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Book part
Publication date: 4 July 2024

Matheus Mazzilli Pereira and Marcelo Kunrath Silva

Social movements are not monolithic entities. Activists and organizations disagree about the goals of the movement and the tactics to achieve these goals, including their framing…

Abstract

Social movements are not monolithic entities. Activists and organizations disagree about the goals of the movement and the tactics to achieve these goals, including their framing tactics. Cultural sociologists have questioned the idea that tactical choice is rationally and strategically oriented, arguing that tactics are morally and emotionally grounded in the activists' lives. We follow this insight, though suggesting that activists make constant efforts to experience their action as rational, claiming a strategic status and a sense of efficacy for their lines of action. By studying framing resonance disputes in interactions between animal rights activists and mass media in south Brazil, we found that, to make their tactics accountable and justifiable, activists mobilize different folk theories on social transformation which allow their actions to be experienced as the best means to achieve the movement's ends.

Details

Strategies and Outcomes
Type: Book
ISBN: 978-1-83797-934-9

Keywords

Book part
Publication date: 22 July 2024

Florian Ritter, Anja Danner-Schröder and Gordon Müller-Seitz

In this study, the authors applied a routine dynamics perspective to examine how agile routines enhance efficiency while allowing flexibility in a world of flux. Hence, the…

Abstract

In this study, the authors applied a routine dynamics perspective to examine how agile routines enhance efficiency while allowing flexibility in a world of flux. Hence, the authors conducted an ethnographic case study in the IT sector, following a scrum team. The findings indicate that agile routines create affordances for addressing temporal orientations toward the past, present, and future. Within the scrum framework, each routine has a designed temporal orientation, such that the planning meeting is oriented toward the future. Actors enacted this single, temporal orientation through temporal demarcating patterns. However, in some instances, other temporal orientations conflicted with the dominant one. In those cases, actors enacted temporal integrating patterns that embraced multiple temporal orientations. The authors contribute to research on routine dynamics by demonstrating how (1) temporal demarcating enables organizational benefits, (2) temporal integrating enables learning from and anticipating problems, and (3) temporal spaces emerge within routine enactments to solve problems at hand.

Details

Routine Dynamics: Organizing in a World in Flux
Type: Book
ISBN: 978-1-83549-553-7

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Book part
Publication date: 2 September 2024

Anne Good and Gary Allen

The United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) aims to transform the lives of people with disabilities around the globe. Many challenges to…

Abstract

The United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) aims to transform the lives of people with disabilities around the globe. Many challenges to achieving that goal still remain. The area of disability research ethics is one of those challenges and is the subject of this chapter. Systemic reform of disability research ethics is needed in order to ensure that the work of the UNCRPD rests on a bedrock of quality research and data collection. In that way, progress can be supported and any regression of disabled people’s human rights and equality can be recognised and reversed (Good, 2020). While much work has already been done, inconsistencies remain with regard to the fundamental challenge of removing all ableism from the UNCRPD knowledge base. The COVID-19 pandemic of 2020–2023 starkly revealed the level of remaining ableism across the world, and how this ableism meant that Covid negatively impacted the lives of disabled people more extremely than others. This was revealed, for example, in a recent study of Covid era policies in 14 countries (Shikako et al., 2023) and also in a study of disabled people’s experiences of the Covid pandemic in South Africa (Wickenden et al., 2023). Reformed ethics in research and data collection are needed to expose and understand the problems in policy and practice, during the pandemic, which in some cases reverted to eugenics, and to investigate how to address these. This chapter maps out some possible ways forward in the work to improve human rights and equality-based research as an ethical issue.

Article
Publication date: 16 July 2024

Christopher Humphrey, Perla Mardini and Brendan O'Dwyer

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted…

Abstract

Purpose

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

Design/methodology/approach

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

Findings

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

Practical implications

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

Originality/value

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 August 2024

José Miguel Holgado-Herrero, F. Javier Rondan-Cataluña, Carmen Barroso-Castro and José Luís Galán-González

The purpose of this study is to explore brand customer erosion at both the category and brand levels while considering consumer socio-demographic characteristics and weight of…

Abstract

Purpose

The purpose of this study is to explore brand customer erosion at both the category and brand levels while considering consumer socio-demographic characteristics and weight of purchase factors.

Design/methodology/approach

Data from 3,563 buyers encompassing 20,601 purchases were collected from a prominent household data panel.

Findings

Brand customer erosion varies depending on socio-demographic factors (householder age, family size, life cycle and social class) and weight of purchase; variations are evident depending on the specific brand.

Originality/value

The paper makes a substantial contribution to the established fields of marketing and consumer behavior literature by opening a new line of research. It does so by demonstrating, the impact of socio-demographic factors on customer erosion. Simultaneously, it presents results that contradict the limited existing research on the influence of weight of purchase on brand customer erosion.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

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