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Article
Publication date: 11 August 2023

Robert Lloyd, Daniel Mertens, Přemysl Pálka and Salvador Villegas

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a…

Abstract

Purpose

This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a unified teaching framework is provided, critically reviewing key theoretical underpinnings of management principles in academic research and management textbooks.

Design/methodology/approach

A historiographic approach reviewed seminal works for theory origins of the four principles of management, by analyzing 260 management textbooks from 1935 to 2013 to document their adoption in management education. This study used critical hermeneutics (Prasad, 2002) to explore the framework’s progression by providing the context of cultural, political and economic influences.

Findings

This research study tracked and mapped the creation of the four principles of management, as it became the commonly accepted teaching framework in management education. Today, every predominant management principles textbook uses the four principles of management – plan, lead, organize and control – as the basis for teaching students.

Research limitations/implications

There is limited research on the application of the four principles of management in contemporary management, despite its ubiquity in management education. The study’s historical account of its formation provides insights into its adoption and utilization in modern education context. The study’s primary limitation stems from the generalization of the representative sample of textbooks used in the study (1917–2013). However, data saturation was achieved for the scale of textbooks and writings which was reviewed.

Originality/value

Through a critical analysis into the formation of the four principles of management, this research not only provides a historical account of its construction but, as importantly, the influencing factors that led to its development. This research fills a gap in critical literature, as a post mortem exegesis has never been conducted on the four principles of management in the afteryears of its amalgamation.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 10 October 2023

Claire Deng

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…

Abstract

Purpose

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

Design/methodology/approach

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

Findings

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

Originality/value

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

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