political vacuum was created, that enabled Iran to extend its regional influence, after the fall of its historical regional rival, Saddam Hussein baathi regime.

The study adopts an analytical framework of analyzing a regional hegemony strategy which is approached by Miriam Prys in her study “Hegemony, domination, detachment: differences in regional powerhood” to study and analyze Iran’s regional behavior as one of regional power that is seeking regional hegemony. This analytical framework is one of the most significant analytical tools that interests in the study of the behavior of regional power and identify the constitutive dimensions for regional hegemony such as self-perception, regional perception, provision and power projection.

The study concludes that there are obstacles completely in front of achieving the Iranian quest to regional hegemony over the Middle East. These are the continuing US involvement in the Middle East and the consequent tense relationship between Iran and the USA. It is most unlikely that Iran will be hegemonic state over the Middle East as long as there are refusal and resistance from other regional states for Iranian regional role; as each of regional powers has tools to contain the influence of the other. The Iranian regional behavior that is sectarianism-based, whether to protect Shiite shrines and holy places or to protect Shiites in the region, such policies deepen the ideological and sectarian conflicts. It also has not provided an attractive cultural model for the peoples of the region.

This paper enhances the deep analysis of the Middle East dynamics through the prospective of regional power. Also, the paper focuses on the analysis of the relation between great power and aspiring regional power and the impact on its strategies.

This study enhances the understanding of how Iranian decision-makers perceive their regional Iranian and the threats. Moreover, the tools that Iran uses its hard power and ideational one to create regional followers and change its allies’ normative and value systems to come in line with its national interests. Moreover, the study tries to measure the actual Iranian influence, its weakness and strength so that the Arab states and the West could behave in a fruitful way.

In the final analysis, the paper offers an insight into the regional behavior and the importance of external power in regional dynamics and to what extent the regional hegemon is applicable to Iran.

The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.

The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.

The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.

The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.

The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).