Search results
1 – 10 of over 14000The similarities among the writings of Ralph Hawtrey, Lauchlin Currie and Milton Friedman are re‐affirmed, as is the influence of the former on what Friedman has called “the…
Abstract
The similarities among the writings of Ralph Hawtrey, Lauchlin Currie and Milton Friedman are re‐affirmed, as is the influence of the former on what Friedman has called “the Chicago tradition” of the 1930s. The underconsumptionist analysis of Paul Douglas is not integral to that tradition.
Details
Keywords
Brian Burkitt and Frances Hutchinson
Restates the essential economic proposals of Major Douglas, whose social(BEI) movement was a substantial political force in the inter‐war years.Refutes some common…
Abstract
Restates the essential economic proposals of Major Douglas, whose social (BEI) movement was a substantial political force in the inter‐war years. Refutes some common misinterpretations of his work and provides a new interpretation of his collaboration with A.R. Orage, a prominent guild socialist, between 1918 and 1922. Re‐assesses Douglas’ contributions to economic thought in the light of more recent events and of the development of the newly recognized discipline of social economics. Aims to show that Douglas’ warnings fall within the boundaries of this discipline, both in questionning the purpose of the economic system and in assessing its impact on the community in which it operates.
Details
Keywords
Sun-Ki Chai, Dolgorsuren Dorj and Katerina Sherstyuk
Culture is a central concept broadly studied in social anthropology and sociology. It has been gaining increasing attention in economics, appearing in research on labor market…
Abstract
Culture is a central concept broadly studied in social anthropology and sociology. It has been gaining increasing attention in economics, appearing in research on labor market discrimination, identity, gender, and social preferences. Most experimental economics research on culture studies cross-national or cross-ethnic differences in economic behavior. In contrast, we explain laboratory behavior using two cultural dimensions adopted from a prominent general cultural framework in contemporary social anthropology: group commitment and grid control. Groupness measures the extent to which individual identity is incorporated into group or collective identity; gridness measures the extent to which social and political prescriptions intrinsically influence individual behavior. Grid-group characteristics are measured for each individual using selected items from the World Values Survey. We hypothesize that these attributes allow us to systematically predict behavior in a way that discriminates among multiple forms of social preferences using a simple, parsimonious deductive model. The theoretical predictions are further tested in the economics laboratory by applying them to the dictator, ultimatum, and trust games. We find that these predictions are confirmed overall for most experimental games, although the strength of empirical support varies across games. We conclude that grid-group cultural theory is a viable predictor of people’s economic behavior, then discuss potential limitations of the current approach and ways to improve it.
Details
Keywords
Philip Mark Linsley, Alexander Linsley, Matthias Beck and Simon Mollan
The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a…
Abstract
Purpose
The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant dialogues. Further, it is a dynamic theory able to take account of cultural change.
Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.
Findings
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the behaviours of different social groups and is not open to the same criticisms as Hofstede’s work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and the UK provide an explanation of the variations in the comparative experiences of financialization.
Originality/value
Neo-Durkheimian institutional theory has been used in a wide range of contexts; however, it has been little used in the context of accounting research. The adoption of the theory in future accounting research can redress a Hofstedian-bias in accounting research.
Details
Keywords
Katherine Chalkey and Martin Green
This paper aims to explore the appropriate role and approach of mediators and investigate whether mediator neutrality and party autonomy should prevail over mediators’ obligations…
Abstract
Purpose
This paper aims to explore the appropriate role and approach of mediators and investigate whether mediator neutrality and party autonomy should prevail over mediators’ obligations to remain neutral where non-intervention would result in unfair settlements.
Design/methodology/approach
The paper arises from polarising and paradoxical opinions of the legitimacy of mediator intervention. This paper relies upon theories proposed in peer-reviewed journals, together with secondary data.
Findings
Mediator neutrality has no consistent or comprehensible meaning and is not capable of coherent application. Requirements for mediator neutrality encourage covert influencing tactics by mediators which itself threatens party autonomy. Mediator intervention ensures ethical and moral implementation of justice, removal of epistemological implications of subjective fairness and compensation for lack of pure procedural justice in the mediation process. Party autonomy requires mediators to intervene ensuring parties adequately informed of the law and equal balance of power.
Research limitations/implications
Peer-reviewed journals and secondary data give meaningful insight into perceptions, opinions and beliefs concerning mediator neutrality, party autonomy and fair outcomes. These data comprised unstructured-interviews and questionnaires containing “open-ended” questions.
Practical implications
Mediator neutrality and party autonomy are less important than fair settlements.
Social implications
Mediator neutrality should be given a contextual meaning; mediation should be more transparent affording the parties opportunity to select a particular type of mediator; transformative and narrative approaches to mediation should be further developed.
Originality/value
This paper exposes the myth of mediator neutrality – a popular concept demanded by and anticipated by the parties but which is practically impossible to deliver. It also shows the need for mediator intervention to ensure a fair outcome.
Details
Keywords
Using the canvas of the author’s sojourn with the Islamic preaching group Tablighi Jamaat, this study aims to exhibit reflections on how spaces can be categorized as more sacred…
Abstract
Purpose
Using the canvas of the author’s sojourn with the Islamic preaching group Tablighi Jamaat, this study aims to exhibit reflections on how spaces can be categorized as more sacred or less sacred according to a specific religious worldview. The paper extends the conversation on Mary Douglas’s concepts of purity and danger by sharpening the focal lens on place in Douglas’s theoretics. The paper also proffers the idea of a sojourn as a vehicle of purification.
Design/methodology/approach
This paper depicts findings from the author’s multi-sited ethnographic field notes carried out from a 40-day sojourn with the Islamic preaching group Tablighi Jamaat in Pakistan.
Findings
The study unveils the concept of relative sacredness or how some spaces can be considered more sacred than others. The differential sacred status of these variegated spaces, each with its own etiquettes, meaning and consumption rituals is a means for purification for sojourners.
Originality/value
This paper prioritizes a focus on place in Mary Douglas’s arguments on purity and impurity in a religious consumption context. The thesis argues that place is a significant concept associated with metaphorical cleanliness/sacredness, which in religious terms guides consumer action.
Details
Keywords
The purpose of this paper is to examine what decisions to prosecute, sent to the local police districts from the Norwegian Bureau for the Investigation of Police Affairs (the body…
Abstract
Purpose
The purpose of this paper is to examine what decisions to prosecute, sent to the local police districts from the Norwegian Bureau for the Investigation of Police Affairs (the body responsible for investigated charges against the police), can tell us about the challenges the police face in becoming a learning organization.
Design/methodology/approach
The data for this paper were collected in connection with the subproject that studied how the police districts handled the cases they received from the Bureau for Administrative Evaluation. This project was carried out in 2008‐2009 and is based methodically on a study of 33 (of a total of 35) different cases from 2007, which ensures a broad thematic scope.
Findings
The willingness of the leadership to take responsibility for the organization's systematic ability – and liberty – to ask fundamental questions about dominant values and norms, and thus to promote experiential learning, varied greatly. Whether the administrative cases were perceived to belong on the individual or the organizational level had great impact on how the cases were defined when they came back to the local police district, which again decided how the cases were handled. This had consequences for the degree to which the cases were the subject of individual or collective learning processes in the police district.
Research limitations/implications
The role of the police as custodians of law and order may paradoxically limit the organization's ability to learn from potentially criminal events and cases that come from the Bureau for Administrative Evaluation. This contributes to a weak system focus and a strong individual focus, where individual shame bearers are created and double‐loop learning is avoided.
Practical implications
To ensure that the learning systems are actually used and function as intended, it might be apposite to have regular litmus tests of the development by analyzing the handling of concrete events and patterns which emerge over time. An important element in this connection is to observe how leaders deal with potentially shameful incidents, both internally and in the public light, and thus constitute the police organization's boundaries to the outside world.
Originality/value
The paper argues that the police's role as custodians of law and order paradoxically may contribute towards limiting the organization's ability to learn from potentially criminal events and cases that come from the Bureau for Administrative Evaluation.
Details
Keywords
Briony Anderson and Mark A. Wood
This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious…
Abstract
This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious intent. Undertaking a scoping review of research into doxxing, we develop a typology of this form of technology-facilitated violence (TFV) that expands understandings of doxxing, its forms and its harms, beyond a taciturn discussion of privacy and harassment online. Building on David M. Douglas's typology of doxxing, our typology considers two key dimensions of doxxing: the form of loss experienced by the victim and the perpetrator's motivation(s) for undertaking this form of TFV. Through examining the extant literature on doxxing, we identify seven mutually non-exclusive motivations for this form of TFV: extortion, silencing, retribution, controlling, reputation-building, unintentional, and doxxing in the public interest. We conclude by identifying future areas for interdisciplinary research into doxxing that brings criminology into conversation with the insights of media-focused disciplines.
Details
Keywords
In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations…
Abstract
In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.
Details