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Chaturika Priyadarshani Seneviratne and Ashan Lester Martino
The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms…
Abstract
Purpose
The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.
Design/methodology/approach
The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.
Findings
The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.
Research limitations/implications
As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.
Practical implications
As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.
Originality/value
This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.
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Matteo Corciolani, Kent Grayson and Ashlee Humphreys
Cultural intermediaries define the standards many consumers use when evaluating cultural products. Yet, little research has focused on whether cultural intermediaries may…
Abstract
Purpose
Cultural intermediaries define the standards many consumers use when evaluating cultural products. Yet, little research has focused on whether cultural intermediaries may systematically differ from each other with regard to the standards they emphasize. The purpose of this paper is to build on Bourdieu’s theory of cultural production to examine how the type of subfield reviewed and/or the cultural intermediary’s expertise (or “field-specific cultural capital”) affect the standards an intermediary uses.
Design/methodology/approach
This paper employed a computer-aided content analysis of the full corpus of “Rolling Stone” music album reviews (1967-2014).
Findings
Critics with lower field-specific cultural capital reflect the same logic as the subfield they are critiquing. Critics with higher field-specific cultural capital reflect the opposite logic.
Research limitations/implications
Bourdieu was ambivalent about whether cultural intermediaries will reflect the logic of a subfield. Results show that the answer depends on the intermediary’s field-specific cultural capital. The results also reinforce previous findings that individuals with high field-specific cultural capital are more likely to break with the logic of a field.
Practical implications
Not all intermediaries are created equal. Producers and consumers who rely on cultural intermediaries should understand the intermediary’s critical analysis within the context of his/her experience.
Originality/value
This is one of the first studies to examine how a cultural intermediary’s field-specific cultural capital impacts his or her work. The findings are based on a large review sample and include reviewers’ analyses as they developed from having lower to higher field-specific cultural capital.
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Geoff Hayward, Eugenia Katartzi, Hubert Ertl and Michael Hoelscher