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1 – 10 of 294Aylin Ates, Peter McKiernan and Akwal Sunner
Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy…
Abstract
Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy management practices increasingly pay attention to equality, diversity, and inclusion (EDI) by engaging with broader internal and external stakeholders via more open business models such as ecosystems. Hence, central to our examination is the concept of openness disposition, which in the context of strategic management refers to the tendency of individuals, collectives, and managers to make strategy transparent, participatory, and/or inclusive, or look for closure. While openness in strategy is regarded as a positive means of contemporary management, fostering diversity, creativity, innovation, and empowerment, there are some researched downsides too. The purpose of this chapter is to address the openness puzzle in strategy and gain a deeper understanding of the dilemmas of bottom-up strategy initiatives, and investigate the associated dilemmas, if any in the context of manufacturing small and medium enterprises (SMEs). We contribute to addressing the performative effects of the dynamic expansion and contraction in openness within the SME strategy process while using the concept of openness dilemmas, tensions, and disposition. Using the Management Control Theory, this chapter will combine theory with SME practitioners’ experiences of bottom-up strategy initiatives to increase EDI in their organisations. Based on findings that emerged from a four-year longitudinal multiple case study research with 10 European SMEs, we found that bottom-up strategy exercises are more interactive. They consider a greater number of views, increase legitimacy, and EDI at the workplace, and yield more process benefits, but are time-consuming and difficult to organise that require special attention to the capability, reciprocity, and credibility dimensions.
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Marie-Andrée Caron and Anne Fortin
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Abstract
Purpose
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Design/methodology/approach
The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.
Findings
The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.
Research limitations/implications
The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.
Practical implications
The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.
Social implications
Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.
Originality/value
Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.
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Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio
This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…
Abstract
Purpose
This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.
Design/methodology/approach
The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.
Findings
The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.
Originality/value
The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.
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Jo Bates, Helen Kennedy, Itzelle Medina Perea, Susan Oman and Lulu Pinney
The purpose is to present proposals to foster what we call a socially meaningful transparency practice that aims to enhance public understanding of data-based systems through the…
Abstract
Purpose
The purpose is to present proposals to foster what we call a socially meaningful transparency practice that aims to enhance public understanding of data-based systems through the production of accounts that are relevant and useful to diverse publics, and society more broadly.
Design/methodology/approach
The authors’ proposals emerge from reflections on challenges they experienced producing written and visual accounts of specific public sector data-based systems for research purposes. Following Ananny and Crawford's call to see limits to transparency practice as “openings”, the authors put their experience into dialogue with the literature to think about how we might chart a way through the challenges. Based on these reflections, the authors outline seven proposals for fostering socially meaningful transparency.
Findings
The authors identify three transparency challenges from their practice: information asymmetry, uncertainty and resourcing. The authors also present seven proposals related to reduction of information asymmetries between organisations and non-commercial external actors, enhanced legal rights to access information, shared decision making about what gets made transparent, making visible social impacts and uncertainties of data-systems, clear and accessible communication, timing of transparency practices and adequate resourcing.
Social implications
Socially meaningful transparency aims to enhance public understanding of data-based systems. It is therefore a necessary condition not only for informed use of data-based products, but crucially for democratic engagement in the development of datafied societies.
Originality/value
The paper contributes to existing debates on meaningful transparency by arguing for a more social, rather than individual, approach to imagining how to make transparency practice more meaningful. The authors do this through their empirical reflection on our experience of doing transparency, conceptually through our notion of socially meaningful transparency, and practically through our seven proposals.
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School climate strikes are opening spaces of appearance, becoming differently active forms of public pedagogy where new and previously unthought collective climate action is…
Abstract
Purpose
School climate strikes are opening spaces of appearance, becoming differently active forms of public pedagogy where new and previously unthought collective climate action is possible. This inquiry contributes to understanding school climate strikes as important forms of climate justice activism by exploring how they work as public pedagogy.
Design/methodology/approach
The inquiry process involved poetic inquiry to produce an affective poetic witness statement to an event of school climate strikes, and then a performative enactment of diffractive reading using the poem created. The diffractive reading is used to conceptualise school climate strikes as public pedagogy and move towards an understanding of how school climate strikes work as public pedagogy. Diffused throughout is the question of where the more-than-human fits in public pedagogy and youth climate justice activism.
Findings
School climate strikes are dynamic and differently acting (diffracting) public pedagogies that work by open spaces of appearance that enable capacities for collective action in heterogeneous political spaces. Consideration of entanglements and intra-actions between learner, place, knowledge and climate change are productive in understanding how phenomena work as public pedagogy.
Originality/value
This inquiry extends on important considerations in both climate change education and public pedagogy scholarship. It diffuses consideration of the more-than-human throughout the inquiry and enacts a move beyond the humanist limits of existing public pedagogy scholarship by introducing climate intra-action, heterogeneous political spaces and non-conforming learning to an understanding of activist public pedagogies and the educative agent.
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Philippa Collin, Judith Bessant and Rob Watts
Since 2018, millions of students have mobilised as organisers, advocates and activists for action on global warming in movements like the School Strike 4 Climate. In Australia, an…
Abstract
Since 2018, millions of students have mobilised as organisers, advocates and activists for action on global warming in movements like the School Strike 4 Climate. In Australia, an estimated 500,000 school students, some as young as five, and predominantly girls and young women, have taken part in coordinated school strikes, protest actions online and in cities and towns around the country (Hilder & Collin, 2022). While children and young people have long been central to politics, this more recent mass mobilisation raises new questions about how the various new forms of political participation and expression adopted by young people are significantly reshaping political norms, values and practices in ostensibly liberal democratic regimes like Australia. In this chapter, we propose that close attention be given to whether young people’s political views and demands for political recognition, rights and climate justice is re-constituting politics and whatever passes for ‘democracy’ in contemporary societies. Drawing on a study of the student climate movement in Australia, this chapter briefly describes the emergence of the movement globally and locally. Deploying Isin’s notion of ‘acts of citizenship’ (Isin, 2008), we examine the ways young climate activists are engaged in critical, performative, political practice, making claims for political recognition, rights and climate justice.
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Sophie Cole and Richelle Duffy
This paper shares findings from a constructivist grounded theory study, exploring Trainee Teachers’ perceptions of their teaching and learning experienced during university-based…
Abstract
Purpose
This paper shares findings from a constructivist grounded theory study, exploring Trainee Teachers’ perceptions of their teaching and learning experienced during university-based teacher education programmes, specifically the theoretical components. Findings led to the development of a model of program design, pedagogy and teaching strategies that were successful in creating opportunities to build Professional Capital. This paper aims to share this model, highlighting the significance of Professional Capital amidst challenges in English Teacher Education, and to suggest implications for application of the model within broader workforce development.
Design/methodology/approach
Semi-structured interviews were conducted with 18 trainee teachers from four English universities. To support the development of the theoretical framework, researchers employed inductive and iterative constant comparative methods aligned with constructivist grounded theory to sensitise concepts and codes, which were verified using theoretical sampling.
Findings
Informed by the findings of this study, a model is presented which highlights that participants developed human, social and decisional capital during their academic programs helping them to widen their perceptions of what counts as educationally important, beyond narrow performativity measures that are pervasive in a school system. By actively adopting a transformative pedagogy and employing constructivist approaches to curriculum design and delivery, optimal learning environments for learners to build their professional capital can be provided.
Practical implications
These findings may prove valuable to Higher Education academics as a model when designing and delivering professional, student-centred programmes. There are also implications for policymakers seeking to redesign initial teacher education towards schools-led and practice-oriented approaches, who wish to consider the perceptions, values and motivations of trainee teachers.
Originality/value
The findings highlight the significance of teacher trainees’ active engagement with academic literature and theory, in terms of contributing to the development of their professional capital, resilience and professional commitment.
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Robin Roslender, Susan Hart and Christian Nielsen
This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the…
Abstract
Purpose
This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.
Design/methodology/approach
The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.
Findings
The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.
Practical implications
Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.
Originality/value
The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.
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The purpose of this research is to study how compliance evaluation becomes performed in practice. Compliance evaluation is a common practice among organizations that need to…
Abstract
Purpose
The purpose of this research is to study how compliance evaluation becomes performed in practice. Compliance evaluation is a common practice among organizations that need to evaluate their posture against a set of criteria (e.g. a standard, legislative framework and “best practices”). The results of these evaluations have significant importance for organizations, especially in the context of information security and continuity. The author argues that how these evaluations become performed is not merely a “social” activity but shaped by the materiality of the evaluation criteria
Design/methodology/approach
The authors adopt a sociomaterial practice-based view to study the compliance evaluation through in situ participant observations from compliance evaluation workshops to evaluate organizational compliance against a information security and business continuity criteria. The empirical material was analyzed to construct vignettes that serve to illustrate the practice of compliance evaluation.
Findings
The research analysis shows how the information security and business continuity criteria themselves partake in the compliance evaluations by operating through (ventriloqually) the evaluators on three strata: the material, the textual and the structural. The author also provides a conceptualization of a hybrid agency.
Originality/value
This research contributes to lack of studies on the organizational-level compliance. Further, the research is an original contribution to information security and business continuity management by focusing on the practices of compliance evaluation. Further, the research has theoretical novelty by adopting the ventriloqual agency as a hybrid agency to study the sociomateriality of a phenomenon.
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Ville Jylhä, Noora Hirvonen and Jutta Haider
This study addresses how algorithmic recommendations and their affordances shape everyday information practices among young people.
Abstract
Purpose
This study addresses how algorithmic recommendations and their affordances shape everyday information practices among young people.
Design/methodology/approach
Thematic interviews were conducted with 20 Finnish young people aged 15–16 years. The material was analysed using qualitative content analysis, with a focus on everyday information practices involving online platforms.
Findings
The key finding of the study is that the current affordances of algorithmic recommendations enable users to engage in more passive practices instead of active search and evaluation practices. Two major themes emerged from the analysis: enabling not searching, inviting high trust, which highlights the how the affordances of algorithmic recommendations enable the delegation of search to a recommender system and, at the same time, invite trust in the system, and constraining finding, discouraging diversity, which focuses on the constraining degree of affordances and breakdowns associated with algorithmic recommendations.
Originality/value
This study contributes new knowledge regarding the ways in which algorithmic recommendations shape the information practices in young people's everyday lives specifically addressing the constraining nature of affordances.
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