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Article
Publication date: 24 June 2019

Christos Begkos, Sue Llewellyn and Kieran Walshe

The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors…

Abstract

Purpose

The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat strategizing as a practical coping mechanism which begins in response to a problem and unfolds over time into an episode. This approach enables the authors to explore strategizing pathways and the ways they can mobilise accounting to advance from practical coping to explicit strategic intent.

Design/methodology/approach

The authors conducted semi-structured interviews with Clinical Directors, Business Managers and Finance personnel at three NHS hospitals. Documents were also collected, such as business cases and financial reports. The authors employed theories on strategizing agency, episodes and practical coping to select examples of strategizing and indicate how strategizing is constructed and performed. The authors present the results of this qualitative analysis in three strategizing narratives.

Findings

The analysis highlights how Clinical Directors’ strategizing with accounting, in response to their financial problems, can take on contesting, conforming and circumventing modes. As the strategizing pathway unfolds, accounting acts as an obligatory passage point through which Clinical Directors pursue their strategic intent. Along each pathway the authors identify, first, where practical coping takes on a clear strategic intent and, second, whether this emergent strategy proves efficacious.

Originality/value

The authors contribute to the nascent body of accounting and strategizing studies through seeing strategizing with accounting, not as the formulation of explicit organisational strategy as “done” in board rooms and strategy meetings, but as an impromptu response to a critical financial problem within a localised organisational setting. In response to a problem, actors may realise their immanent strategizing through their engagement with accounting practices.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 September 1998

Paul Herbig and Lawrence Jacobs

Explores the influence of Japan’s culture on its innovative strengths and weaknesses. Indicates that Japan is good at evolutionary and process innovation but not so hot on…

Abstract

Explores the influence of Japan’s culture on its innovative strengths and weaknesses. Indicates that Japan is good at evolutionary and process innovation but not so hot on inventing. Links this to Hofstede’s cultural dimensions, comparing Japanese with US results. Attempts to link Japanese cultural attributes to rice and its consequent agricultural system and associated human relations. Devotes a section each to Japanese collectivism, power, uncertainty avoidance, masculinity/femininity, and Confucianism. Finds that Japanese culture does not promote individuality or risk‐taking (unlike the US), but does excel at process technology.

Details

Cross Cultural Management: An International Journal, vol. 5 no. 3
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 1 February 1997

John Hall, Michael Shaw and Isobel Doole

This paper investigates the influence of ethnologically based cultural factors on the motives and occasions for wine consumption both in Australia and overseas. As the…

Abstract

This paper investigates the influence of ethnologically based cultural factors on the motives and occasions for wine consumption both in Australia and overseas. As the international market for wine expands, global marketers have begun searching for new ways to define trans‐national segments. In particular, the success of Australian wines in the UK has provided a strong base for expansion into the competitive European market One key decision must involve what degree of differentiation the marketing program for each country will contain. Because many marketing theorists see ethnic or cultural background as one of the major underlying determinants of consumer behaviour this decision becomes quite critical. Others argue that consumption of wine is not culturally dependent but based on either a common set of motivations or is determined solely by the occasion in which wine will be consumed. To study this hypothesis a questionnaire was administered to approximately 500 respondents from a variety of Australian and European backgrounds. A single cross‐sectional design was employed. Respondents were primarily selected using a random sampling procedure with quotas boosted for some cultural groups by a convenience sampling process. The four chosen for analysis were Italian, Greek, German and Australian. It was found using an occasion‐based segmentation approach that there were significant differences between wine consumers of different cultural backgrounds. It is concluded that cultural factors do impact on the consumption process of wine and should be considered in any proposals for trans‐national segmentation strategies. However it is also shown that there are some motivational factors that are not culturally dependent. These factors are prime reasons for general wine consumption behaviour and could be used if an undifferentiated global! approach to wine segmentation is the most efficient for the marketer.

Details

International Journal of Wine Marketing, vol. 9 no. 2
Type: Research Article
ISSN: 0954-7541

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Article
Publication date: 24 October 2019

Cagri Topal

The purpose of this paper is to answer the question of how continuity and change coexist in the work of institutional actors who can combine maintenance, disruption and/or…

Abstract

Purpose

The purpose of this paper is to answer the question of how continuity and change coexist in the work of institutional actors who can combine maintenance, disruption and/or creation. Past studies mention this coexistence without an explanation.

Design/methodology/approach

The paper develops a perspective through literature review.

Findings

Institutional actors are both socialized into the norm-oriented space of continuity and maintenance through their reciprocal relations and associated social knowledge and roles and disciplined into the goal-oriented space of change and disruption/creation through their power relations and associated expert discourse and subject positions. Their institutional existence indicates a particular combination of reciprocity and power and thus their work includes changing degrees of maintenance, disruption and creation, depending on the nature of this combination.

Research limitations/implications

The paper points out research directions on the relational conditions of the actors, which facilitate or constrain their work toward institutional continuity or change.

Practical implications

Organizations whose concern is to continue the existing practices in a stable environment should emphasize reciprocal relations whereas organizations whose concern is to change those practices for more effectiveness in a dynamic environment should emphasize power relations. Also, too much emphasis on either relations leads to inflexibility or instability.

Originality/value

The paper provides an explanation on the sources of coexistence of continuity and change in institutional work. It also contributes to the discussions on contingency of institutions, resistance productive of institutional change, reflexivity of institutional actors and intersubjective construction of institutional work.

Details

Baltic Journal of Management, vol. 15 no. 1
Type: Research Article
ISSN: 1746-5265

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Book part
Publication date: 12 December 2003

Robert J. Antonio is Professor of Sociology at the University of Kansas, Lawrence, Kansas, USA. His e-mail address is anto@falcon.cc.ukans.eduArmando Bartra is a…

Abstract

Robert J. Antonio is Professor of Sociology at the University of Kansas, Lawrence, Kansas, USA. His e-mail address is anto@falcon.cc.ukans.eduArmando Bartra is a Sociologist, Historian, and President of the Instituto Maya, in Mexico City, Mexico. The Instituto Maya has worked for the past 30 years with peasant and indigenous groups on leadership, capacity building, micro-credit, and related rural development projects. His e-mail address is circo@laneta.apc.orgMichael Mayerfeld Bell is Associate Professor of Rural Sociology at the University of Wisconsin-Madison, Madison, Wisconsin, USA, and Collaborating Associate Professor of Sociology at Iowa State University, Ames, Iowa, USA. His e-mail address is michaelbell@wisc.eduGisela Landázuri Benı́tez teaches Rural Development at the Universidad Autónoma Metropolitana, Xochimilco, Mexico City, Mexico. Her e-mail address is giselalb@prodigy.net.mxAlessandro Bonanno is Professor of Sociology and Chair of Sociology at Sam Houston State University in Huntsville, Texas, USA. His e-mail address is soc_aab@shsu.eduLawrence Busch is University Distinguished Professor of Sociology at Michigan State University, East Lansing, Michigan, USA. He is also Director of the Institute for Food and Agricultural Standards, and a Past President of the Rural Sociological Society. His e-mail address is Lawrence.Busch@ssc.msu.eduJorge Calbucura is a Senior Researcher at the Department of Sociology at the University of Uppsala, Sweden. His e-mail address is Jorge.Calbucura@soc.uu.seMaria del Mar Delgado is Assistant Professor of Rural Development at the Department of Economics, Sociology, and Agriculture Policy, University of Cordoba, Cordoba, Spain. She is a member of the Rural Development Team at the University of Cordoba. Her e-mail address is mmdelgado@uco.esCornelia Butler Flora is Charles F. Curtiss Distinguished Professor of Agriculture and Professor of Sociology at Iowa State University, Ames, Iowa, USA. She is also Director of the North Central Regional Center for Rural Development and a Past President of the Rural Sociological Society. Her e-mail address is cflora@iastate.eduRosemary Elizabeth Gali is the coordinator of the Sociology Module of the Master’s Program in Development Management sponsored by the International Labour Organization (ILO) and the University of Torino, Italy. She has worked as a consultant for most of the major development agencies and was an adviser to the government of Mozambique during the 1990s. Her e-mail address is gallirose@hotmail.comFred T. Hendricks is Professor and Head of Department at the Department of Sociology, Rhodes University, Grahamstown, South Africa. He is also Managing Editor of the African Sociological Review. His e-mail address is f.hendricks@ru.ac.zaSusie Jacobs is Senior Lecturer at the Department of Sociology of Manchester Metropolitan University, Manchester, United Kingdom. She is co-director of the Institute of Global Studies there. Her e-mail address is s.jacobs@mmu.ac.ukThomas A. Lyson is Professor in the Department of Rural Sociology, Cornell University, Ithaca, New York, USA. He is also Director of Cornell’s Community, Food, and Agriculture Program, and a past editor of the journal Development Sociology. His e-mail address is tal2@cornell.eduLois Wright Morton is Assistant Professor of Sociology at Iowa State University, Ames, Iowa, USA. Her e-mail address is lwmorton@iastate.eduEduardo Ramos is Associate Professor at the Department of Economics, Sociology, and Agriculture Policy, University of Cordoba, Cordoba, Spain. He is also Head of the Co-operation for Development Chair. He is a member of the Rural Development Team at the University of Cordoba. His e-mail address is eduardo.ramos@uco.es

Details

Walking Towards Justice: Democratization in Rural Life
Type: Book
ISBN: 978-0-76230-954-2

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Article
Publication date: 1 March 1994

Kenneth R. Melchin

This paper explores the links between economic and social structures and ethical norms for economic life. As such, the essay is a contribution to the more general…

Abstract

This paper explores the links between economic and social structures and ethical norms for economic life. As such, the essay is a contribution to the more general philosophical discussions on the relation between fact and value in the social sciences. I begin with a brief discussion of ethics which highlights the social character of ethical “value” and draws upon the work of the Canadian philosopher, Bernard Lonergan, to introduce a novel way of understanding social structures. The analyses show how economic structures can be understood as cooperative meaning schemes, how such schemes are embedded within a wider ecology of social meaning schemes, and how the dynimic relations among such schemes reveal ethical goals and make ethical demands upon participants who depend upon them for their living. I illustrate these linkages in a discussion of three examples drawn from economic life: a consumer purchase transaction, an ancient trade scheme drawn from the work of Karl Polanyi, and a rather novel approach to economic development proposed by Jane Jacobs.

Details

Humanomics, vol. 10 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 24 February 2012

Andris Zimelis

Despite the burgeoning literature dealing with the democratic peace theory, there seems to be surprisingly little research done in actually analyzing how and why…

Abstract

Purpose

Despite the burgeoning literature dealing with the democratic peace theory, there seems to be surprisingly little research done in actually analyzing how and why democracies cause peace. There is even less research done in empirically analyzing the “how” part of the normative aspects of the democratic peace theory. The purpose of this paper is to explain the theoretical assumptions and how interpersonal trust is linked to a country's preferences to go to war. In addition, a direct comparison is made between democratic and non‐democratic states to ascertain more clearly the effect of trust on decisions to go to war.

Design/methodology/approach

This study quantitatively examines the period from 1980 to 2001 and considers 62 democratic countries and 30 non‐democratic countries in their choices to engage in conflict.

Findings

The research project finds that interpersonal trust is strongly correlated with states' decisions to go to war.

Originality/value

This is the first time that a study has examined the role of interpersonal trust on a state's decision to go to war, as no scholarly work has been done in applying the study of interpersonal trust to studying the theory of democratic peace.

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 1 January 1995

Marguerite Evans

The essays by Sauer and Cassidy have argued that significant questions can be raised philosophically and historically about the guiding assumptions of economic behaviour…

Abstract

The essays by Sauer and Cassidy have argued that significant questions can be raised philosophically and historically about the guiding assumptions of economic behaviour. One can also argue that these assumptions offer a partial view of human being with an accompanying loss of the sense of the whole person. Economics tends to reduce the multiform and rich notion of person to simply a datum of economic activity. In this essay, I will argue that there is a need to re‐examine basic assumptions about what it means to be fully human. I will do this from the perspective of developmental psychology, because developmental psychology has empirically based theories that produce expectations about humanity and the future that are very different from those ascribed by economics. This essay will examine developmental theory, particularly that of Robert Kegan, to show its relevance to providing a direction for economics.

Details

Humanomics, vol. 11 no. 1
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 9 October 2017

Kari Nyland, Charlotte Morland and John Burns

The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical…

Abstract

Purpose

The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical managerial controls. This complexity in vertical–lateral relations generates tension amongst the hospital’s senior managers and a perception of coordination difficulties. However, this paper shows how the interplay between managerial and non-managerial controls, plus important employee “work”, moderates tension and facilitates day-to-day lateral coordination at the patient-facing level.

Design/methodology/approach

This is a case-study, relying mostly on the findings of semi-structured interviews. Theoretically, the paper draws from previous insights on inter-organisational relations (but informing the focus on intra-organisational coordination) and an “institutional work” perspective.

Findings

Consistent with much extant literature, this paper reveals how non-managerial controls help to moderate tensions that could emerge from the coercive use of managerial controls. However, the authors also show a maintained influence and flexibility in the managerial controls at patient-facing levels, as new circumstances unfold.

Research limitations/implications

The findings of this paper could generalise neither all laterally dependent spaces in hospitals nor patterns across different hospitals. The authors recommend future research into the dynamics and interaction of managerial and non-managerial controls in other complex settings, plus focus on the purposeful work of influential agents.

Originality/value

The paper has two primary contributions: extending our knowledge of the interplay between managerial and non-managerial controls inside complex organisations, where non-managerial controls reinforce rather than displace managerial controls, and highlighting that it is seldom just controls per se which “matter”, but also agents’ purposeful actions that facilitate coordination in complex organisations.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

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