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1 – 10 of 63Gaia Bassani, Jan A. Pfister and Cristiana Cattaneo
The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.
Abstract
Purpose
The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.
Design/methodology/approach
The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.
Findings
The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.
Research limitations/implications
The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.
Originality/value
In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.
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Francesco Schiavone, Maria Cristina Pietronudo, Annamaria Sabetta and Fabian Bernhard
The paper faces artificial intelligence issues in the venture creation process, exploring how artificial intelligence solutions intervene and forge the venture creation process…
Abstract
Purpose
The paper faces artificial intelligence issues in the venture creation process, exploring how artificial intelligence solutions intervene and forge the venture creation process. Drawing on the most recent literature on artificial intelligence and entrepreneurship, the authors propose a set of theoretical propositions.
Design/methodology/approach
The authors adopt a multiple case approach to assess propositions and analyse 4 case studies from which the authors provide (1) more detailed observation about entrepreneurial process phases influenced by artificial intelligence solutions and (2) more details about mechanics enabled by artificial intelligence.
Findings
The analysis demonstrates artificial intelligence contributes alongside the entrepreneurial process, enabling mechanisms that reduce costs or resources, generate new organizational processes but simultaneously expand the network needed for venture creation.
Originality/value
The paper adopts a deductive approach analyzing the contribution of AI-based startup offerings in changing the entrepreneurial process. Thus, the paper provides a practical view of the potentiality of artificial intelligence in enabling entrepreneurial processes through the analysis of compelling propositions and the technological ability of artificial intelligence solutions.
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Zack Walsh, Jessica Böhme, Brooke D. Lavelle and Christine Wamsler
This paper aims to increase related knowledge across personal, social and ecological dimensions of sustainability and how it can be applied to support transformative learning.
Abstract
Purpose
This paper aims to increase related knowledge across personal, social and ecological dimensions of sustainability and how it can be applied to support transformative learning.
Design/methodology/approach
The paper provides a reflexive case study of the design, content and impact of a course on eco-justice that integrates relational learning with an equity and justice lens. The reflexive case study provides a critical, exploratory self-assessment, including interviews, group discussions and surveys with key stakeholders and course participants.
Findings
The results show how relational approaches can support transformative learning for sustainability and provide concrete practices, pathways and recommendations for curricula development that other universities/training institutions could follow or learn from.
Originality/value
Sustainability research, practice and education generally focuses on structural or systemic factors of transformation (e.g. technology, governance and policy) without due consideration as to how institutions and systems are shaping and shaped by the transformation of personal agency and subjectivity. This presents a vast untapped and under-studied potential for addressing deep leverage points for change by using a relational approach to link personal, societal and ecological transformations for sustainability.
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Ida Okkonen, Tuomo Takala and Emma Bell
The purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in…
Abstract
Purpose
The purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.
Design/methodology/approach
The analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.
Findings
Insight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance of mature care, receptivity and engrossment in building caring relationships with research participants by acknowledging the care they give to others. Our findings draw attention to the moral and epistemological responsibility to practice care in organizational research.
Originality/value
The paper highlights the relationality between practicing care in immigration centre management and doing qualitative organizational research, both of which rely on mature care, receptivity and engrossment in order to meet the other morally. We draw attention to the moral responsibility to care which characterises researcher–researched relationships and emphasise the importance of challenging methodological discourses that problematise or dismiss care in qualitative organizational research.
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Aysel Sultan, Doris Bühler-Niederberger and Nigar Nasrullayeva
Smartphones play an integral part in many children's lives. Their constant presence in various contexts and the multitude of affordances they present have a tremendous effect on…
Abstract
Smartphones play an integral part in many children's lives. Their constant presence in various contexts and the multitude of affordances they present have a tremendous effect on how childhoods are lived today. One important aspect is the way children's interaction with smartphones can affect relationships and particularly generational relations. In this explorative study, we investigated Azerbaijani children's interaction with smartphones in the family and at school using the sociomaterial and relational approaches. Thinking relationally, we followed children's stories to unravel how smartphones can mediate different types of behavior and assist children in negotiating their place in generational order with the adults in their lives. Analyses suggest that smartphones can both present children with bargaining power to negotiate pleasure and fun as well as means to reinforce the generational order by children themselves. The findings point out that children often transfer social norms and expectations placed on them to the ways they use smartphones.
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The purpose of this commentary is to comment on Fischer's et al. (2022)
Abstract
Purpose
The purpose of this commentary is to comment on Fischer's et al. (2022)
Design/methodology/approach
This commentary responds to Fischer's et al. (2022) call on envisioning alternate conceptualizations of learning for the digital era. In doing so, the author argues for reconsidering learning in its socio-material condition, situated and made of a web of social and technological relations. In this context, the author takes a relational lens on learning to interrogate taken-for-granted views of (1) personalizing data increasingly used for student learning, (2) emerging educational infrastructures for higher education and (3) the student–teacher relationship mediated by data and algorithms.
Findings
In this commentary, the author suggested unpacking assumptions about learning that get reflected in the design and discourses about socio-technical arrangements and transformations in education. Taking the example of personalized learning, the author has illustrated a relational mode of thinking that leads the author to argue that, renewed definitions of learning must be discussed multidimensionally and, most importantly, situated in the material world that learning is already part of.
Research limitations/implications
Following Fischer et al. (2022, this issue), the author agrees that the focus should be on finding “new ways of organizing learning by exploring opportunities for radically new conceptualizations and practices.” In order to do that it is of utmost importance to problematize the social and material conditions that actively configure learning today and infrastructure tomorrow's learning. Hopefully, these observations will entice others to discuss further the educational transformations at stake in the age of datafication and algorithmic decision-making.
Originality/value
The author argues for reconsidering learning in its socio-material condition, which is situated and made of a web of social and technological relations. In this context, the author argues that any attempt to reconceptualize learning from a transformational perspective in the 21st century, as mentioned by Fischer et al. (2022), needs to interrogate views and assumptions about the socio-technical relationships researchers, practitioners and educators are contributing to via their practices and discourses.
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This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body…
Abstract
Purpose
This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body politic to her proposal for a “compost” society. It demonstrates her changing positions in relation to the social role of animals and the deepening of her critique of intersectional relations that subordinate nonhuman animals and animalized people.
Design/methodology/approach
The paper intertwines a loosely historical approach and a thematic one, focusing on key issues of sociological theory, such as work, agency and kinship, and the way these relate to the animal question in Haraway's writings. Her texts are discussed both broadly and in-depth, and her positionality in terms of both feminism and antispeciesism is foregrounded.
Findings
The paper shows how the progressive abandonment of a posthuman approach in favor of a compostist one brings Haraway nearer to intersectional ecofeminism and to a fuller consideration of nonhuman agency at a material level, as well as to a deeper critique of instrumental relations of domination and issue that had been problematic in critiques of her earlier work.
Social implications
The paper highlights the role of nonhumans in the evolution and constitution of societies and advocates a response-able multispecies politics.
Originality/value
This paper offers a comprehensive analysis of the social role of animals in Haraway's thought and the deepening antispeciesism of her feminist approach that sheds a different light on her positionality in relation to ecofeminism.
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Joel Gehman, Dror Etzion and Fabrizio Ferraro
Although management scholars have embraced grand challenges research, in many cases, grand challenges have been treated as merely a context for exploring extant theoretical…
Abstract
Although management scholars have embraced grand challenges research, in many cases, grand challenges have been treated as merely a context for exploring extant theoretical perspectives. By comparison, our approach – robust action – provides a novel theoretical framework for tackling grand challenges. In this invited article, we revisit our 2015 model, clarifying and elaborating its key elements and taking stock of subsequent developments. We then identify three promising directions for future research: scaffolding, future imaginaries, and distributed actorhood. Ultimately, our core message is remarkably simple: robust action strategies – participatory architecture, multivocal inscription and distributed experimentation – jointly provide a means for tackling grand challenges that is well matched to their complexities, uncertainties, and evaluativities.
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Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky
The paper introduces ethical and aesthetical implications emerging from participative forms of adaptive heritage reuse. Its aim is to depict the overall framework to contextualize…
Abstract
Purpose
The paper introduces ethical and aesthetical implications emerging from participative forms of adaptive heritage reuse. Its aim is to depict the overall framework to contextualize the investigations explored in the Special Issue titled “Ethics and aesthetics of adaptive heritage reuse in Europe.” Therefore, the article confronts with potentialities and contradictions of “open” heritage processes, introducing key critical elements to recode heritage practices and planning in today’s conjuncture of global change.
Design/methodology/approach
The paper drawn on a literature review, which combines different bodies of studies: heritage, urban studies, care studies and recent policy documents. A photographic essay, moreover, serves to “augment” the presented argumentations through a visual apparatus resulting from one of Gaia Ginevra Giorgi’s artwork, which develops in the intersection between performative art, participation and territorial reuse.
Findings
The author argues that for adaptive heritage reuse to be really sustainable, ethical and aesthetical heritage codes need to be reassessed and reoriented toward the present socio-ecological priorities, multiplicating the ways cultural heritage is conceived, valued and reused. The paper suggests proceeding along the creative paths of uncertainty, providing the first elements to develop political projects of abundance and enjoyment for current urban settlements.
Practical implications
The presented argumentations can be used as a baseline by heritage managers and policymakers to experiment with participative processes of adaptive heritage reuse and to identify more environmentally and socially just trajectories of urban development.
Originality/value
The paper expands the concept of adaptive heritage reuse, considering the active participation of both human and non-human agents. Treating heritage in a laic way, namely free from absolute and preordered judgments of value, it deals with uncomfortable heritage materiality and contexts, illuminating the quality of unpleasant or odd forms of beauty.
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