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Article
Publication date: 30 October 2023

Yusuf Karbhari, Abdelhafid Benamraoui and Ahmad Fahmi Sheikh Hassan

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies…

Abstract

Purpose

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

Design/methodology/approach

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

Findings

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Research limitations/implications

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

Practical implications

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

Originality/value

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 24 August 2023

Helen R. Pernelet and Niamh M. Brennan

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential…

2080

Abstract

Purpose

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

Design/methodology/approach

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

Findings

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

Originality/value

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 23 September 2024

Mikaela Sundberg

Goffman’s (1961) work on total institutions has been relatively neglected in the fields of organizational research. This paper compares the conceptions of obedience to authority…

Abstract

Goffman’s (1961) work on total institutions has been relatively neglected in the fields of organizational research. This paper compares the conceptions of obedience to authority in two different types of voluntary total institutions and how such conceptions affect interaction contrary to the aims of the organizations. Consequently, by addressing how conceptions of authority and constructions of the obedient self shape conditions for underlife, the analysis provides knowledge about the variety of ways in which total institutional authority works and contributes to the understanding of the mechanisms of organizational underlife.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Book part
Publication date: 7 February 2024

Laura Robinson, Jeremy Schulz, Katia Moles and Julie B. Wiest

The work connects classic theories of selfing to the COVID-19 pandemic to make fresh connections between pandemic-induced trauma to the self and digital resources. This research…

Abstract

The work connects classic theories of selfing to the COVID-19 pandemic to make fresh connections between pandemic-induced trauma to the self and digital resources. This research introduces the concept of the “traumatized self” emerging from the COVID-19 pandemic in relation to digital disadvantage and digital hyperconnectivity. From Cooley’s original “looking glass self” to Wellman’s “hyperconnected” individualist self, social theories of identity work, and production of the self have a long and interdisciplinary history. In documenting this history, the discussion outlines key foci in the theorizing of the digital self by mapping how digital selfing and identity work have been treated from the inception of the internet to the epoch of the pandemic. The work charts the evolution of the digital selfing project from key theoretical perspectives, including postmodernism, symbolic interactionism, and dramaturgy. Putting these approaches in dialogue with the traumatized self, this research makes a novel contribution by introducing the concept of digitally differentiated trauma, which scholars can employ to better understand selfing processes in such circumstances and times.

Details

Creating Culture Through Media and Communication
Type: Book
ISBN: 978-1-80071-602-5

Keywords

Open Access
Article
Publication date: 17 July 2024

Amanda Curry

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor…

Abstract

Purpose

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Design/methodology/approach

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

Findings

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

Originality/value

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 23 September 2024

Werner Schirmer

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions…

Abstract

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions, beliefs, markets, political structures, and knowledge bases. What happens within organizations is done by people interacting with other people, arguing, discussing, convincing each other when preparing and making decisions. Organizations operate within social environments that leave their – however indirect – imprint on what is going on within organizations. This article argues that organizational sociology can benefit from an integrated theoretical framework that accounts for the embeddedness of organizations within the micro- and macro-levels of social order. The argument is developed in two main points: First, this article introduces the multilevel framework provided by Niklas Luhmann’s systems theory to demonstrate how organizations are shaped by the functionally differentiated macro-structure of society. Organizations follow and reproduce the operational logics of societal domains such as the political system, the economy, science, law, religion, etc. Second, this paper demonstrates how organizations are shaped by micro-level dynamics of face-to-face interactions. Face-to-face encounters form a social reality of its own kind that restricts and resists the formalization of organizational processes. Here, this article draws on Erving Goffman’s and Randall Collins’ work on interaction rituals, emotions, and solidarity, which is inspired by Durkheimian micro-sociology. At the end, this article brings together all the elements into one general account of organizations within the context of their macro- and micro-structural social environments. This account can yield a deeper and more sociological understanding of organizational behavior.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Book part
Publication date: 25 March 2024

Sarah Williams

This chapter explores the extent to which female public relations (PR) practitioners perform professionalism in the workplace by interrogating and examining their professional…

Abstract

This chapter explores the extent to which female public relations (PR) practitioners perform professionalism in the workplace by interrogating and examining their professional behaviours. Using an ethnographic approach, where the researcher is immersed in the field, it uncovers the lived experiences and behavioural responses of women working in PR agency environments in the United Kingdom and enables a rich description of professional behaviours to emerge.

Fawkes argues that research into roles in PR ‘has tended to assess roles using management rather than sociological theory’ (2014, p. 2). That is not to say that all PR research adopts the same paradigmatic stance. Several scholars have encouraged the development of a research agenda rooted in social theory. Holtzhausen called for a move away from what she termed the ‘modernist approach to organizations’ (2002, p. 251), which focuses on management discourse, and encouraged instead a focus on the postmodern concept of discourse, where meaning is constructed and conveyed through social and institutional practices.

In seeking to discover the ‘lived experience’ of female practitioners, this chapter locates professionalism in the context of their behaviours and enables individuals to articulate their understandings of the relationship between performance and professionalism. Using Goffman's (1959) work on social encounters as performances in conjunction with Foucauldian discourse and Feminist theory, this chapter explores the three stages of performing professionalism – preparation, performance and reception – through the eyes of women working in PR agencies in the United Kingdom to explore their lived experience and determine how gender affects their performance of professional behaviour.

Details

Women’s Work in Public Relations
Type: Book
ISBN: 978-1-80455-539-2

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 October 2023

Mani Pillai

As every day work is central to people's lives and events serve as significant contextual factors, examining what impact the coronavirus disease 2019 (COVID-19) pandemic…

Abstract

Purpose

As every day work is central to people's lives and events serve as significant contextual factors, examining what impact the coronavirus disease 2019 (COVID-19) pandemic restrictions had on knowledge workers warrants further investigation. The author's research question investigated how employees in the London Insurance Market had made sense of their work identities during a period of mandated remote work and isolation from co-workers, leaders and others, amidst a turbulent environment. To address this enquiry, this research drew on Goffman's institutional, dramaturgical and stigma theories.

Design/methodology/approach

Data used in this research are from an ongoing PhD study of how individuals conceive, construct and conduct their careers in this field. As individuals and their social worlds are interwoven, a qualitative methodological approach was employed in this research.

Findings

Participants were thrusted into a position where they had no prior knowledge what identity they should adopt in a situation which had totalising characteristics. The loss of clear boundaries between work and home setting caused a deterioration of participants' work identities whilst physical separation from their institutions and co-workers posed a risk of disconnecting their past work identities from the present. Moreover, participants' experiences of deterioration and disconnection were intertwined with their demographic and occupational identities.

Originality/value

This study aligns with existing research on identity work, emphasising the crucial role of social interaction in the formation of work identities. However, it also highlights that the establishment and sustenance of work identities is also reliant on individuals having separate frontstage and backstage settings to understand and interpret their conduct and those of their significant others.

Details

Employee Relations: The International Journal, vol. 45 no. 6
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 25 October 2023

Pathiranage Padmali Manesha Peiris, Ahu Tatli and Mustafa Bilgehan Ozturk

The aim of this study is to explore how women in Sri Lanka cultivate entrepreneurial personae to navigate the various gendered roles they situationally enact, as they attempt to…

Abstract

Purpose

The aim of this study is to explore how women in Sri Lanka cultivate entrepreneurial personae to navigate the various gendered roles they situationally enact, as they attempt to secure legitimacy and acceptance and overcome their otherness. Drawing on Goffman's theorisation of symbolic interaction, this study investigates how gender informs the performance of entrepreneurship in Sri Lanka. In this way, the study engages with the challenges women in the Global South navigate while undertaking entrepreneurship, and it contributes to the critical entrepreneurship literature on the intertwined nature of gender and entrepreneurship.

Design/methodology/approach

Following feminist standpoint epistemology (FSE), this qualitative study focuses on women entrepreneurs in Sri Lanka by examining the performance of entrepreneurship through 44 life history interviews (LHIs) and 40 Field Observations conducted over a seven-month period.

Findings

The findings reveal that women carefully cultivate entrepreneurial personae by striking a balance between entrepreneurial ideals and patriarchal social expectations around womanhood. The findings of the study present how the entrepreneurial personae are constructed by way of appearance, mannerism and setting, which presents opportunities for future research to explore the dramaturgical aspect of gender and entrepreneurship.

Originality/value

This study contributes to the growing body of feminist research surrounding women entrepreneurs, by drawing on insights from the lived experiences of women entrepreneurs in the Global South. This study also expands Goffman's theorisation of audience segregation and shows that a subject's understanding of the audience shapes their personae. A further contribution of this research is how space becomes an extension of the personae at play.

Details

International Journal of Gender and Entrepreneurship, vol. 16 no. 2
Type: Research Article
ISSN: 1756-6266

Keywords

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