Search results

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.

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.

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.

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.

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”.

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.

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

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.

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.

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.

This article aims to address the response from the higher education (HE) sector in the United Kingdom (UK) to the full-scale war in Ukraine which started in 2022.

Relying on theoretical ideas of neoliberalism and the collection and thematic analysis of relevant official communications from six UK universities, the article uncovers three major ways in which these universities have been responding to the war.

They include (1) altruistic responses, (2) the promotion of equal treatment of all people and (3) the condemnation of the invasion and its implications for UK’s international cooperation in HE. These responses suggest the strengthening of the liberal ideals in the UK HE sector, heavily dominated by marketisation.

This analysis is significant not only for advancing a very limited scholarship on the topic of HE in the context of this war but also for understanding the development of the neoliberal landscape of UK HE and neoliberalism as a phenomenon in times of crises.

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.

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.

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.

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.

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.

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.

This paper explores working mothers’ coping strategies concerning paid and unpaid work in Chile and Argentina during the Covid-19 pandemic. The paper aimed to understand the influence of cultural norms on motherhood and neoliberal workplace practices on mothers’ sensemaking processes and coping strategies. This study focuses on mothers living in Chile and Argentina where governments established mandatory lockdowns between March and September 2020. Drawing on the notion of neoliberal motherhood, women’s demands were analyzed when paid work and mothering duties collide in time and space.

Open-ended interviews were conducted with 17 women in Chile and Argentina. All interviewees had at least 1 child below the age of 6 and were working from home during the lockdown.

Neoliberal workplace demands, and disadvantageous government policies greatly heightened the dual burdens of working mothers. Women were expected to fulfill the discourses of the neoliberal worker and the good mother, while also adopting additional strategies in the wake of the lockdown. The data highlights mothers’ strategies to cope with care and work duties by adjusting to new routines involving their partners, relatives and the wider community.

The generalizability of the results is limited by the small sample of 17 interviewees, all from middle to middle-upper class. The changing scenario due to Covid-19 makes the collected data not sufficient to grasp the impact of the pandemic, as during the interviews (December 2020 and January 2021) the process was still ongoing.

Organizations should assess their role in the management of paid and unpaid work for both genders, as the neoliberal discourse views the worker as masculine, full-time, always available and productive, ignoring women’s additional care duties outside of the workplace.

The Covid-19 pandemic provides a unique opportunity to reflect on care work and gender, collective versus individual responses to care and work demands and the idea of organizing.

Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational quality. This study aims to inquire into the factors contributing to this discrepancy and the underlying mechanisms hindering the effective utilisation of SET.

This qualitative case study used problem-based methodology to investigate the theories of action of administrators involved in SET. The study uses SET documents and individual interviews with 18 administrators from six Vietnamese higher education institutions.

While the administrators monitored SET data and addressed SET problems, few used it for quality improvement. The participants’ SET approaches were influenced by various constraints, especially the intricate interaction between neoliberal agendas with professional and cultural values.

Despite a lack of statistical generalisability, this study contributes to analytical generalisation by vividly portraying the complexity of the SET practice in a higher education context.

This study suggests a more inclusive approach to quality improvement that prioritises multi-stakeholder engagement.

The constraint analysis offers invaluable insights into the challenges and dynamics of SET practice, which can be used to enhance SET effectiveness and overall educational quality.

This paper addresses the need to examine the theories of action of administrators involved in SET, emphasising the significance of a comprehensive understanding of the stakeholders’ underlying reasoning process for successful evaluation implementation.

This chapter looks at the discursive dimension of the working environment in research and higher education organizations; more specifically at neoliberal managerial discourse and at how it participates in shaping the way researchers, teachers and support staff perceive themselves and their experiences. It is based on a multiple case study and combines an intersectional and a socio-clinical approach. The empirical data is constituted by in-depth interviews with women conducted in Ireland and Chile, and includes some observations made in France. A thematic analysis of individual narratives of self-ascribed experiences of being bullied enables to look behind the veil drawn by managerial discourse, thus providing insights into power vectors and power domains contributing to workplace violence. It also shows that workplace bullying may reinforce identification to undervalued social categories. This contribution argues that neoliberal managerial discourse, by encouraging social representations of “neutral” individuals at work, or else celebrating their “diversity,” conceals power relations rooting on different social categories. This process influences one’s perception of one’s experience and its verbalization. At the same time, feeling assigned to one or more of undervalued social category can raise the perception of being bullied or discriminated against. While research has shown that only a minority of incidents of bullying and discrimination are reported within organizations, this contribution suggests that acknowledging the multiplicity and superposition of categories and their influence in shaping power relations could help secure a more collective and caring approach, and thus foster a safer work culture and atmosphere in research organizations.

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.

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.

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.

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.

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.

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.

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.

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.