Search results

Dualism ‐ the division of an object of study into separate, paired elements ‐ is widespread in economic and social theorising: key examples are the divisions between agency and structure, the individual and society, mind and body, values and facts, and knowledge and practice. In recent years, dualism has been criticised as exaggerating conceptual divisions and promoting an oversimplified, reductive outlook. A possible alternative to dualism is the notion of duality, derived from Giddens’s structuration theory, whereby the two elements are interdependent and no longer separate or opposed, although they remain conceptually distinct. This paper argues that duality, if handled carefully, can provide a superior framework to dualism for dealing with the complexity of economic and social institutions. Its main attraction is not its twofold character, which might profitably be relaxed where appropriate, but its ability to envisage a thoroughgoing interdependence of conceptually distinct elements.

In the context of feminist and postmodern thought, traditional conceptions of masculinity and what it means to be a “Real Man” have been critiqued. In Genevieve Lloyd's The Man of Reason, this critique takes the form of exposing the effect that the distinctive masculinity of the “man of reason” has had on the history of philosophy. One major feature of the masculine‐feminine dichotomy will emerge as a key notion for understanding the rest of the paper: the dichotomy of reason‐feeling, a parallel and a foundational aspect to the dichotomy of masculinity and femininity. In exploring the history of symbolic conceptions of masculinity in ancient Greece, the Renaissance, and the present, one finds that the oppression of women is integrally linked to the traditional tie between masculinity and reason. There have been many efforts in recent feminist philosophy to rewrite or redefine “Woman” in such a way as to alleviate the oppression of women. I argue that the effectiveness of rewriting Woman for this purpose is problematic, primarily because any rewriting of this type must occur in the current historical context of hierarchical dualisms, like Man‐Woman, masculine‐feminine, male‐female. These binary oppositions arguably find their roots in Pythagorean philosophy and can be traced through the Renaissance to our current historical context. It is these dualisms that have traditionally valued the masculine side of the Man‐Woman dichotomy more than the feminine. Further, it will be argued that the hierarchical dualism of Man and Woman is so pervasive that if we rewrite or redefine the inferior, deprivileged side of that dualism, we cannot correct its devalued status. Instead, we redefine that which is undervalued but retain its devalued status. This particular aspect of attempts to critique hierarchical dualisms like reason and feeling has been reflected in the writings of many feminists, male and female. This paper will show that in cases where women attempt to redefine the dichotomy by revaluing the traditionally feminine (like feelings and emotions) over the traditionally masculine (like reason) their work is often mistakenly criticized for being purely political; conversely, when men attempt to redefine the same dichotomy in an attempt to allow men to “get back in touch with their feelings,” to be nurturers, their work is described in terms of providing a better epistemology. The current literature on masculinity explores alternatives to rewriting or redefining Woman that try to avoid the problem of status remaining with redefinition. This alternative is rewriting or redefining Man. Through redefining Man, one may be able to reconceptualize the privileged side of the hierarchical dualism in such a way that it is no longer privileged. Deprivileging, as well as redefining Man, is argued by theorists of masculinity to be possible because while the devalued status of the inferior side of a hierarchical dualism tends to keep the same status when redefined, it may be possible to redefine the privileged side of the dualism in such a way that it loses its privileged status. Unfortunately, many of these attempts to rewrite or redefine masculinity have detrimental faults of their own. Finally, this paper will discuss more promising possibilities for new definitions of Man, as well as a vision for better interaction between the work of women and men in general.

This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).

The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.

The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.

As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.

This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.

“In so far as stray thoughts, giants, and brownies, lies and errors are really existing, though only in the imaginations of men, to that extent they are true. All errors and lies are true errors and true lies, hence are not so far removed from truth that one should belong to heaven and the other to eternal damnation.” (Dietzgen: The Positive Outcome of Philosophy).

The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

The purpose of this paper is to use entrepreneurship to bridge the traditional-progressive education rift.

The rift between traditional and progressive education is first deconstructed into five dualisms. Conceptual question-based analysis is then applied to determine if and how three entrepreneurial tools could contribute to bridging this rift; effectuation, customer development and appreciative inquiry. Finally, pattern-based generalizations are drawn from this analysis.

Patterns in the analysis motivate the articulation of an overarching educational philosophy – learning-through-creating-value-for-others – grounded in entrepreneurship and capable of bridging the educational rift.

Only three entrepreneurial tools are included in the conceptual analysis, signifying a need to explore whether other tools could also help teachers bridge the traditional-progressive education rift. Entrepreneurial tools and the new educational philosophy manifesting entrepreneurship could also need to be further contextualized in order to be useful in education.

The tentatively new educational philosophy has been shown to be capable of bridging five dualisms in education which are currently problematic for teachers in their daily practice, and to remedy teacher challenges such as complexity, lack of resources, assessment difficulties and student disengagement.

An educational philosophy grounded in entrepreneurship has arguably not been proposed previously. Contrasting existent educational philosophies, this new philosophy goes beyond learning-through to also emphasize creating-value-for-others. This could facilitate bridging between traditional and progressive education, one of the most important challenges in education. It could also be used to facilitate the infusion of entrepreneurship into general education.

In discussions of economic development, industrial dualism is often ignored. Industry, or the modern sector, in developing countries is composed of an overregulated formal sector and a free‐entry informal sector. Because of the nature of the regulations we can, in general, identify the formal sector with large industry and the informal sector with small industry. The informal modern sector is often a dynamic actor in the process of economic development, frequently outpacing the growth of the formal modern sector. We investigate in a general equilibrium model the conditions under which the informal sector increases its capital stock more rapidly than the formal sector. We also look at the employment‐unemployment effects of industrial dualism.

The author argues and explains that the indigenous Eastern epistemological system of Yin-Yang balancing should be taken as a novel system or frame of thinking, which is deeply rooted in the indigenous Eastern culture traditions, but it has significant global implications, especially in the domain of paradox management. The purpose of this paper is twofold: first, to provide a detailed elaboration of the indigenous Eastern epistemological system of Yin-Yang balancing in contrast to the Western logic systems; and second, to provide a roadmap for applying the system of Yin-Yang balancing to complex issues in the area of management, in general, and paradoxical issues, in particular.

This is a conceptual paper with a focus on theory-building.

The author elaborates on the indigenous features of Yin-Yang balancing, in contrast to Aristotle’s formal logic and Hegel’s dialectical logic in the West, to further explore the former’s global implications for the increased attention to research on paradox management. In particular, the author posits that Yin-Yang balancing appears to be better suited for paradox management than the more commonly used logics available in the Western literature. Built upon the Yin-Yang balancing, a practical tool of Duality Map for paradox management is proposed.

The system of Yin-Yang balancing proposed in this paper has the potential to embrace logical systems available in the West into a geocentric (East-meeting-West) meta-system. This paper further shows how to apply Yin-Yang balancing with the tool of Duality Map to the most salient paradoxes in the domain of management, including value-profit balance (triple bottom lines), exploration-exploitation balance (ambidexterity), cooperation-competition balance (co-opetition), globalization-localization balance (glocalization), institution-agency balance (institutional entrepreneurship), simultaneously positive and negative attitudes toward an entity (ambivalence), and etic-emic balance (geocentric) across all domains of management research.

The primary challenge for management researchers is to find a way to achieve a geocentric integration between the West and the East at the fundamental level of philosophy. The hope is that the philosophical traditions in the East will facilitate such integration. In particular, the Eastern philosophy of wisdom has a unique capacity to reframe paradox from a negative problem (i.e. a problem of inconsistency to be resolved by dualism in terms of separating opposite elements) to a positive solution (i.e. a solution of completeness or holism to be achieved by duality in terms of partially separating and partially integrating opposite elements).

While there is a large volume of entrepreneurial social capital research, the philosophical assumptions have received limited attention. The purpose of this paper is to review and classify entrepreneurial social capital studies according to the following approaches – objectivist (positivist-realist, structuralist) and subjectivist (social constructionist). There is a neglect of structure and agency, and the authors encourage a critical realist approach that permits an understanding of observable network structure, constraint-order and human agency as a dynamic system.

The ontological and epistemological assumptions, and associated strengths and weaknesses of objectivist (positivist-realist, structuralist) and subjectivist (social constructionist) entrepreneurial social capital studies are discussed. The case for a more progressive critical realist approach is developed.

The authors demonstrate that objectivist (positivist-realist, structuralist) research with findings bereft of situated meaning and agency dominates. The emergence of subjectivist research – narratively examining different network situations from the perspective of those embedded in networks – is an emerging and competing approach. This dualism is unlikely to comprehensively understand the complex system-level properties of social capital. Future research should adopt critical realism and fuse: objective data to demonstrate the material aspects of network structures and what structural social capital exists in particular settings; and subjective data that enhances an understanding of situated meaning, agency and intention in a network.

This paper contributes a review of entrepreneurial social capital research and philosophical foundations. The development of a critical realist approach to understanding social capital gestation permits a system-level analysis of network structure influencing conduct, and agency.

Explores the detail of methodologies employed in the management classroom and in change processes with organisational groups. Through this exploration, some of the dualisms which typify modernist theoretical stances were highlighted, examined and transcended. The claim made for the practices proposed here is that they can enhance management learning through informing reflexive decision making, creative use of authority and aesthetic definitions of account‐ability, thereby complementing and enriching a modernist position which, we suggest, is inadequate in isolation.