Search results

This paper presents an in‐depth study of the processes of constructing a new strategy in a large Danish government‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation is used. The paper provides a story of a translation of strategy and related management initiatives using Callon's four moments of translation. The story illustrates how, during the translation process, accounting changed its characteristics and uses from principles of control to principles of financialisation. Such emergent forms of accounting also reflect the political manoeuvring in the organisation as the result of network relationships. However, networks are open to erosion and undermining by active agents, changing the purposes of accounting. Whereas other authors within accounting, applying the sociology of translation, usually conceptualise accounting as inscriptions, this study explicates accounting as an interessement device. Finally, the study suggests that the sociology of translation may be a promising explication of accounting change.

The purpose of this paper is to tell the story of the evolution of knowledge exchange (KE) activity within a department in a university in the north west of England and to understand this activity through the lens of actor‐network theory.

Applying the sociology of translation to one qualitative interview shows how different actors were enrolled and mobilized into a KE actor‐network. The process of translation consists of four stages, problematisation, enrolment, interessement and mobilisation of allies which have been applied to the data to tell the story of the KE actor‐network. This is a cross‐disciplinary approach using a theoretical framework from sociology and applying it to a management/organizational context.

This framework brings fresh ways of looking at the importance of KE networks within universities. Although limited to one interview, the methodology allows for an in‐depth reading of the data and shows how resilient and flexible this actor‐network is to withstand and respond appropriately to shifts in policy and subsequent provisions for small‐ and medium‐sized enterprise business support.

Building from one case, the paper concludes that this account adds to an historical understanding of how universities become involved with KE activities. The inclusion of non‐human actors allows for a deeper understanding of the actor‐network and shows the importance of actors such as White Papers, pots of funding and physical buildings to the role of KE within higher education.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Several studies have recently documented projects of organizational transformation and modernization which, commonly clustered under the umbrella term “New Ways of Working” (NWoW), simultaneously entail material, technological, cultural and managerial dimensions. Academic contributions, however, have paid little attention to the mechanisms allowing such projects to progressively become legitimized in organizational discourses and practices. The purpose of this paper is to investigate the distinctive features of the legitimation process underlying the implementation of NWoW projects.

This paper relies on a longitudinal, three-year analysis of a large insurance company. Data were collected through qualitative methods including semi-structured interviews (48), periods of observation (3 months) and document analysis (78).

The paper develops a grounded and integrative framework of legitimation processes underlying “NWoW” change projects. The framework emphasizes four decisive operations of translation in “NWoW” design and implementation: translating material constraints into strategic opportunities; translating strategic opportunities into a quantitative business plan supported by the top management; translating compelling discourses around “NWoW” into an organizational machinery; and translating a transformation project into discourses of unequivocal success, conveyed by legitimate spokespeople within and beyond the organization.

Besides contributing to the understanding of a managerial fashion, which has received little academic attention so far, the paper also offers an original integrative framework to account for legitimation processes that combines two theoretical approaches – the sociology of translation and research on institutionalist work.

Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research.

The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus.

Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way?

The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.

The purpose of this paper is to argue that the interface between projects is of particular interest when organizing development projects. It offers a theoretical discussion of translation and inscription phases, not only because they are important to the understanding of mobilizing action in development projects, but also because they are crucial in a chain of sequential projects that are organized as responses to new situations.

The paper uses illustrations of development projects in public management in Sweden to discuss a fundamental organizing problem of projects: how project delimitation and formation take place.

The paper has focused on organizational change and development projects regarding environmental and health care organization renewal projects. It has analyzed how such projects are organized and linked to context. Development problems and their solutions cannot be divided into a functional structure since they overlap and demand attention by a multitude of perspectives during translation.

It is theoretically interesting to highlight certain slices of the organizational reality in projects. The paper has chosen a project perspective and focus at the beginning and end of projects. In theoretical terms, it has chosen to call these phases translation and inscription.

Projects are different compared with permanent organizations due to the existence of beginnings and endings. On the one hand, permanent organizations are normally “going concerns” where the start is back in history and the end is clouded in a distant future. On the other hand, in a project, translation and inscription phases are unavoidable as they are triggered by the specific conditions underlying beginnings and endings.

Projects with clear boundary‐overlapping character cannot be judged with concepts stemming from the methods of construction project management. In contrary, the paper argues that there are two other concepts that can better explain the special organizing problems invoked by the cases cited here: translation and inscription.

The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing on the sociology of translation (Latour). A central idea will be the use of accounting techniques to influence decision makers both within and outside the health institutions. The power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al.), will be a central theme in understanding the role of accounting systems as technology. Drawing from Latour has helped to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. This paper provides a detailed description of events at the research site, a large regional hospital (HW). The paper consists primarily of a descriptive case study of aspects of the change process as it has impacted on the research site.

The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing on the sociology of translation (Latour, 1987a). A central idea will be the use of accounting techniques to influence decision makers both within and outside the health institutions. The power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al., (1992)), will be a central theme in understanding the role of accounting systems as technology. Drawing from Latour has helped to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. This paper provides a detailed description of events at the research site, a large regional hospital (HW). The paper consists primarily of a descriptive case study of aspects of the change process as it has impacted on the research site.

This paper seeks to take a patient‐centred perspective in exploring the treatment of multiple and chronic illnesses in inter‐organizational care practice in Finland.

The theoretical approach of the study is based on the sociology of translation and on cultural historical activity theory. The methodology of multi‐locale ethnography is used to research the translations in one patient's healthcare procedures in multiple care settings.

The care procedures emerge as unintegrated for the patient in the study. The patient has to take responsibility for his overall care since the medical professionals involved have only limited knowledge of other providers' care procedures. Despite their efforts to collaborate, professionals are lost in translation across healthcare boundaries.

Single cases are problematic for advancing generalizations on a research topic. The case of this study presents an example of the translations in the care procedures for a patient with multiple and chronic illnesses.

Unintegrated care organization poses a difficult challenge to patient‐centred care if the ideals of consumerism are followed in the health care system. A patient, with limited medical knowledge, may not be able to master an overall pattern of chronic illness care in a sustainable way. Better management and coordination of specialized knowledge are required for patients with chronic illnesses.

In contrast with the many studies that report on patients' experiences of illness, the paper provides new insights into the patient experience of health care organization.

The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.

The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.

Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.

The paper proposes themes for a research agenda on translation in accounting.

The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.