Search results

1 – 10 of 44
To view the access options for this content please click here
Article
Publication date: 4 May 2012

Christine Cooper and Joanne Johnston

The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the…

Downloads
5556

Abstract

Purpose

The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan.

Design/methodology/approach

The paper examines the notion of accountability by analyzing a case study of the hostile takeover of Manchester United Football Club by the Glazer family. The field of football presents an interesting arena in which to study accountability because of its extremely interested and active fans who search for information on every aspect of their clubs. Lacanian theory is drawn upon to add to understanding of the psychopathology which the demands for accountability and transparency place on individuals. Bourdieu's work on illusio is drawn upon to understand the motivations of the field of football.

Findings

The paper finds that calls to “hold the most powerful to account” in practice lack political force. Thus the case study demonstrates the common (mis)recognition of the term of accountability. The ability to correct the abuses of the most powerful requires power.

Originality/value

The conflation of Bourdieu and Lacan adds to understanding of accountability as an empty cipher with performative power.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 16 September 2013

Downloads
176

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 7
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 26 February 2014

Downloads
234

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Book part
Publication date: 22 October 2019

Victoria Reyes

The Chicago School of Sociology heralded a new age: that of the rise and establishment of sociology as an academic discipline in the US. It also spurred on an intellectual…

Abstract

The Chicago School of Sociology heralded a new age: that of the rise and establishment of sociology as an academic discipline in the US. It also spurred on an intellectual tradition in ethnography that focuses on a wide array of methodological tools and empirical data with a focus on the specificity of place that continues to live on in contemporary urban sociology. Yet, its traditions have also been extensively criticized. Burawoy (2000) is one preeminent scholar, who has denounced the Chicago School as being parochial, ahistorical, and decontextualized from the national and international processes that shape cities. Instead, he calls for a move toward “global ethnography,” one that focuses on “global processes, connections, and imaginations” (Burawoy et al., 2000). Increasingly, US urban sociologists study research sites that are located outside the US and pay attention to how global actors and/or transnational connections influence US dynamics. Given this trend, what, if any lessons can global and urban sociologists take away from the Chicago School? In this chapter, I highlight three such lessons: (1) the global is central to city life; (2) rooting our work in the specificities of place helps extend and build theory; and (3) the School still provides useful conceptual and methodological tools to study the global. In doing so, I argue that scholars should recognize the plurality of approaches to global ethnography and how each approach can further our understanding of how the global shapes social life.

Details

Urban Ethnography
Type: Book
ISBN: 978-1-78769-033-2

Keywords

To view the access options for this content please click here
Article
Publication date: 16 January 2017

James Guthrie and Lee D. Parker

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity…

Downloads
3991

Abstract

Purpose

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.

Design/methodology/approach

The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.

Findings

This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.

Originality/value

This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 30 March 2021

Kate McLoughlin and Joanne Meehan

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain…

Abstract

Purpose

The purpose of this paper is to examine how, and by whom, institutional logics are determined in the action of sustainable organisation. The authors analyse a supply chain network structure to understand how multiple stakeholders' perceptions of sustainability emerge into a dominant logic and diffuse across an organisational field.

Design/methodology/approach

Stakeholder network theory provides novel insights into emerging logics within a chocolate supply chain network. Semi-structured interviews with 35 decision-makers were analysed alongside 269 company documents to capture variations in emergent logics. The network was mapped to include 63 nodes and 366 edges to analyse power structure and mechanisms.

Findings

The socio-economic organising principles of sustainable organisation, their sources of power and their logics are identified. Economic and social logics are revealed, yet the dominance of economic logics creates risks to their coexistence. Logics are largely shaped in pre-competitive activities, and resource fitness to collaborative clusters limits access for non-commercial actors.

Research limitations/implications

Powerful firms use network structures and collaborative and concurrent inter-organisational relationships to define and diffuse their conceptualisation of sustainability and restrict competing logics.

Originality/value

This novel study contributes to sustainable supply chain management (SSCM) through presenting the socio-economic logic as a new conceptual framework to understand the action of sustainable organisation. The identification of sophisticated mechanisms of power and hegemonic control in the network opens new research agendas.

Details

International Journal of Operations & Production Management, vol. 41 no. 3
Type: Research Article
ISSN: 0144-3577

Keywords

To view the access options for this content please click here
Article
Publication date: 21 September 2015

Mark Button, Alison Wakefield, Graham Brooks, Chris Lewis and David Shepherd

– The purpose of this paper is to illustrate the ways in which contemporary organisations are imposing their own private sanctions on fraudsters.

Abstract

Purpose

The purpose of this paper is to illustrate the ways in which contemporary organisations are imposing their own private sanctions on fraudsters.

Design/methodology/approach

The research draws on primary data from interviews with counter fraud practitioners in the UK, secondary sources and case examples.

Findings

Such developments have been stimulated, at least in part, by the broader limitations of the criminal justice system and in particular a “fraud bottleneck”. Alongside criminal sanctions, many examples are provided of organisations employing private prosecutions innovative forms of civil sanction and “pseudo state” sanctions, most commonly civil penalties comparable to fines.

Research limitations/implications

Such changes could mark the beginning of the “rebirth of private prosecution” and the further expansion of private punishment. Growing private involvement in state sanctions and the development of private sanctions represents a risk to traditional guarantees of justice. There are differences in which comparable frauds are dealt with by corporate bodies and thus considerable inconsistency in sanctions imposed. In contrast with criminal justice measures, there is no rehabilitative element to private sanctions. More research is needed to assess the extent of such measures, and establish what is happening, the wider social implications, and whether greater state regulation is needed.

Practical implications

Private sanctions for fraud are likely to continue to grow, as organisations pursue their own measures rather than relying on increasingly over-stretched criminal justice systems. Their emergence, extent and implications are not fully understood by researchers and therefore need much more research, consideration and debate. These private measures need to be more actively recognised by criminal justice policy-makers and analysts alongside the already substantial formal involvement of the private sector in punishment through prisons, electronic tagging and probation, for example. Such measures lack the checks and balances, and greater degree of consistency as laid out in sentencing guidelines, of the criminal justice system. In light of this, consideration needs to be given to greater state regulation of private sanctions for fraud. More also needs to be done to help fraudsters suffering problems such as debt or addiction to rebuild their lives. There is a strong case for measures beyond the criminal justice system to support such fraudsters to be created and publicly promoted.

Originality/value

The findings are of relevance to criminal justice policy-makers, academics and counter fraud practitioners in the public and private sectors.

Details

Journal of Criminological Research, Policy and Practice, vol. 1 no. 3
Type: Research Article
ISSN: 2056-3841

Keywords

Abstract

Details

Sport, Gender and Development
Type: Book
ISBN: 978-1-83867-863-0

To view the access options for this content please click here
Book part
Publication date: 22 November 2021

John Fenwick

Abstract

Details

Organisational Behaviour in the Public Sector: A Critical Introduction
Type: Book
ISBN: 978-1-80071-421-2

To view the access options for this content please click here

Abstract

Details

Lessons in Leadership
Type: Book
ISBN: 978-0-76231-253-5

1 – 10 of 44