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Article
Publication date: 19 October 2015

Susan Addison and Frank Mueller

The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts…

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Abstract

Purpose

The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK.

Design/methodology/approach

In particular, the authors examine the discursive tactics used during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large Accountancy Firms”.

Findings

Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see developing incrementally and directly opposing each other. Metaphors are used by the PAC to exemplify the dark side of professions, including potentially transgressing the boundaries of what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative market-oriented/neo-liberal view of professions pursuing a societal good through dedication to promoting market competition.

Originality/value

Whilst one rhetorical framing is predicated on being able to draw a clear distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this distinction and contributes to an existing cultural account that paints the dark side of some of the professions. Extending the work of Creed et al. (2002) and Alexander (2011), the authors demonstrate the bridging between micro-level discursive acts and broader cultural accounts, at the macro level. As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry sensemaking, for understanding the “dark side” of professions.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 9 August 2023

Dave McDonald and Jessica C. Oldfield

Since 1980s, institutional child sexual abuse has been ‘discovered’ as an internationally recognisable social problem. Public inquiries have become the most dominant mode of…

Abstract

Since 1980s, institutional child sexual abuse has been ‘discovered’ as an internationally recognisable social problem. Public inquiries have become the most dominant mode of response to this, having been enacted throughout much of the western world. Driven by demands from victims/survivors for collective recognition, these have drawn on features of transitional justice as an important means of truth telling. While the role of survivors in precipitating the enactment of public inquiries has been well documented, less well understood is how social activism has been influenced in the aftermath of such inquiries. In this chapter, the authors explore a local phenomenon known as Loud Fence that arose in the Australian town of Ballarat as a case study to consider the relationship between activism and social change that can occur in the wake of official truth telling.

Article
Publication date: 24 June 2022

Ralph Kober and Paul J. Thambar

The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on…

Abstract

Purpose

The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals.

Design/methodology/approach

The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves.

Findings

The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking.

Practical implications

The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking.

Originality/value

Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 8 July 2021

Dean Pierides, Stewart Clegg and Miguel Pina e Cunha

Paradoxes are historically embedded in institutions and organizations. Latent paradoxes pose danger if they become salient; sociological analyses can identify historically…

Abstract

Paradoxes are historically embedded in institutions and organizations. Latent paradoxes pose danger if they become salient; sociological analyses can identify historically embedded latent paradoxes. The emergency management paradox, in which the state invests vast resources, establishing formidable organizational arrangements that rely on knowledge to respond to unanticipated events in advance of their occurrence, even though such events can only ever be known after they occur, is a paradox of this kind. Deploying methodological “dual integrity” we trace through historical description and sociological conceptualization the institutional and organizational history of the emergency management paradox in Australia, where uncontrollable bushfires are becoming increasingly common, before drawing more general conclusions about how a response to grand challenges, such as climate change, demands an interdisciplinary understanding of the rituals and realities of paradoxes that emerge historically from our collective attempts to handle uncertainty via risk. Our research serves as a warning of the grave consequences that can result from ignoring a paradox’s history, whether intentionally or unwittingly.

Details

Interdisciplinary Dialogues on Organizational Paradox: Investigating Social Structures and Human Expression, Part B
Type: Book
ISBN: 978-1-80117-187-8

Keywords

Open Access
Article
Publication date: 24 May 2023

Luis Vasconcellos, Fernando Coelho Ferreira and Carlos Sakuramoto

This paper aims to investigate the formation of an inter-organizational collaboration network that made it possible to repair 2,516 mechanical respirators that were inoperative in…

Abstract

Purpose

This paper aims to investigate the formation of an inter-organizational collaboration network that made it possible to repair 2,516 mechanical respirators that were inoperative in Brazil during the first wave of the COVID-19 pandemic.

Design/methodology/approach

A qualitative approach was used in a single case study with semi-structured interviews. The interviewee selection process was non-probabilistic through snowball sampling.

Findings

The results suggest that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks, and this organizational configuration can be an alternative for facing crises where actions isolated would be insufficient or slow to urgently address complex situations.

Practical implications

This paper aims to (1) demonstrate that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks; (2) favor the understanding and dynamics of the formation of a network; and (3) contribute to a possible replication of this initiative in future contexts.

Originality/value

The case portrays an unprecedented formation of a collaboration network involving more than 144 organizations that mobilized quickly in a complex context of a pandemic and that generated remarkable results through the reintroduction of equipment that were responsible for the preservation of thousands of lives during the year from 2020.

Details

Revista de Gestão, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1809-2276

Keywords

Content available
Article
Publication date: 1 December 2020

Stavroula Kontovourki, Elisabeth Johnson and Grace Enriquez

Abstract

Details

English Teaching: Practice & Critique, vol. 19 no. 4
Type: Research Article
ISSN: 1175-8708

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