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Article

Tony Tinker

The purpose of this paper is to explore the core meaning of critical research.

Abstract

Purpose

The purpose of this paper is to explore the core meaning of critical research.

Design/methodology/approach

It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)

Findings

Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).

Research implications

To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.

Originality/value

Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Irvine Lapsley and Peter Miller

The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.

Abstract

Purpose

The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period.

Design/methodology/approach

The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research.

Findings

This is a vibrant field of a study in a wide range of study settings and with many interdisciplinary studies. The influence of new public management is pervasive over this period. There are numerous instances of innovations in study settings, in key findings and the approach taken by investigators.

Research limitations/implications

This is not a comprehensive review of all literature in this period.

Practical implications

This study also explored the relevance of academic research of this era to policymaking by governments.

Originality/value

This paper offers a distinctive critique of theorisation of public sector accounting research. It reveals the dominant theoretical reference points in use during this period and observes the increasing tendency for theoretical pluralism to investigate complex study settings.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 14 no. 4
Type: Research Article
ISSN: 1176-6093

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Article

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This…

Abstract

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Details

Management Decision, vol. 21 no. 5
Type: Research Article
ISSN: 0025-1747

Keywords

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Article

Peter Miller

Leaders of organisations are seeking new ways of developing capacities in their organisations to learn and re‐learn. Describes an action learning approach to facilitating…

Abstract

Leaders of organisations are seeking new ways of developing capacities in their organisations to learn and re‐learn. Describes an action learning approach to facilitating the implementation of a workplace learning strategy to assist a group of managers enhance their capacity to learn and respond to organisational issues more effectively. Outlines the methodology used and the attempt to measure behavioural and organisational performance improvements as a result of the intervention. Lessons learnt that may be useful to others responsible for implementing workplace learning are detailed.

Details

Journal of Workplace Learning, vol. 15 no. 1
Type: Research Article
ISSN: 1366-5626

Keywords

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Article

Linda Arnison and Peter Miller

While some modern organisations have established “virtual work teams”, which are said to be comprised of people who are geographically separated and who work across…

Abstract

While some modern organisations have established “virtual work teams”, which are said to be comprised of people who are geographically separated and who work across boundaries of space and time using computer driven communication technologies, it is also true that many organisations remain structured around conventional face‐to‐face teams. Increasingly, the conventional face‐to‐face team is endeavouring to increase its productivity by utilising some of the technology and characteristics of the virtual team. In fact, it may not be practical any longer to draw a distinction between conventional face‐to‐face teams and virtual teams, due to the invasive nature of technology throughout most modern organisations.

Details

Journal of Workplace Learning, vol. 14 no. 4
Type: Research Article
ISSN: 1366-5626

Keywords

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Book part

Daniela M. Salvioni, Francesca Gennari and Luisa Bosetti

The aim of this chapter is to investigate the relationship between ethics, risks of compliance failure and strategic value of global responsibility for BRICS companies…

Abstract

The aim of this chapter is to investigate the relationship between ethics, risks of compliance failure and strategic value of global responsibility for BRICS companies. The first part of the chapter adopts a theoretical approach: it introduces and analyzes the key role of compliance risk management for sustainable and successful development of companies. The second part of the chapter uses an empirical approach, based on the case study method. The chapter focuses on the BRICS. The chapter demonstrates that mere formal compliance with laws, recommendations, and internal codes is not sufficient for companies that want to be responsible and attract stakeholders’ consent and resources. A shared background of ethical principles is required for a proper understanding of the rules, in order to prevent the risk of compliance failure and limit the global risk exposure of a company. Due to the business perspective adopted in the research, this chapter leaves out the sociological aspects regarding how to create, spread, and strengthen the culture of compliance within a company. The chapter encourages companies to connect ethical principles and compliance with the rules. Indeed, a lack of ethics in business operations, obscured by formal compliance, often results in indirect negative impacts on stakeholder relationships, so it is only a futile attempt to act responsibly. The originality of the chapter consists in suggesting the adoption of a responsibility-oriented approach for compliance risk management.

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Book part

Minyu Wu

The purpose of this chapter is to provide an understanding of the trend of corporate social responsibility (CSR) in Taiwan. It seeks to explore the relationship between…

Abstract

Purpose

The purpose of this chapter is to provide an understanding of the trend of corporate social responsibility (CSR) in Taiwan. It seeks to explore the relationship between corporate governance and CSR from a perspective of developing countries.

Methodology/approach

Using stakeholder theory as an analytical framework, this chapter presents an analysis based on literature review and secondary data on empirical research.

Findings

A company’s CSR performance can be regarded as the outcome of the responses to its multiple stakeholders’ expectations. Most Taiwanese firms were not actively engaging in CSR activities, from an international standard. On the whole, they also showed that local companies lacked of both internal dimension and external dimension to carry out CSR strategy. From the CSR performance of Taiwanese firms, it was a typical pattern that the management responded to the expectations based on the stakeholders’ power.

Research limitations/implications

The chapter does not include the primary data. To improve our understanding of how corporate governance influences CSR, more and detailed research is needed.

Originality/value

This chapter highlights that corporate governance structure significantly influences CSR performance. This also explains the difference in CSR performance of companies between developed and developing countries. Using a stakeholder perspective on corporate governance, CSR performance reflects the typical management intent – voluntary responses to the stakeholders’ expectations.

Details

Corporate Social Responsibility and Sustainability: Emerging Trends in Developing Economies
Type: Book
ISBN: 978-1-78441-152-7

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Article

S. Lawrence, M. Low and U. Sharma

The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's…

Abstract

Purpose

The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well‐being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society.

Design/methodology/approach

The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information.

Findings

Prem Sikka's media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people.

Originality/value

The originality is a derivative of Prem Sikka's work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accounting's ambiguous and conflict‐enhancing functioning for the socio‐political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikka's media accounts as “dark and secretive practices” that benefit only the privileged few.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Book part

Liisa Kurunmäki, Andrea Mennicken and Peter Miller

Much has been made of economizing. Yet, social scientists have paid little attention to the moment of economic failure, the moments that precede it, and the calculative…

Abstract

Much has been made of economizing. Yet, social scientists have paid little attention to the moment of economic failure, the moments that precede it, and the calculative infrastructures and related processes through which both failing and failure are made operable. This chapter examines the shift from the economizing of the market economy, which took place across much of the nineteenth century, to the economizing and marketizing of the social sphere, which is still ongoing. The authors consider a specific case of the economizing of failure, namely the repeated attempts over more than a decade to create a failure regime for National Health Service (NHS) hospitals. These attempts commenced with the Health and Social Care Act 2003, which drew explicitly on the Insolvency Act 1986. This promised a “failure regime” for NHS Foundation Trusts modeled on the corporate sector. Shortly after the financial crash, and in the middle of one of the biggest scandals to face NHS hospitals, these proposals were abandoned in favor of a regime based initially on the notion of “de-authorization.” The notion of de-authorization was then itself abandoned, in favor of the notion of “unsustainable provider,” most recently also called the Trust Special Administrators regime. The authors suggest that these repeated attempts to devise a failure regime for NHS hospitals have lessons that go beyond the domain of health care, and that they highlight important issues concerning the role that “exit” models and associated calculative infrastructures may play in the economizing and regulating of public services and the social sphere more broadly.

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