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Article
Publication date: 30 October 2020

Sara C. Closs-Davies, Koen P.R. Bartels and Doris M. Merkl-Davies

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies…

Abstract

Purpose

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

Design/methodology/approach

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

Findings

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Research limitations/implications

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

Social implications

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

Originality/value

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 11 October 2018

Stinne Glasdam and Jeppe Oute

The purpose of this paper is to explore how, and under what conditions, professionals involve relatives in clinical practice.

Abstract

Purpose

The purpose of this paper is to explore how, and under what conditions, professionals involve relatives in clinical practice.

Design/methodology/approach

Two cases were constructed from two studies in Denmark, theoretically inspired by Bourdieu’s concepts of doxa and position and analyzed with focus on the involvement of relatives from the perspective of professionals.

Findings

Support to relatives in practice is rarely included in the way that treatment and care are organized in healthcare. Professionals’ views of the involvement of relatives were characterized by the values of neoliberal ideology and medical-professional rationality, in which relatives are not regarded as a subject of care and support in clinical practice. The involvement of relatives aimed to ensure patients’ participation in randomized clinical trial and to help professionals to care for patients when the professionals were not absolutely needed. Professionals were relatively higher positioned in the clinic than relatives were, which allowed professionals to in – and exclude relatives. Neoliberal ideology and medical-professional rationality go hand in hand when it comes to patient treatment, care and the involvement of relatives; it is all about efficiency, treatment optimization and increased social control of the diagnosed patient. These neoliberal, organizational values consolidate doxa of the medical field and the positions that govern the meeting with patients’ relatives – if it takes place at all.

Originality/value

The results put into perspective how the combination of neoliberalism and medical logic work as an organizing principle in contemporary healthcare systems, and challenge a normative, humanistic view on involving patients’ relatives in the medical clinic.

Details

Journal of Organizational Ethnography, vol. 8 no. 2
Type: Research Article
ISSN: 2046-6749

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Book part
Publication date: 2 May 2013

Jane Horan

Purpose – The chapter looks at the way a group of Cook Islands women in South Auckland used neoliberal-inspired community funding to fulfil the criteria of the funders as…

Abstract

Purpose – The chapter looks at the way a group of Cook Islands women in South Auckland used neoliberal-inspired community funding to fulfil the criteria of the funders as well as their own noncapitalist aims.Methodology/approach – The chapter draws upon a combination of original ethnographic fieldwork and literature pertaining to the production and use of tivaivai in South Auckland and neoliberal policy in New Zealand.Findings – The chapter analyzes the cultural context of value creation that the production and use of tivaivai constitutes for Cook Islanders in South Auckland. The production of tivaivai as a “commercial” derivative of these elite social textiles saw the group of Cook Islands women operating in a “human economy” (Graeber, 2012), despite the neoliberal agenda of the funding.Originality/value – As a group, Cook Islanders are marginalized in New Zealand, but the outcome of this funding in the details of how the women recipients managed the use of the money, and how and what they produced, tells a different story about how Cook Islanders engage with capitalism via the “human economy.” Such an analysis adds considerable complexity to the understandings of the way women make and use tivaivai in New Zealand, as well as the ways Cook Islanders do economics in an expanded notion of economy. This sheds light on the subaltern strategies that Cook Islanders create in response to the opportunities and hegemonic forces that exist in the global capitalist economy, and the way they engage with capitalism in the context of the New Zealand political economy.

Details

Engaging with Capitalism: Cases from Oceania
Type: Book
ISBN: 978-1-78190-542-5

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Article
Publication date: 13 February 2017

Uchechukwu Nwoke

This paper aims to examine the nature and role of contemporary CSR in the current neoliberal age. It offers an insight into the tension that exists between the ideologies…

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Abstract

Purpose

This paper aims to examine the nature and role of contemporary CSR in the current neoliberal age. It offers an insight into the tension that exists between the ideologies of “neoliberal” shareholder value and that of “effective” CSR, and argues that both ideologies are fundamentally antithetical. It aims to identify and analyse the inter-connected but distinguishable barriers (ideological, practical and political) that militate against the realization of effective CSR.

Design/methodology/approach

The method applied is a critical evaluation of concepts and a thorough review of existing literature on neoliberalism, shareholder value and contemporary CSR. It uses existing literature to highlight the inability of contemporary CSR to transform into an effective mechanism for development.

Findings

The paper emphasizes the failure of contemporary CSR to equate to a successful mechanism for development. It concludes that the existence and operations of these barriers militate against the realization of an effective CSR regime capable of leading to development.

Practical implications

Given the current dominance of the “maximizing shareholder value” model of corporate governance internationally, it appears unreasonable to pin too much hope on contemporary CSR as a mechanism for development, especially in emerging economies. Neither the culture of corporations nor the pressures to which they are currently subjected encourage socially responsible behaviour.

Originality/value

The paper extends the body of knowledge in the area of contemporary CSR, by identifying and analysing the inter-connected but distinguishable barriers that render the CSR practices of corporations ineffective.

Details

International Journal of Law and Management, vol. 59 no. 1
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 10 July 2017

John Buschman

The purpose of this paper is to flesh out a truncated line of analysis in library and information science (LIS) of language analyses of power in the field.

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1015

Abstract

Purpose

The purpose of this paper is to flesh out a truncated line of analysis in library and information science (LIS) of language analyses of power in the field.

Design/methodology/approach

Literature-based conceptual analysis of the problems engendered by neoliberalism in LIS and the productive approach of language analysis of Austin, Habermas, and Smith that allows us to account for neoliberalism’s effects in language and practices – doing things with words.

Findings

LIS has engaged a productive postmodern analysis of power relations that reflects social and economic progress, but Austin, Habermas, and Smith offer a sensible, practical explanation for the operation of neoliberal hegemony on the practices of librarianship.

Originality/value

Postmodern analyses are now being deployed in portions of LIS, but they fail to account for the full implications of the dominant public language (and policy and practices) of neoliberalism for librarianship. This is productive exploration of those implications to correct and round out those analyses.

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Article
Publication date: 11 June 2020

Dave Cudworth

The concept of children's alienation from, and reconnection to, nature has gained international interest. The purpose of this paper is to explore how forest school as a…

Abstract

Purpose

The concept of children's alienation from, and reconnection to, nature has gained international interest. The purpose of this paper is to explore how forest school as a growing phenomenon in the UK is promoting this reconnection to nature as well as benefiting children's well-being. At the same time, forest school is providing children and young people with a more divergent learning experience, away from the structural pressures of the neoliberal classroom. With its emphasis on play-based learning in wooded areas, and the freedom to make connections and spatially engage with what is around them at their own pace, such engagement in these “alternative” learning spaces can support the development of a post-human discourse and sensibilities. This is fundamental in developing children's emotional connection in promoting pro-environmental behaviours and their attitudes towards valuing and protecting the non-human.

Design/methodology/approach

This paper draws on field notes documented during forest school leader training undertook by the author from April 2017 to May 2018. Further data were collected in the form of participant observations of forest school sessions in three schools; semi-structured interviews with the head teachers of these schools and two forest school practitioners. Supplementary data will also draw on the experiences of a group of second-year education studies university students after completing a module on forest school and outdoor learning, led by the author.

Findings

This article finds that the more children engage with wooded areas and interact with the natural environment and other creatures within that space, the more it affords meaning to them. This in turn promotes a sense of belonging and environmental stewardship, particularly in relation to non-human creatures. This article also finds that where schools provide forest school opportunities on their sites, such provision is conducive to supporting more creative practices within the “spatialities” of the neoliberal classroom.

Originality/value

Neoliberal education policy with its focus on high stakes testing and performance outcomes increasingly shapes the spatial practices of school life. Consequently, time spent outdoors and its relationship with intrinsic learning has declined in many schools. With many schools placing less importance on outdoor learning, children and young people have become further alienated from engaging in different ways with their environments. Further, data highlighting the link between forest school and children's interest in plants and other animals have not been the subject of much research.

Details

International Journal of Sociology and Social Policy, vol. 41 no. 3/4
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 10 July 2020

Vicente Sandoval, Claudia Gonzalez-Muzzio, Carlos Villalobos, Juan Pablo Sarmiento and Gabriela Hoberman

This paper examines disaster capitalism in Chile, that is, the relationships between disasters and neoliberalism. It looks at two post-disaster dimensions: disasters as…

Abstract

Purpose

This paper examines disaster capitalism in Chile, that is, the relationships between disasters and neoliberalism. It looks at two post-disaster dimensions: disasters as windows of opportunity to introduce political reforms and disasters as occasions for the corporate class to capitalize on such disasters.

Design/methodology/approach

Two indices, disaster capitalism (DC) and post-disaster private involvement (PDPI), are proposed for cross-case analysis. They are based on legal records, institutional reports and economic data. The DC assesses the introduction of reforms following disasters, while PDPI evaluates the share of public-private funding used for recovery. Both indices are applied here to two disasters in Chile: the 2010 Maule earthquake, and the 2008 Chaitén volcanic eruption.

Findings

Results show that the highly neoliberal Chilean context leaves limited space for new neoliberal reforms. Although recovery is implemented predominantly through the private sector, the state still assumes greater responsibility for recovery costs. Results also detect poor levels of participation from the private sector in accounting their efforts and making them publicly available. Likewise, the research suggests that neoliberal reforms become more likely after disasters. However, the preexisting politico-economic context matters. Finally, there is clearly a need for data systematization in post-disaster recovery.

Originality/value

In the Chilean context, the indices proved beneficial as a strategy for data collection and a method for scrutinizing the implications of neoliberal policy implemented in the wake of disasters, as well as in evaluating the role of the corporate class during recovery.

Details

Disaster Prevention and Management: An International Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Content available
Article
Publication date: 4 December 2020

Beyza Oba and Zeynep Ozsoy

This paper aims to study how activists involved in consumer-initiated cooperatives, in a specific context, challenge the practices of the neoliberal system and develop…

Abstract

Purpose

This paper aims to study how activists involved in consumer-initiated cooperatives, in a specific context, challenge the practices of the neoliberal system and develop counter-practices that are ingrained with their values. It aims to access the transformative capacity and inclusiveness of consumer-initiated cooperatives and the role played by prefigurative practices in changing the status quo. Three practices – defetishization of agricultural commodities, surplus generation and distribution, prefiguration – that enable the inclusion of those groups who are marginalized in the food production and consumption nexus by neoliberal policies are identified.

Design/methodology/approach

The findings of this paper were developed from 23 unstructured interviews, participant observation and analysis of the social media accounts of five consumer-initiated cooperatives located in different districts of Istanbul and which are involved in a collective response to the neoliberal policies.

Findings

The study discusses that, in a specific context, political events and economic policies can be a catalyst for the initiation of alternative consumer-initiated cooperatives. The findings indicate that these organizations can develop and articulate prefigurative practices that are influential in transforming the prevailing capitalist food provisioning system to be more inclusive.

Research limitations/implications

The findings offer an alternative view to the dominant capitalist logic and advance the concept of how the economic sphere can be re-politicized and how the persevering notion of financial performance is resolved by invoking values of inclusion, solidarity, responsibility and sharing. The findings are based on the study of five cases in a specific context during a specific period.

Originality/value

This paper focuses on cooperatives owned and governed by activist consumers and presents results concerning their underlying practices for creating a food provisioning system that is inclusive and aiming for social justice and equality. Similarly, it provides evidence of how local political and economic conditions influence the appropriation and development of these practices – commodity defetishization, surplus distribution and prefiguration.

Details

Society and Business Review, vol. 15 no. 4
Type: Research Article
ISSN: 1746-5680

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Book part
Publication date: 4 December 2012

Margaret Greene and David McMenemy

Purpose — The chapter seeks to examine the impact of neoliberal language on the library profession in the United Kingdom. Since New Labour's election in 1997 public…

Abstract

Purpose — The chapter seeks to examine the impact of neoliberal language on the library profession in the United Kingdom. Since New Labour's election in 1997 public service restructuring in the United Kingdom took on a more oblique managerialist and consumerist approach. The impact of managerialism in the public library service has focused mainly on modernising and improving services to the individual user, and is based on scenarios where public libraries have to model themselves on the private sector, and where managers have been empowered over professionals.

Design/methodology/approach — The chapter uses a mixed methods approach by combining content and discourse analysis to examine how neoliberal discourses have impacted on public librarianship through examination of government policy documents, and other works on public libraries in the era under study.

Findings — The study highlights neoliberal narratives within public library policy documents in the period, with emphasis on deprofessionalisation and consumerist attitudes related to public choice evident. The discussion reveals how narratives of elitism and decline are used to describe the public library service, which reinforces negative stereotypes of a service in distress.

Research limitations/implications — The study only relates to the period 1997–2010 with an emphasis on the United Kingdom, thus cannot be seen to be representative of all public library services.

Originality/value — The study utilises a mixed method approach to examine narratives within public library policy, and reflects on an important period in public library development, and offers a unique insight into the period.

Details

Library and Information Science Trends and Research: Europe
Type: Book
ISBN: 978-1-78052-714-7

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Book part
Publication date: 11 November 2015

Michelle Christian

This paper explores how racial neoliberalism is the latest evolution of race and global capitalism and is analyzed in the example of global tourism in Costa Rica. Racial…

Abstract

Purpose

This paper explores how racial neoliberalism is the latest evolution of race and global capitalism and is analyzed in the example of global tourism in Costa Rica. Racial neoliberalism represents two important features: colorblind ideology and new racial practices.

Methodology/approach

Two beach tourism localities in Costa Rica are investigated to identify the racial neoliberal practices that racialize tourism spaces and bodies and the ideological discourses deployed to justify racial hierarchical placement that perpetuates new forms of global and national inequality.

Findings

Three neoliberal racial practices in tourism globalization were found. First, “neoliberal networks” supported white transnational actors’ linkage to national and global tourism providers. Second, “neoliberal conservation” in beach land protection policies secured private tourism business development and impacted current and future racial community displacement. Third, “neoliberal activism” exposed how community fights to change local tourism development was demarcated along racial lines.

Practical implications

An inquiry into the mechanisms and logics of how racism contemporarily operates in the global economy exposes the importance of acknowledging that race has an impact on different actor’s global economic participation by organizing the distribution of material economic rewards unevenly.

Originality/value

As scholarship exposes how gender, ethnicity, and class are constituted through global economic arrangements it is imperative that research uncovers how race is a salient category also shaping current global inequality but experienced differently in diverse geographies and histories.

Details

States and Citizens: Accommodation, Facilitation and Resistance to Globalization
Type: Book
ISBN: 978-1-78560-180-4

Keywords

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