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Article
Publication date: 1 July 1998

Daniel J. O’Neil

73

Abstract

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International Journal of Social Economics, vol. 25 no. 6/7/8
Type: Research Article
ISSN: 0306-8293

Keywords

Content available
Article
Publication date: 1 March 1998

Daniel J. O’Neil

43

Abstract

Details

International Journal of Social Economics, vol. 25 no. 2/3/4
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 20 November 2009

Dr Kumba Jallow

272

Abstract

Details

Journal of Applied Accounting Research, vol. 10 no. 3
Type: Research Article
ISSN: 0967-5426

Open Access
Article
Publication date: 7 October 2021

Stefania Servalli and Antonio Gitto

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and…

1659

Abstract

Purpose

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

Design/methodology/approach

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

Findings

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Originality/value

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 13 July 2015

Karen Boll and Roderick A.W. Rhodes

3488

Abstract

Details

Journal of Organizational Ethnography, vol. 4 no. 2
Type: Research Article
ISSN: 2046-6749

Open Access
Article
Publication date: 31 May 2023

Elena Casprini, Tommaso Pucci, Niccolò Fiorini and Lorenzo Zanni

Focusing on the adoption of Total Quality Management (TQM) principles in universities, this research paper explores how the “soft” dimensions of TQM trigger its “hard” dimensions…

Abstract

Purpose

Focusing on the adoption of Total Quality Management (TQM) principles in universities, this research paper explores how the “soft” dimensions of TQM trigger its “hard” dimensions considering them at the individual (micro-) and the university (meso-), and eventually at cluster (system-), levels.

Design/methodology/approach

Adopting a qualitative approach, this study presents an in-depth, longitudinal case study of University of Siena, one of the oldest Italian universities, that has been at the core of the research-based cluster on vaccines, today converged in the Tuscan Life Science Cluster. In particular, data were collected between 2018 and February 2022 and consists of archival data (press articles, websites, books), nine interviews to key informants, multiyear experience of the Life Sciences sector by two of the authors and other material put at disposal by university offices, and emails. Data analysis relied on a timeline, a coding procedure that considered three levels of analysis (individual, organization and cluster). Finally, the authors looked at the “how” and “why” the emerged themes have contributed to academic excellence.

Findings

This paper unveils how “soft” and “hard” sides of TQM are blended across multiple levels for reaching academic excellence. The grounded model emerged enlightens the importance of an individual “soft” dimension, academic passion (composed by its three subdimensions of individual research, teaching and entrepreneurial passion) and also sheds light on the organizational “soft” and “hard” sides that the university has been able to design for encouraging research, teaching and third mission quality. Academic excellence has been possible thanks to the capitalization of the individual and organizational “soft” sides into real outcomes as represented by the organizational and individual “hard” sides.

Practical implications

The paper suggests the importance of TQM principles applied at universities' level, providing an in-depth description of “soft” and “hard” sides dimensions of TQM and their impact on all the three pillars of academic excellence. The study findings suggest implications for managers and professionals in the higher education domain as well as for policymakers emphasizing the importance of supporting the individual and organizational soft sides of TQM. The authors provide practical implications recommending universities to consider not only the organizational dimensions but also individual ones when pursuing higher education excellence. In particular, individual passion plays a crucial role and universities need to identify ways of nurturing it. The authors also recommend policymakers to think about new ways to sustain universities as crucial actors in boosting a cluster development, as well as to consider higher education institutions, especially in more rural areas, as a privileged player not only capable of nurturing academic excellence but also able of creating an internationally renowned cluster.

Originality/value

TQM principles have been intensively analysed from an industrial perspective focusing on manufacturing and services, while this paper focuses on TQM in universities, presenting a grounded model that blends the individual and organizational “soft” and “hard” sides.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 15 December 2022

Michael Funke

The purpose of this paper is to analyze the Swedish Advertisers’ Association's role in the institutional development of Swedish international advertising during 1955–1972.

Abstract

Purpose

The purpose of this paper is to analyze the Swedish Advertisers’ Association's role in the institutional development of Swedish international advertising during 1955–1972.

Design/methodology/approach

A qualitative analysis of business association sources is used to explore the institutional development of international advertising.

Findings

A new postwar paradigm that focused on a consumer-oriented brand ideology enabled marketing executives in the Swedish Advertisers’ Association to develop a new discourse on international advertising in Sweden, which then was institutionalized within a national network on export promotion. The institutionalization process was supported by a corporatist system typical of smaller export dependent postwar European economies.

Research limitations/implications

While based on a national case, this study points to the importance of understanding how advertising concepts are embedded within other economic, political and cultural systems than in those they originated in and how this contributes to a heterogenous implementation of similar ideas and practices. This study also illustrates how members can use their association to institutionalize a new discourse on marketing and network with other actors to enhance the use and reputation of its ideas and practices.

Practical implications

By highlighting the importance of analyzing both internal and external organizational relations, this study contributes to the research on history of marketing by making salient the importance of an institutional perspective to understand key processes in marketing. In practice neither the institutional perspective nor the explanatory power of discourse has received much attention, therefore the study results should be both interesting and valid for practitioners as well.

Originality/value

The study of the historical development of international advertising is limited and often descriptive. This study contributes to the literature by using a theoretical and methodological approach to make salient how the interaction between discourse, marketing associations and other collective actors propelled the institutionalization of international advertising within a specific national context.

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