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Article
Publication date: 16 May 2008

Neil Crombie

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993

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Pacific Accounting Review, vol. 20 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 20 March 2009

Neil Crombie

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1136

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Journal of Accounting & Organizational Change, vol. 5 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 20 April 2012

Neil Crombie

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358

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Pacific Accounting Review, vol. 24 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 25 September 2019

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting…

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4393

Abstract

Purpose

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

Design/methodology/approach

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Findings

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

Research limitations/implications

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

Originality/value

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

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Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 18 November 2013

Glenn Boyle and Xu Ji

The purpose of this paper is to uncover the stylised facts about NZ corporate boards and identify unanswered questions about their composition, activity and incentives…

Abstract

Purpose

The purpose of this paper is to uncover the stylised facts about NZ corporate boards and identify unanswered questions about their composition, activity and incentives during the 16-year period between 1995 and 2010.

Design/methodology/approach

The paper uses annual report data to document the evolution of 22 NZ board characteristics. The paper also informally compares these trends with those occurring in other countries.

Findings

Unsurprisingly, the representation of non-executive, independent and female directors on NZ boards rose during the period, as did real chair and director fees and the importance of board committees, while average board size fell. Perhaps more surprisingly, much of this movement occurred before NZX governance reforms in 2003. Moreover, there are some intriguing differences between New Zealand and other, mainly larger, countries.

Research limitations/implications

The analysis is largely descriptive and focuses on identifying questions rather than answering them.

Originality/value

The paper fills an obvious gap in the governance literature, which largely ignores small, open economies, and hence provides little clue as to the overall state and evolution of NZ boards. The paper also identifies a number of questions for further research.

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Pacific Accounting Review, vol. 25 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 August 1998

Kym Fraser and Joseph Novak

This paper reports on the outcomes of a study in a service industry in which concept maps were used to facilitate the process of employees at all levels of an organisation…

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2168

Abstract

This paper reports on the outcomes of a study in a service industry in which concept maps were used to facilitate the process of employees at all levels of an organisation discussing and negotiating work issues. The use of the maps in the discussions facilitated inter‐employee co‐operation and communication. Specifically the use of the maps assisted employees to understand the perspective of others, organise their own thoughts, keep on track during meetings, reduce confrontation in meetings, share information, and involve all participants. The authors include, as an example, a description of one of the nine cases in the study in which two employees redesign a component of their work, and in the process improve their working relationship, thus addressing issues of significance to both employees. The authors conclude that concept mapping is an innovative tool which can be used by employees at all levels of an organisation for co‐operative work redesign.

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The Learning Organization, vol. 5 no. 3
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 4 May 2012

Kerry Jacobs and Steve Evans

This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by…

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7206

Abstract

Purpose

This paper aims to explore how accounting is entwined in the cultural practice of popular music. Particular attention is paid to how the accountant is constricted by artists in art and the role(s) the accountant plays in the artistic narrative. In effect this explores the notion that there is a tension between the notion of the bourgeois world of “the accountant” and the world of “art for art's sake”.

Design/methodology/approach

This paper draws on the cultural theory of Pierre Bourdieu to understand how the character of the accountant is constructed and used by the artist. Particular attention is paid in this respect to the biography and lyrics of the Beatles.

Findings

Accounting and accountants play both the hero and the villain. By rejecting the “accountant villain”, the artist identifies with and reinforces artistic purity and credibility. However, in order to achieve the economic benefits and maintain the balance between the “art” and the “money”, the economic prudence of the bourgeois accountant is required (although it might be resented).

Research limitations/implications

The analysis focuses on a relatively small range of musicians and is dominated by the biography of the Beatles. A further range of musicians and artists would extend this work. Further research could also be constructed to more fully consider the consumption, rather than just the production, of art and cultural products and performances.

Originality/value

This paper is a novel consideration of how accounting stereotypes are constructed and used in the field of artistic creation

Details

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

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Article
Publication date: 1 February 1902

The people of this country are frequently described, more or less correctly, as “long suffering,” and there is possibly no question in regard to which they have suffered…

Abstract

The people of this country are frequently described, more or less correctly, as “long suffering,” and there is possibly no question in regard to which they have suffered so much and so long as that of the national food supply. Now and again some more thoughtful member of the Legislature addresses a question on the subject to some responsible Minister of the Crown, possibly on the sufficiency, or sometimes even on the purity of some article of food, and receives an answer which, as a general rule, is a mere feeble evasion of the particular point on which information is desired.

Details

British Food Journal, vol. 4 no. 2
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 9 May 2016

Dariusz Jemielniak

The purpose of this paper is to show the limits of a-hierarchical organization in the Wikimedia movement governance model. Wikimedia governance, as well as the dynamic…

Abstract

Purpose

The purpose of this paper is to show the limits of a-hierarchical organization in the Wikimedia movement governance model. Wikimedia governance, as well as the dynamic transformations it is currently undergoing, remains to be covered by the literature on organization and management studies; yet, they exemplify the problems with the “organization of the future,” which is highly idealized throughout the management literature.

Design/methodology/approach

The research design relies on an ethnographic, long-term, participative study of the Wikipedia community at large. The methods used rely mainly on discourse analysis and interviews. The study benefits from the unique participant immersion of the researcher (who spent six years participating in the studied community, making over five edits each day on average, and being elected to several positions of highest trust within the organization).

Findings

The findings show that the open, participative, and democratic character of the organization, which in theory is oriented toward sustainable solidarity, as well as the semi-anonymous character of some of the members’ identities, makes the community more empowered yet more belligerent. Also, the entirely open and flat governance model makes it more difficult to establish a stable leadership consensus.

Research limitations/implications

Research is limited due to its methodological design, as it relies on in-depth qualitative case studies, rather than wider analysis. Further quantitative research is needed to confirm the findings on a bigger scale and in other open collaboration organizations.

Practical implications

The findings show that participative organizational design, especially in open collaboration projects, have adverse effects in leading to overly confrontational and quarrelsome organizational culture, which not only makes decision making more difficult, but also deters people less used to debating and conflict.

Social implications

The social implications of the findings suggest that even in highly democratized structures, some minimal forms of leadership, and governance are useful to facilitate the decision-making processes.

Originality/value

This paper extends the understanding of organizational dynamics and governance in open collaboration organizations, and exposes the shortcomings of this model, which are an inevitable trade-off for its indisputable benefits.

Details

Journal of Organizational Change Management, vol. 29 no. 3
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 4 July 2018

Neil J. Fletcher and Rory J. Ridley-Duff

This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college.

Abstract

Purpose

This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college.

Design/methodology/approach

The empirical fieldwork uses an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed.

Findings

The paper supports Parker (2007) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom.

Research limitations/implications

Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here.

Practical implications

Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside the formal board meeting and committee structure.

Originality/value

A deeper understanding of how directors’ mental models, boardroom behaviours and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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