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Article
Publication date: 30 October 2023

John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…

Abstract

Purpose

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Design/methodology/approach

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Findings

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

Originality/value

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

Details

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

Keywords

Article
Publication date: 25 January 2023

Randolph Nsor-Ambala

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…

Abstract

Purpose

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

Design/methodology/approach

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

Findings

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

Practical implications

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

Originality/value

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 8 December 2023

Samuel Osei-Nimo, Emmanuel Aboagye-Nimo and Doreen Adusei

Inequality in the creative industries often serves as the starting point for public debates over culture in the UK. Academic literature has long recognised the precarious nature…

Abstract

Inequality in the creative industries often serves as the starting point for public debates over culture in the UK. Academic literature has long recognised the precarious nature of the fashion industry. This chapter offers a critical review of the relationships of power existing in the support offered to ethnic minorities in disadvantaged communities in the fashion and creative sectors in the UK. In addressing these issues, a Foucauldian perspective is adopted. The chapter focuses on Black, Asian, and minority ethnic (BAME) fashion entrepreneurs’ challenges in promoting young designers from disadvantaged communities.

Our findings show that the BAME entrepreneurs are active agents who are essential in identifying and shaping new creative and talented young designers. The chapter contributes to the debate through a critical review of the relationships of power existing in the support offered to ethnic minorities in disadvantaged communities in the fashion and creative sectors in the UK.

Details

Creative (and Cultural) Industry Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-80382-412-3

Keywords

Article
Publication date: 20 July 2023

Julian Rawiri Kusabs

Recent trends in Western civics education have attempted to secure democratic institutions from perceived threats. This paper investigates how political securitisation…

Abstract

Purpose

Recent trends in Western civics education have attempted to secure democratic institutions from perceived threats. This paper investigates how political securitisation historically operated within civics textbooks in Australia and Aotearoa, New Zealand. It further evaluates how Māori, Aboriginal and other Indigenous peoples were variably incorporated or marginalised in these educational discourses.

Design/methodology/approach

This discourse analysis evaluates a sample of civics textbooks circulated in Australia and New Zealand between 1880 and 1920. These historical sources are interpreted through theories of decoloniality and securitisation.

Findings

The sample of textbooks asserted to students that their self-governing colonies required the military protection of the British Empire against undemocratic “threats”. They argued that self-governing colonies strengthened the empire by raising subjects who were loyal to British military interests and ideological values. The authors pedagogically encouraged a governmentality within students that was complementary to military, imperial and democratic service. The hypocritical denial of self-government for many Indigenous peoples was rationalised as a measure of “security” against “native rule” and imperial rivals.

Originality/value

Under a lens of securitisation, the discursive links between imperialism, military service and democratic diligence have not yet been examined in civics textbooks from the historical contexts of Australia and New Zealand. This investigation provides conceptual and pedagogical insights for contemporary civics education in both nations.

Details

History of Education Review, vol. 52 no. 2/3
Type: Research Article
ISSN: 0819-8691

Keywords

Abstract

Details

International Journal of Managing Projects in Business, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8378

Article
Publication date: 12 December 2023

Ata Ul Musawir, Mohd Suhaimi Mohd-Danuri and Saipol Bari Abd-Karim

This paper examines how expert practitioners define project governance and develop a project governance system that enables strategy implementation through projects.

Abstract

Purpose

This paper examines how expert practitioners define project governance and develop a project governance system that enables strategy implementation through projects.

Design/methodology/approach

Semi-structured interviews were conducted with project governance experts and analyzed the data using thematic analysis. Subsequently, based on the stratified ontology of critical realism, retroductive theoretical triangulation was employed to explain the themes identified using five emergent theoretical perspectives.

Findings

By integrating the themes extracted from the data with the emergent theoretical perspectives, a framework was developed outlining the general process through which practitioners make sense of the concept of project governance, formulate an appropriate project governance system for their respective organizations and manage its evolution over time. Furthermore, a holistic approach to project governance was proposed that spans the entire investment life cycle of projects and enables the implementation of strategy through projects.

Practical implications

This study attempts to make sense of the diverse interpretations of the concept of project governance adopted by practitioners. It further summarizes valuable insights from expert practitioners for formulating and enacting effective project governance systems.

Originality/value

This study contributes to the governance-as-practice perspective and the growing stream of literature that views projects as investments. The project governance system is positioned as the steward of an organization's investments in projects.

Details

International Journal of Managing Projects in Business, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8378

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

Content available
Article
Publication date: 19 April 2024

Derek Walker

Abstract

Details

International Journal of Managing Projects in Business, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8378

Article
Publication date: 26 December 2023

Matthew Egan and Barbara de Lima Voss

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…

Abstract

Purpose

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

Design/methodology/approach

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Findings

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Originality/value

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Details

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

Keywords

Content available
Book part
Publication date: 8 December 2023

Abstract

Details

Creative (and Cultural) Industry Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-80382-412-3

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