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1 – 10 of 38Tianyuan Yu and Albert J. Mills
The purpose of this paper is to examine the cultural learning process (namely, the development, practice and enhancement of cultural intelligence (CQ)) of a successful…
Abstract
Purpose
The purpose of this paper is to examine the cultural learning process (namely, the development, practice and enhancement of cultural intelligence (CQ)) of a successful entrepreneur – Harold Bixby, a Pan American Airways expatriate, as reflected in the memoir of his experiences in China during 1933–1938.
Design/methodology/approach
This study adopts a microhistory approach as a methodology for studying history and the past while ultimately requiring evaluations informed by the present. This paper first identifies the literature gap on CQ development and the need to study historical accounts of the past in assessing the CQ development process. This study then outlines the four key foci of microhistory as a heuristic for making sense of on-going and past accounts of selected phenomena.
Findings
This paper finds that specific personality traits (namely, openness to experience and self-efficacy), knowledge accumulation through deep cultural immersion (namely, extensive reading/study, visiting/observation and interacting/conversation), critical incident and metacognition all contributed to Bixby’s CQ development, which was a time-consuming process.
Originality/value
The study contributes to debates around cultural learning and historical organization studies by providing a rich, qualitative study of CQ assessment and CQ development through microhistory. This study highlights the importance of cognitive CQ and the function of extensive reading/studying in the process of knowledge accumulation. This paper draws attention to critical incidents as an underexplored way of learning tacit knowledge. Moreover, this study suggests metacognitive CQ can be enhanced through meditative and reflexive teaching and research practices. These findings have significant implications for cross-cultural training programs.
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Carley Horner, Joseph Holland and Milorad Novicevic
The purpose of this article is to present qualitative research of the past organizational crisis at Mississippi Chemical Corporation that the authors use to theorize a typology of…
Abstract
Purpose
The purpose of this article is to present qualitative research of the past organizational crisis at Mississippi Chemical Corporation that the authors use to theorize a typology of organizational crisis from the leadership perspective.
Design/methodology/approach
The authors combined ANTi-microhistory approach and staff ride research design to re-enact the sensemaking of the company’s former crisis leaders and elicit their retrospective oral accounts. A long interview format was used to interview the crisis leaders.
Findings
The authors found that the former crisis leaders not only conceptualized organizational crisis conventionally as an event or as a process but also that they engaged in the denial of the crisis to guard the company’s reputation and competed with their claims against the stakeholder claims about the ways how the crisis was to be managed.
Originality/value
Based on the paper’s findings, the authors proposed an original typology of organizational crisis.
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This study aims to investigate an individual’s boundary crossing with regard to bribery, gifts and favouritism in rewarding contracts. Samuel Pepys’s diary was written in the 17th…
Abstract
Purpose
This study aims to investigate an individual’s boundary crossing with regard to bribery, gifts and favouritism in rewarding contracts. Samuel Pepys’s diary was written in the 17th century and through detailed accounts gives insight into his inherent professionalism and his negative opinions around bribery but also his acceptance of “gifts” and awarding of contracts to “friends”.
Design/methodology/approach
The research uses a narrative approach to study a detailed and reflective personal diary identifying the diarist’s self-exploration and attitudes around the receipt of gifts and the awarding of contracts. This microhistory is presented with a narrative account of a case study of the relationship between the diarist, Pepys and a supplier, Sir W. Warren.
Findings
The diary illustrates how Pepys crosses these boundaries and how the lack of accountability within his role enables him to do this. This detailed study enables answers to questions that with time, legislation and lack of acceptability, have become more difficult to ask and to answer, about the crossing of boundaries and ethical decisions around the acceptance of bribes and kickbacks.
Originality/value
A contribution of this paper is the use of a diary, at least a diary as self-reflective as Pepys’s written up as a narrative account. The use of a detailed diary in an accounting microhistory of this nature gives insight and assists in answering difficult to ask questions around personal motivations for bribery and corruption and contributes in this area. The research contributes in developing research around boundaries and the corruption equation using the insight gleaned from this narrative account.
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This paper is an exploration of the potential impact of narrative writing and creative non-fiction on historical scholarship. Framed by the question of where a manuscript would be…
Abstract
Purpose
This paper is an exploration of the potential impact of narrative writing and creative non-fiction on historical scholarship. Framed by the question of where a manuscript would be shelved in the library, this paper aims to survey the role of space, physical and metaphorical, in how we categorize, curate, cultivate and present narrative scholarship.
Design/methodology/approach
Using primary source material related to Newark stadium building and a broad-range scholarship concerning space, the author will place them in conversation with historian John Demos’ autobiographical narrative writing style.
Findings
The author hopes this paper furthers the conversation on the impact of narrative on scholarly writing and literacy.
Originality/value
By advancing this conversation, the author’s hope is that scholars will expand the possibilities of topics, sources, analysis, narrative styles and presentation of the information they both find and produce.
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This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible…
Abstract
Purpose
This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.
Design/methodology/approach
An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.
Findings
In this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.
Originality/value
This is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.
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Garry D. Carnegie and Stephen P. Walker
The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from…
Abstract
Purpose
The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.
Design/methodology/approach
The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.
Findings
The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.
Originality/value
The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.
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This paper has two purposes. One is to examine the ways mentally disabled children were disciplined and cared for in Berlin, Germany/Prussia, at the end of the 19th century, by…
Abstract
Purpose
This paper has two purposes. One is to examine the ways mentally disabled children were disciplined and cared for in Berlin, Germany/Prussia, at the end of the 19th century, by considering the way the architecture of the asylum affected the practices within it. The second purpose is to examine the manner in which the practices at the Dalldorf Asylum, especially the administrative paperwork, fabricated and stabilized the medico-pedagogical category of “feeble-mindedness”.
Design/methodology/approach
This paper engages with reflections on asylum architecture and its connection to disciplining bodies as shown in Disability History and linking these insights to recent scholarship from the field of Science and Technology Studies on the fabrication of knowledge through observation. Drawing on microhistory as methodology it examines the fabrication of “feeble-mindedness” with and within the Dalldorf Asylum, focusing on architecture and design as well as administrative practices.
Findings
The analysis of the asylum's architecture reveals how certain ideas of hygiene and control derived from 19th century psychiatry, along with personal attentiveness and individualized learning were incorporated into the building, creating the notion of a “feeble-minded child” as being simultaneously dangerous and in danger. The paper further shows how the professionals involved were struggling with diagnosing these children, further showcasing that the space as well as the categorization of children, oscillating between psychiatry and pedagogy, has to be understood as contested.
Originality/value
This paper engages findings on the disciplining structures organizing everyday life within the asylum with concepts of fabricating knowledge as central to science studies. The Dalldorf Asylum, the earliest state-funded asylum for mentally disabled children in Germany and largely understudied, is used as the main research object. A microhistorical approach allows to make visible the intricate yet mundane practices involved in stabilizing the category of “feeble-mindedness”.
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María Dolores Capelo Bernal, Pedro Araújo Pinzón and Warwick Funnell
The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles…
Abstract
Purpose
The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.
Design/methodology/approach
This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.
Findings
In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.
Originality/value
Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.
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This paper is concerned with the concept of reflexive agency through the biography and memoirs of Georg Mayer, a Jewish businessman who immigrated to Turkey before 1945 and lived…
Abstract
Purpose
This paper is concerned with the concept of reflexive agency through the biography and memoirs of Georg Mayer, a Jewish businessman who immigrated to Turkey before 1945 and lived there for almost 40 years. This paper aims to explore reflexive agency using the concepts of structural conditions (socioeconomic background), contextual stimuli (activation of reflexivity) and individual perspectives at different points in life (main concerns, reflection on the past, projects and decision-making).
Design/methodology/approach
This paper is developed using qualitative research methods, analyzing a variety of sources including books, papers, biographical materials and personal memoirs. Primary sources are three books written about him and Mayer Stores using the method of oral history. Moreover, Mayer’s memoirs, which provided rich information about his observations of people, acts and culture, were analyzed.
Findings
Several conclusions can be drawn. While there are typologies for reflexive agency, it is found that a person can fit into several modes at different times and/or at the same time. Another finding is that an individual’s social network is an important factor for his/her reflexive agency. When immigrating to another country with a contextual discontinuity and structural change, an established community and economic opportunities are important factors. A strong stimulus such as a life threat can be a force majeure and trigger for individuals to take risks, affecting their abilities of reflexivity.
Originality/value
This paper presents a unique case study that examines immigration from Western countries before 1945. This paper tries to provide detailed information about social context, including critical milestones, bring the concepts of culture, identity, migration and reflexivity together by analyzing an atypical business figure through his biography and personal memoirs, and use narrative analysis to explain how a reflexive person can act in contextual discontinuity, hence showing how structural, cultural and personal emergent properties can be understood together.
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