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Book part
Publication date: 6 May 2003

SHIFTING PERSPECTIVES: ACCOUNTING, VISIBILITY, AND MANAGEMENT ACTION

C.J McNair, Lidija Polutnik, Holly H Johnston, Jason Augustyn and Charles R Thomas

The objective of the research, and paper, is to determine first whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical…

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Abstract

The objective of the research, and paper, is to determine first whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets, and second, whether changes in the accounting abstraction (e.g. the addition of Capacity cost management reports and measurements) lead to changes in how managers perceive, and use, their physical assets. Using a cognitive decision-making structure developed by Wagenaar et al. (1995), this study explores the interplay between the structure and nature of capacity reporting (the surface structure of the decision) and the subsequent analysis and choice of managers within the firm (the deep structure of the decision). A five-site field research methodology was used to gather data from companies across a multitude of industry contexts and situations. Results suggest that the nature of capacity measurement and reporting does shape manager’s perceptions of current and potential future performance (the cognitive surface structure), with major implications for the nature and type of decisions and trade-offs made (the deep structure). Specifically, managers appear to make decisions that are illogical when considered in light of the physical reality of their operations based on the representations of this reality (e.g. the capacity measures and reports). Analysis and interpretation of these results suggest that what accounting makes visible appears to drive decision-making and performance in organization.

Details

Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1016/S1474-7871(02)11001-X
ISBN: 978-1-84950-207-8

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Article
Publication date: 1 February 1990

Influence of Political Action on Innovation: Part II

Peter J. Frost and Carolyn P. Egri

Having a good idea, product or system is often not enough to ensurethe adoption and diffusion of an innovation. Using an organisationalpower and politics perspective…

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Abstract

Having a good idea, product or system is often not enough to ensure the adoption and diffusion of an innovation. Using an organisational power and politics perspective, several published accounts of product and administrative innovation are analysed. The interplay of political tactics or games are found to be present at both the observable surface level and the deep structural level of power relationships in all areas of activity – individual, group, organisational and societal. The viability of two overall political influence strategies, “asking for forgiveness” versus “seeking permission” are contrasted in terms of their implications for the eventual success or failure of a proposed product or administrative innovation. Several propositions and future research directions which focus on the political nature and processes of innovation are suggested.

Details

Leadership & Organization Development Journal, vol. 11 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/01437739010142521
ISSN: 0143-7739

Keywords

  • Innovation
  • Organizations
  • Politics
  • Power
  • Corporate culture
  • Communications

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Article
Publication date: 1 April 2005

A generalised “layered methodology” framework

Joseph Voros

To outline and present a generalised scheme for using “layered methods” in foresight work.

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Abstract

Purpose

To outline and present a generalised scheme for using “layered methods” in foresight work.

Design/methodology/approach

A number of different approaches to “layering” in futures studies and foresight work are examined and synthesised into a generalised scheme. The place of layered methods in foresight work is also examined, and the role of perceptual filters in interpretation is discussed.

Findings

A schema of four major “strata”, each potentially containing multiple sub‐layers, is developed. The strata range from, for example, short‐term trends in the shallowest level, through to long‐term macrohistorical forces at the deepest level.

Practical implications

The generalised scheme enables the practitioner to progressively move to greater levels of understanding as new layers of meaning are uncovered or constructed, as appropriate to the specific nature of the particular foresight engagement. The scheme also represents a template from which purpose‐built interpretive frameworks can be constructed, as needed, in foresight processes and work.

Originality/value

This paper provides a new, generalised and integrated approach to the use of interpretive frameworks in foresight work.

Details

Foresight, vol. 7 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/14636680510700094
ISSN: 1463-6689

Keywords

  • Thinking styles
  • Consciousness
  • Cognition
  • Research methods

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Article
Publication date: 1 January 1990

Influence of Political Action on Innovation: Part I

Peter J. Frost and Carolyn P. Egri

Having a good idea, product or system is often not enough to ensurethe adoption and diffusion of an innovation. Using an organisationalpower and politics perspective…

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Abstract

Having a good idea, product or system is often not enough to ensure the adoption and diffusion of an innovation. Using an organisational power and politics perspective, several published accounts of product and administrative innovation are analysed. The interplay of political tactics or games are found to be present at both the observable surface level and the deep structural level of power relationships in all areas of activity – individual, group, organisational and societal. The viability of two overall political influence strategies, “asking for forgiveness” versus “seeking permission” are contrasted in terms of their implications for the eventual success or failure of a proposed product or administrative innovation. Several propositions and future research directions which focus on the political nature and processes of innovation are suggested.

Details

Leadership & Organization Development Journal, vol. 11 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/01437739010142512
ISSN: 0143-7739

Keywords

  • Innovation
  • Organizations
  • Politics
  • Power
  • Corporate culture
  • Recruitment

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Article
Publication date: 1 April 1999

The zone of entanglement: change, non‐change and the new managerial ideology of ephemera

David Rooney and Greg Hearn

We argue that change management has become ideological and that by selective use of complexity research has used the imperative for change to further political and…

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Abstract

We argue that change management has become ideological and that by selective use of complexity research has used the imperative for change to further political and economic agendas. We seek to redress this situation by developing a critical perspective on change and a new metaphor, the zone of entanglement, to assist critical analysis of change. Central to our argument is that a dynamic of change is non‐change. In this vein, we show that there are deep, robust and persistent structures that dampen change and which, if recognized, may help in achieving organic change, resulting in positive social transformations.

Details

Foresight, vol. 1 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/14636689910802106
ISSN: 1463-6689

Keywords

  • Change
  • Ephemera
  • History

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Article
Publication date: 13 February 2020

Towards a general hybrid theory in wicked problem structuring part 2: the relational agency paradigm

Maurice Yolles

This paper has two parts. The purpose of part 1 explains the need for an adaptive paradigm that can efficaciously respond to the complex issues in wicked problems and the…

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Abstract

Purpose

This paper has two parts. The purpose of part 1 explains the need for an adaptive paradigm that can efficaciously respond to the complex issues in wicked problems and the fundamentals that this requires were identified. It involved the formulation of a cross-disciplinary relational methodologically plural paradigm with certain properties. The purpose in this Part 2 is to provide a theoretical framework. It adopts autonomous agency theory in which paradigm holders collectively act as “living system” agencies and deliver “living stories” to create coherence in addressing wicked problem issues, and then adopts hybrid structures to address this need.

Design/methodology/approach

The approach seeks to address wicked problem issues. Wicked problems do not respect academic disciplines, requiring a cross-disciplinary approach. Autonomous agency theory is adopted capable of structuring cross-disciplinary inquiry processes and formulating a hybrid inquiry paradigm. The paper sets up a narrative that delivers a structured essay resulting in a general theory of hybrid inquiry. This paradigm is explored in detail, considering how it can be applied to wicked problems.

Findings

The paradigm, which traditionally defines a field of study conceptualises and regulates approaches that enable inquiry into behavioural systems. Mono-disciplinary, they are not suitable for the resolution of issues that arise from cross-disciplinary wicked problems. To resolve this, a relational paradigm has been defined within which sits a cross-disciplinary hybrid inquiry system. A general theory of hybrid inquiry has been offered, with an appropriate illustration in ecosystem management. It is shown that agency theory can successfully embrace a relational paradigm.

Research limitations/implications

To determine the limitations of this theory, there is a need to provide exemplars, which is currently premature. Another outcome is to centre on modes of practice in hybrid inquiry but there is insufficient space for this here.

Originality/value

This paper makes an original contribution by formulating a structured approach on the creation of a relational paradigm capable of supporting hybrid inquiry. It also adopts cross-disciplinary theory to make its case for a relational paradigm, recognising that wicked problems are cross-disciplinary. As part of the regulatory process it connects Rittel’s issue-based information system (IBIS) schema intended to resolve wicked problems issues and the Johari Window and explains how they would relate. A means is suggested for determining the degree of undecidability of wicked problems issues and hence that of the models that inquiry produces. This uses formative characteristics that define a modelling space. The paper also adopts Husserl’s concept or lifeworld, which acts as a channel for complex narrative theory through which regulative processes are enabled.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/K-10-2019-0691
ISSN: 0368-492X

Keywords

  • Agency theory
  • Wicked problems
  • Relational paradigms
  • Problem structuring methods
  • Living systems
  • Living stories
  • Plural-methodology and hybrid inquiry
  • IBIS and the Johari Window

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Article
Publication date: 3 October 2016

Blind spots in global strategy: applications in emerging markets

Seung Ho Park and Gerardo R. Ungson

The purpose of this paper is to apply the concept of blind spot to illustrate the misapplication of extant global strategies to emerging markets. The authors discuss cases…

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Abstract

Purpose

The purpose of this paper is to apply the concept of blind spot to illustrate the misapplication of extant global strategies to emerging markets. The authors discuss cases of multinationals and indigenous local companies to draw insights on firm operations in emerging markets. The authors unpack four specific blind spots that have resonated repeatedly in their operations: an adherence to unqualified scaling, the intractability of localization, the opacity of non-government intervention, and an undue attention to disruption rather than transformation. The study concludes with recommendations that can help companies be better aware of the blind spots and manage more effectively in emerging markets.

Design/methodology/approach

Conceptual.

Findings

Four blind spots: an adherence to unqualified scaling, the intransitivity of localization, the illusion of non-government intervention, and an undue attention to disruption rather than transformation.

Practical implications

The paper is primarily for practitioners.

Originality/value

This study presents some of the key findings from our previous studies on emerging market issues. The authors recently published four different books on various themes on emerging markets. The findings presented in this paper come strictly from these previous projects.

Details

Cross Cultural & Strategic Management, vol. 23 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/CCSM-02-2016-0039
ISSN: 2059-5794

Keywords

  • Scaling
  • Emerging markets
  • Blind spots
  • Marketing-centric and production-centric modalities
  • Surface and deep structures
  • Unbalanced growth

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Article
Publication date: 5 March 2018

Oral history and farmworker studies

Jonathan Hagood and Clara Schriemer

The purpose of this paper is to explore three sociocultural themes common to migrant and seasonal farmworkers and to demonstrate the value of incorporating oral history…

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Abstract

Purpose

The purpose of this paper is to explore three sociocultural themes common to migrant and seasonal farmworkers and to demonstrate the value of incorporating oral history into healthcare practice and quantitative, qualitative, or mixed-methods research programs, as oral history is a culturally sensitive approach to working with vulnerable populations.

Design/methodology/approach

This paper examines 17 oral histories from farmworkers residing in Ottawa County, Michigan, in the late summer of 2014. The theoretical framework section has two aims. First, it explains the significance of “cultural sensitivity” and “deep structure” to the practice of effective healthcare. Second, it introduces oral history as a form of deep structure cultural sensitivity.

Findings

Three themes emerge from the collected oral histories: stress/anxiety of undocumented status, honor/worth of honest work, and the importance of educating migrant children. Undocumented status is found to be the hub of farmworker health inequities while worth of work and education are described as culturally sensitive points of conversation for healthcare workers engaging with this population. Finally, oral history is found to be a useful method for establishing the deep structure of cultural sensitivity.

Originality/value

This paper gives a voice to farmworkers, an inconspicuous population that disproportionately suffers from health inequities. In addition, this paper acts as a case study promoting the use of oral history as a novel, culturally sensitive research method.

Details

International Journal of Migration, Health and Social Care, vol. 14 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/IJMHSC-08-2016-0033
ISSN: 1747-9894

Keywords

  • Oral history
  • Migrant
  • Cultural competence
  • Cultural sensitivity
  • Farmworkers

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Article
Publication date: 1 July 1998

A cybernetic exploration of methodological complementarism

Maurice Yolles

The systems domain maintains methodologies for inquiring into problem situations in order to introduce intervention for some purpose or other. In general each derives from…

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Abstract

The systems domain maintains methodologies for inquiring into problem situations in order to introduce intervention for some purpose or other. In general each derives from a distinct paradigm that some suggest represents a condition of fragmentation. We offer a way of seeing systems methodologies holistically and cybernetically from a relationship between paradigms and weltanschauungen.

Details

Kybernetes, vol. 27 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/03684929810221564
ISSN: 0368-492X

Keywords

  • Cybernetics
  • Methodology
  • Paradigms
  • Systems

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Article
Publication date: 1 January 1984

The Bloody Worm: The Production of a Consulting Report

Steve Linstead

In a previous article [I] I explored the consulting process from a social anthropological perspective, suggesting that there are significant parallels between the role of…

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Abstract

In a previous article [I] I explored the consulting process from a social anthropological perspective, suggesting that there are significant parallels between the role of sorcerer amongst “primitives” and that of consultant amongst organisational man. The focus of that paper was on discussion of two case examples highlighting problems of entry and contracting. This article focuses on the production of the consultant's report. The report is presented as the centrepiece of the consultancy ritual, a reflexive account so constructed as to present and analyse data in a way which will partly interpret, partly “seed” interpretations and partly function as a performance which will engineer its own acceptance. Possibilities of future failure may also be anticipated. The efficacy of such reports is questioned by the presentation of data which, although crucial to understanding the situation, would not normally be available to a consultant seeking to intervene. The success or failure of a consultancy report is therefore seen not as a result of its effectiveness in presenting facts and solving problems, but in its persuasiveness as an account, its support of the deep structures of the organisation, its value for money as a performance and its ability to generate and sustain present and future agreement.

Details

Personnel Review, vol. 13 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/eb055491
ISSN: 0048-3486

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