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Open Access
Article
Publication date: 29 September 2020

Hui Situ, Carol Tilt and Pi-Shen Seet

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of…

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Abstract

Purpose

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.

Design/methodology/approach

This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.

Findings

The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.

Originality/value

The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.

Details

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

Keywords

Article
Publication date: 19 January 2015

Pingying Zhang, Paul Fadil and Chris Baynard

The purpose of this paper is to better understand dependency issues between the CEO and the board as well as the between the board and CEO through Emerson’s power dependency…

Abstract

Purpose

The purpose of this paper is to better understand dependency issues between the CEO and the board as well as the between the board and CEO through Emerson’s power dependency framework.

Design/methodology/approach

A symbolic management approach is integrated with a board-CEO power dependency model to study the dependency issues.

Findings

According to the symbolic management perspective, uncertainty increases the likelihood of symbolic actions. A high level of uncertainty in CEO dependency issues suggests a high likelihood that board power over the CEO is manifested on a symbolic level, whereas a low level of uncertainty in board dependency issues suggests otherwise for CEO power over the board. The core of board-dependency issues is information provision.

Practical implications

A focus on improving board control over CEO performance, compensation and strategic proposals is likely to generate symbolic actions without an effective result.

Originality/value

The paper advocates that an effective approach to enhance board power is through reducing board information dependency on the CEO.

Details

Competitiveness Review, vol. 25 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 1 December 1999

Michelle Lynn Kaarst‐Brown

Power and politics have long been accepted as often detrimental elements of change processes. An element of the political arena that has received limited attention, however, is…

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Abstract

Power and politics have long been accepted as often detrimental elements of change processes. An element of the political arena that has received limited attention, however, is the inadvertent symbolism associated with the presence of an external consultant or change agent. Presents a retrospective analysis of role symbolism of two consultants during a 14‐month change project. Using concepts drawn from theories on organizational power, stages of change, and symbolism, a framework of five symbolic roles of the external consultant is presented. These roles include symbol of change‐to‐come, symbol of changing norms and values, symbol of power redistribution, symbolic wishing well, and symbol of organizational empowerment. The emergence, significance and implications of these symbolic roles during different change stages are explored. Implications are developed for researchers, change agents and external consultants in general.

Details

Journal of Organizational Change Management, vol. 12 no. 6
Type: Research Article
ISSN: 0953-4814

Keywords

Abstract

Details

International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 27 June 2008

Karl von Holdt and Edward Webster

Is labour's decline permanent, or is it merely a temporary weakening, as Beverley Silver suggests in her recent book, as the labour movement is unmade and remade in different…

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Abstract

Purpose

Is labour's decline permanent, or is it merely a temporary weakening, as Beverley Silver suggests in her recent book, as the labour movement is unmade and remade in different locations and at different times? The article aims to examine this question in South Africa, one of the newly industrialised countries of the 1960s and 1970s, now largely bypassed by new manufacturing investment destined for countries such as India and China.

Design/methodology/approach

The paper concentrates, through six case studies, on the growing non‐core and peripheral zones of work and examines the impact of the restructuring on labour.

Findings

The evidence presented is ambiguous. While there have been significant innovative union organising experiments, it may be that the structural weakening of labour has been too great and that the new sources of power are too limited, to permit effective reorientation.

Practical implications

It is concluded that significant progress will only be made if there is a concerted effort to commit resources and above all to develop new associational strategies that recognise the potential for symbolic power as an alternative to the erosion of structural power of workers and the unions that represent them. Unless such a shift is made the crisis of labour movements internationally may be better understood as a permanent crisis than the temporary one Silver suggests.

Originality/value

The paper identities the potential for new strategies to develop and sustain associational and symbolic power that might compensate for weakened structural power and facilitate a remaking of the labour movement under new conditions.

Details

Employee Relations, vol. 30 no. 4
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 3 June 2020

Mhamed Biygautane, Stewart Clegg and Khalid Al-Yahya

Existing public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational…

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Abstract

Purpose

Existing public–private partnership (PPP) literature that explicitly adopts neo-institutional theory, tends to elucidate the impact of isomorphic pressures and organizational fields and structuration on PPP projects. This paper advances this literature by presenting the institutional work and micro-level dynamics through which actors initiate and implement a new form of project delivery. The authors show how actors enact responses to institutional structuration in the expansion and transformation of an airport from a public entity into a PPP in Saudi Arabia.

Design/methodology/approach

The authors use a single case study design that offers an empirically rich and thick description of events such as the dynamic processes, practices and types of institutional work carried out by actors and organizations to deliver the project under investigation.

Findings

Religious symbolic work as social integration triggered system integration work, which expanded the power capabilities of individual actors leading the project. Repair work then followed to alleviate the negative effects of disempowering the agency of actors negatively affected by the PPP model and to streamline the project implementation process.

Practical implications

This research offers several practical implications. For PPPs to operate successfully in contexts similar to the Gulf region, policymakers should provide strong political support and be willing to bear a considerable risk of losses or minimal outcomes during the early phases of experimentation with PPPs. Also, policymakers should not only focus their attention on technical requirements of PPPs but also associate new meanings with the normative and cultural-cognitive elements that are integral to the success of PPP implementation. In order to design strategies for change that are designed to fit the unique cultural and sociopolitical settings of each country, policymakers should empower capable individual actors and provide them with resources and access to power, which will enable them to enforce changes that diverge from institutionalized practices.

Social implications

This research connected the PPP literature with theoretical frameworks drawn from neo-institutional theory and power. It would be valuable for further research, however, to connect ideas from the PPP literature with other disciplines such as psychology and social entrepreneurship. PPP research examines a recent phenomenon that can potentially be combined with non-traditional streams of research in analyzing projects. Expanding the realm of PPP research beyond traditional theoretical boundaries could potentially yield exciting insights into how the overall institutional and psychological environments surrounding projects affect their initiation and implementation.

Originality/value

The paper contributes new insights regarding the roles of religious symbolic work, allied with social and system integration of power relations in implementing PPP projects. It suggests a theoretical shift from structures and organizational fields – macro- and meso-levels of analysis – to individuals – micro-level – as triggers of new forms of project delivery that break with the status quo.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 September 2015

Sally Jones

This paper aims to to explore power and legitimacy in the entrepreneurship education classroom by using Pierre Bourdieu’s sociological and educational theories. It highlights the…

Abstract

Purpose

This paper aims to to explore power and legitimacy in the entrepreneurship education classroom by using Pierre Bourdieu’s sociological and educational theories. It highlights the pedagogic authority invested in educators and how this may be influenced by their assumptions about the nature of entrepreneurship. It questions the role of educators as disinterested experts, exploring how power and gendered legitimacy “play out” in staff–student relationships and female students’ responses to this.

Design/methodology/approach

A multiple-method, qualitative case study approach is taken, concentrating on a depth of focus in one UK’s higher education institution (HEI) and on the experiences, attitudes and classroom practices of staff and students in that institution. The interviews, with an educator and two students, represent a self-contained story within the more complex story of the case study.

Findings

The interviewees’ conceptualization of entrepreneurship is underpinned by acceptance of gendered norms, and both students and staff misrecognize the masculinization of entrepreneurship discourses that they encounter as natural and unquestionable. This increases our understanding of symbolic violence as a theoretical construct that can have real-world consequences.

Originality/value

The paper makes a number of theoretical and empirical contributions. It addresses an important gap in the literature, as educators and the impact of their attitudes and perceptions on teaching and learning are rarely subjects of inquiry. It also addresses gaps and silences in understandings of the gendered implications of HE entrepreneurship education more generally and how students respond to the institutional arbitration of wider cultural norms surrounding entrepreneurship. In doing so, it challenges assertions that Bourdieu’s theories are too abstract to have any empirical value, by bridging the gap between symbolic violence as a theory and its manifestation in teaching and learning practices.

Details

International Journal of Gender and Entrepreneurship, vol. 7 no. 3
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 25 August 2020

Akhila Chawla

The purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power…

Abstract

Purpose

The purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power, position and understandings between dominant micro actors and disenfranchised rural citizens.

Design/methodology/approach

Enlisting Bourdieu's practice theory concepts of field, habitus, capitals and symbolic violence, the case study is informed by semi-structured interviews at central, state, district, block and village levels as well field observations and secondary data. This study is a part of a larger critical accounting research project conducted in India over four months, covering eight annual implementation cycles.

Findings

The study demonstrates that despite entrenched hegemonic micro forces and public sector corruption, SA's accounting and accountability practices have altered the rules of the game in this field. This emancipatory perspective has redefined deep-seated, generational patterns of power relations and domination, impacting the distribution of capitals and habitus in the daily life of rural citizens.

Research limitations/implications

This study provides an alternative perspective to understanding governmental SA formats in developing nation contexts at the micro level. In line with Celerier and Botey's (2015) focus on inclusionary and democratic participation, this study challenges the dominant perspective of accounting as strengthening power asymmetries and focuses on its potential as an emancipatory agent.

Originality/value

The paper provides a site of effective implementation of a participative accountability practice in developing nation contexts that offer suggestions to states, countries and policy-makers. This paper also adds to critical accounting literature in the field of SA and social services at a micro level. Drawing upon Bourdieu in this underexplored field, it shines a light on relational elements of change through accounting and accountability practices for researchers and practitioners.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 17 October 2016

Luisa Lombardi

The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

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Abstract

Purpose

The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

Design/methodology/approach

A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study.

Findings

The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians.

Research limitations/implications

Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights.

Practical implications

As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used “by” Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession.

Originality/value

This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 May 2020

Renee Flasher, Michelle Lau and Dara M. Marshall

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This…

Abstract

Purpose

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.

Design/methodology/approach

Researchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.

Findings

The distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.

Research limitations/implications

Stakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.

Practical Implications

Given the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.

Originality/value

Beyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

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