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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Book part
Publication date: 24 October 2018

Peter Rodenburg

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques on the…

Abstract

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques on the shop floor. This process, which went under the name “rationalization of production,” caused great concern in the labor movement and sparked an intensive debate over the existence and extent of technological (or permanent) unemployment. Although the problem of technological unemployment was denied by the mainstream economists of the day, the problem was addressed by left-wing, mathematically trained economists such as Theo van der Waerden and Jan Tinbergen. They sought for rigorous “scientific” arguments that would convince policymakers, colleagues, and the public of socialist employment policies.

This chapter shows that van der Waerden and Tinbergen used ever-increasing formal methods to face the issue of rationalization, which became politically relevant and controversial in the specific context of the interwar period. Their new scientific tools gave them esteem and influence. In their role as advisers to the government, they gained influence and were able to recommend policies that were in accordance with their political beliefs.

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Including a Symposium on Mary Morgan: Curiosity, Imagination, and Surprise
Type: Book
ISBN: 978-1-78756-423-7

Keywords

Book part
Publication date: 12 August 2009

Gili S. Drori, John W. Meyer and Hokyu Hwang

One of the dominant features of the age of globalization is the rampant expansion of organization. In particular, formal, standardized, rationalized, and empowered forms of…

Abstract

One of the dominant features of the age of globalization is the rampant expansion of organization. In particular, formal, standardized, rationalized, and empowered forms of organization expand in many domains and locales. We discuss these features of organization, showing that hyper-rationalization and actorhood are main themes of organization across presumably distinct social sectors and national societies. We explain the ubiquity of such organizational forms in institutional terms, seeing the global culture of universalism, rationality, and empowered actorhood as supporting the diffusion of managerial roles and perspectives.

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Institutions and Ideology
Type: Book
ISBN: 978-1-84855-867-0

Book part
Publication date: 20 May 2011

Harry F. Dahms

For Weberian Marxists, the social theories of Max Weber and Karl Marx are complementary contributions to the analysis of modern capitalist society. Combining Weber's theory of…

Abstract

For Weberian Marxists, the social theories of Max Weber and Karl Marx are complementary contributions to the analysis of modern capitalist society. Combining Weber's theory of rationalization with Marx's critique of commodity fetishism to develop his own critique of reification, Georg Lukács contended that the combination of Marx's and Weber's social theories is essential to envisioning socially transformative modes of praxis in advanced capitalist society. By comparing Lukács's theory of reification with Habermas's theory of communicative action as two theories in the tradition of Weberian Marxism, I show how the prevailing mode of “doing theory” has shifted from Marx's critique of economic determinism to Weber's idea of the inner logic of social value spheres. Today, Weberian Marxism can make an important contribution to theoretical sociology by reconstituting itself as a framework for critically examining prevailing societal definitions of the rationalization imperatives specific to purposive-rational social value spheres (the economy, the administrative state, etc.). In a second step, Weberian Marxists would explore how these value spheres relate to each other and to value spheres that are open to the type of communicative rationalization characteristic of the lifeworld level of social organization.

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The Vitality Of Critical Theory
Type: Book
ISBN: 978-0-85724-798-8

Book part
Publication date: 5 April 2019

John W. Meyer

Widespread forces of cultural rationalization have combined with parallel expansions in the legitimated actorhood of human persons. The result has been an explosion of formalized…

Abstract

Widespread forces of cultural rationalization have combined with parallel expansions in the legitimated actorhood of human persons. The result has been an explosion of formalized organization. Empowered organizations, filled with empowered actors, rise and expand in every social sector and every society. The expanded cultural principles involved lead many actors to play roles as “others,” helping individual and organizational actors to fill their often implausibly expanded roles. The chapters of this volume reflect the processes involved.

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Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Keywords

Book part
Publication date: 19 May 2009

Christopher J. Skousen, Kevin R. Smith and Charlotte J. Wright

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to…

Abstract

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations.

We develop variables which serve as proxy measures for pressure, opportunity, and rationalization and test these variables using publicly available information relating to a set of fraud firms and a matched sample of no-fraud firms. We identify five pressure proxies and two opportunity proxies that are significantly related to financial statement fraud. We find that rapid asset growth, increased cash needs, and external financing are positively related to the likelihood of fraud. Internal versus external ownership of shares and control of the board of directors are also linked to increased incidence of financial statement fraud. Expansion in the number of independent members on the audit committee, however, is negatively related to the occurrence of fraud. Further testing indicates that the significant variables are also effective at predicting which of the sample firms were in the fraud versus no-fraud groups.

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Corporate Governance and Firm Performance
Type: Book
ISBN: 978-1-84855-536-5

Book part
Publication date: 1 January 2006

Jack Fiorito, Paul Jarley and John T. Delaney

The U.S. labor movement is in decline and a crisis of national leadership has emerged over conflicting prescriptions for labor's revival. Union leaders have seemingly established…

Abstract

The U.S. labor movement is in decline and a crisis of national leadership has emerged over conflicting prescriptions for labor's revival. Union leaders have seemingly established consensus on the need for change, but disagree about the nature of needed reform, and methods for accomplishing meaningful changes that might address the long-term crisis.

This paper strives to inform and advance debates on these issues. Two national union surveys conducted in 1990 and 1997 provide the primary evidentiary base. Given their critical role in this study, measures from the surveys and certain aspects of the surveys are scrutinized. These surveys span the “Sweeney Insurgency” and the early years of the Sweeney AFL-CIO administration. Although both surveys have supported previous cross-section based studies, no published work has expressly focused on the change and stability within national unions or the longitudinal potential these data collectively provide. Using this potential to reexamine relations between union structures, strategies, and performance, this paper seeks to establish an evidentiary base to inform the current debate about union reforms and their likely consequences. In addition, suggestions for future research on unions and approaches to studying unions are offered.

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Advances in Industrial & Labor Relations
Type: Book
ISBN: 978-1-84950-470-6

Book part
Publication date: 20 May 2011

Harry F. Dahms

In recent years, the concept of “reification” has virtually disappeared from debates in social theory, including critical social theory. The concept was at the center of the…

Abstract

In recent years, the concept of “reification” has virtually disappeared from debates in social theory, including critical social theory. The concept was at the center of the revitalization of Marxist theory in the early twentieth century generally known as Western Marxism. Georg Lukács in particular introduced the concept to express how the process described in Marx's critique of alienation and commodification could be grasped more effectively by combining it with Max Weber's theory of rationalization (see Agger, 1979; Stedman Jones et al., 1977).1 In Lukács's use, the concept of reification captured the process by which advanced capitalist production, as opposed to earlier stages of capitalist development, assimilated processes of social, cultural, and political production and reproduction to the dynamic imperatives and logic of capitalist accumulation. It is not just interpersonal relations and forms of organization constituting the capitalist production process that are being refashioned along the lines of one specific definition of economic necessity. In addition, and more consequentially, the capitalist mode of production also assimilates to its specific requirements the ways in which human beings think the world. As a result, the continuous expansion and perfection of capitalist production and its control over the work environment impoverishes concrete social, political, and cultural forms of coexistence and cooperation, and it brings about an impoverishment of our ability to conceive of reality from a variety of social, political, and philosophical viewpoints.

Details

The Vitality Of Critical Theory
Type: Book
ISBN: 978-0-85724-798-8

Book part
Publication date: 17 August 2017

Lars-Erik Gadde and Finn Wynstra

In a relationship both sides are important for the development. This is one reason why purchasing has always been as central as marketing in the empirical studies in IMP. The…

Abstract

In a relationship both sides are important for the development. This is one reason why purchasing has always been as central as marketing in the empirical studies in IMP. The manner in which the features of business networks affect the role of purchasing and the roles of the suppliers and supply management is here in focus. The existence and importance of business relationships have normative consequences for purchasing that are very distinct and break clearly with some of the traditional normative recommendations for purchasing. The authors believe that ‘buying organisations increasingly need to develop interactive interfaces with their suppliers. One reason is that collaborative innovation and therefore the development role of PSM (purchasing and supply management) is becoming more important’. The conclusion is clear: If the buying organisations want to get more out of the suppliers than the supply of a standard product at a certain price, they have to engage in a more extensive interaction and develop a broader and closer business relationship that must be properly managed. That implies giving up some autonomy and accepting dependence on suppliers as developmental partners.

Book part
Publication date: 5 April 2019

Hokyu Hwang and David Suárez

Charities in the United States contribute to the public good by delivering a broad range of services and by promoting civic engagement and social change. Though these dual roles…

Abstract

Charities in the United States contribute to the public good by delivering a broad range of services and by promoting civic engagement and social change. Though these dual roles are widely acknowledged, a relatively few studies explore advocacy among service-providing nonprofits. Analyzing a random sample of charities in the San Francisco Bay Area, the authors conceptualize nonprofits as institutionally embedded formal organizations and actors. The authors find that a majority of service providers blend advocacy and service provision. Organizational rationalization constructs nonprofits as goal-oriented actors working to benefit their constituents and society at large, increasing the likelihood that nonprofits will embrace advocacy. Moreover, collaboration embeds nonprofits in networks of mobilization and information for advocacy and facilitates engagement in political and social change activities. By contrast, embeddedness in the market is negatively associated with advocacy. These results reinforce the salient role of service-providing nonprofits in collective civic action and demonstrate how nonprofit embeddedness in multiple institutional influences affects engagement in advocacy.

Details

Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Keywords

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