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Article

Kathryn Bewley, Cameron Graham and Songlan Peng

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value…

Abstract

Purpose

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

Design/methodology/approach

This article engages directly with the arguments of the criticism.

Findings

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

Practical implications

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

Originality/value

This article contributes to a better appreciation of qualitative accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part

Yulia I. Dubova

The purpose of the work is to study the process of development of “conflict-free” socio-economic system from the positions of the theory of conflicts and the theory of systems.

Abstract

Purpose

The purpose of the work is to study the process of development of “conflict-free” socio-economic system from the positions of the theory of conflicts and the theory of systems.

Methodology

The object of the research is development of systems according to the optimistic scenario from the positions of the theory of systems and development of “conflict-free” socio-economic system from the positions of the theory of conflicts. The methods include comparative analysis, dynamic modeling of systems, and formalization. The authors compare treatment of phenomena and processes that emerge during development of system from the positions of the theory of systems and the theory of conflicts and compare the model of development of “conflict-free” socio-economic system from the positions of the theory of conflicts and the theory of systems.

Conclusions

As a result of the research, due to founding on the theory of systems, the theory of economic conflicts receives meta-scientific conceptual and methodological substantiation, which ensures its advantages as compared to the existing theory of economic cycles and the existing theory of economic crises: complex consideration of economic and social effects of conflict, correct description of phases of conflict, and more precise classification of causes of conflicts.

Originality/value

Due to these advantages, the theory of economic conflicts may help to describe, model, and forecast the processes of development of modern socio-economic systems, as well as to classify them via differentiating “conflict” and “non-conflict” systems.

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Book part

Amanda Earley

This paper reconsiders the role of critical theory within the field of consumer culture theory.

Abstract

Purpose

This paper reconsiders the role of critical theory within the field of consumer culture theory.

Methodology/approach

The paper is documentary evidence of a roundtable held at the 10th annual Consumer Culture Theory conference on the subject. The roundtable uses discussion and conceptual methods.

Findings

The author begins with a brief introduction to the use of critical theory in the academy and in CCT more specifically. In the course of the roundtable, it was discovered that the reason we do not talk about critical theory more often may be attributable to its success, rather than failure – indeed, it has inspired so many new academic traditions, that we rarely pause to think of the various critical traditions in one place. Building on this foundation, participants were asked to discuss what critical theory means to them; what theorists they have used; what engagement they have had with critical theory traditions in CCT; and what their vision for critical theory influenced consumer research would be. Participation came from both planned and emergent participants. The final conclusion was the felicitous discovery that critical traditions are alive and well in consumer culture theory, and that there are many pathways to pursue critical consumer research in the future.

Originality/value

The roundtable session and paper are a direct response to the conference theme, which asked conference attendees to reflect on the history of consumer research, and specifically the role of critical theory within it. Moreover, the paper builds upon important debates about the philosophy of science and the role of critical theory within consumer research.

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Book part

Patricia Hill Collins

This essay critically assesses Connell’s Southern Theory. Operating from the premise that knowledge is a “project” embedded in power relations, the essay suggests that…

Abstract

This essay critically assesses Connell’s Southern Theory. Operating from the premise that knowledge is a “project” embedded in power relations, the essay suggests that while the scope of ideas surveyed in Southern Theory is an important accomplishment, two main dilemmas can be found. The first is that Southern Theory inadvertently puts “Northern theory” at the center. The second is that the southern theorists examined tend to be educated elites from the Global South, thereby overlooking other actors in the Global South and their ways of doing theory. Struggling to change, not just the ideas, but also the ownership, vested interests and institutional actors of social theory as knowledge project might create space for much needed dialogues across differences in power.

Details

Decentering Social Theory
Type: Book
ISBN: 978-1-78190-727-6

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Book part

Tarak Barkawi and George Lawson

This article introduces the main themes that animate this special issue: the necessary entanglement of theory and history, the cortical relationship between theory and…

Abstract

This article introduces the main themes that animate this special issue: the necessary entanglement of theory and history, the cortical relationship between theory and practice, and the transboundary (i.e., international) relations that help to constitute systems of both thought and practice. We integrate the contributions to the special issue within these overarching themes and identify their main contributions. We make three core arguments: first, all theory is situated knowledge, derived in and through historical context; second, theory-practice is a single field in which theory arises out of and acts upon historical experience; and third, both social and political theory have international origins, arising from transboundary encounters.

Details

International Origins of Social and Political Theory
Type: Book
ISBN: 978-1-78714-267-1

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Book part

Aleksei V. Bogoviz, Tatiana V. Skryl, Larisa A. Kapustyan, Ksenia V. Ekimova and Julia V. Ragulina

The purpose of the chapter is to consider the methodology of studying socio-economic systems through the prism of the theory of cycles and to analyze applicability of this…

Abstract

Purpose

The purpose of the chapter is to consider the methodology of studying socio-economic systems through the prism of the theory of cycles and to analyze applicability of this methodology to studying economic.

Methodology

Based on the dynamic model of development of socio-economic system through the prism of the theory of cycles, the authors analyze dynamics of development of Russia’s socio-economic system through the prism of the theory of cycles in 2000–2022.

Conclusions

Drawbacks of the existing theory of cycles are determined. First, the models of economic cycles are too idealized and are alien to the current economic reality. These models do not correctly describe cyclic fluctuations of modern socio-economic systems – which is shown by the example of Russia. Second, application of the methodology of the theory of cycles in practice (by the example of Russia) leads to contradictory results. Each indicator of economic growth, including investments into economy, inflation, unemployment level, and balance of federal budget, has its own cyclic fluctuations, which could differ from fluctuations of GDP in constant prices. Third, the system of factors of cyclic fluctuations of socio-economic systems includes primarily economic (not social) factors. Due to this, the theory of cycles takes into account only objective reasons of crises of socio-economic systems.

Originality/value

It is determined that domination of subjective reasons in emergence of economic conflicts makes application of the theory of cycles not applicable to full-scale study of economic conflicts – application of this concept is expedient only as to economic crises that are one of a lot of manifestations of economic conflicts. It is probably that neglecting subjective (social) factors leads to the above contradictions of the theory of cycles and difference between its theoretical models and empirical data. Based on this conclusion, it is substantiated that methodology of studying socio-economic system through the prism of the theory of cycles is not applicable to economic conflicts; it is determined that development of the concept of economic conflicts can specify and improve the methodology of the theory of cycles.

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Book part

Kelsey Skic

Similar to joining comparative education and international education, bridging theory to practice is a hallmark of the field of comparative and international education…

Abstract

Similar to joining comparative education and international education, bridging theory to practice is a hallmark of the field of comparative and international education (CIE). Despite the commonality of citing “theory to practice,” a disconnect exists between comparativists who develop theories and practitioners who supposedly implement them. This article questions the use and meaning of this phrase. Specific questions are posed to explore how “theory to practice” is referenced in CIE publications: What does “theory to practice” mean? Who are theorists? Who are practitioners? Do practitioners know they are practitioners? How do practitioners apply theory? Perspectives from comparativists and practitioners are supplied in response to these guiding questions. These opposing perspectives demonstrate the continued disconnect between and misunderstanding of “theory to practice.” Further research is requested to better understand how these questions are currently represented in the field and how the field should evolve to better reflect theory and practice in the future.

Details

Annual Review of Comparative and International Education 2019
Type: Book
ISBN: 978-1-83867-724-4

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Article

Mansour Abedian, Atefeh Amindoust, Reza Maddahi and Javid Jouzdani

Adopting efficient marketing strategies is a challenging task in a competitive market place involving complex marketing planning, techniques and mechanisms to identify the…

Abstract

Purpose

Adopting efficient marketing strategies is a challenging task in a competitive market place involving complex marketing planning, techniques and mechanisms to identify the best course of action under these circumstances and finding optimal solutions or stable outcomes. Decisions and strategies of competitors in the market influence the selection of the appropriate marketing strategy. The main purpose of this paper is to develop a mathematical methodology based on the game theory approach for planning optimal marketing-mix strategies in dynamic competitive markets, taking into account strategic foresight and interaction effects.

Design/methodology/approach

The game theory approach, as a decision-making tool in conflict situations, is suggested for planning and adopting optimal marketing strategy. The main intellectual attraction of the game theory is essentially a question of how to act in gaming situations against highly rational opponents A kind of static, finite and non-cooperative game analytics approach has been developed for this issue, and the proposed model has been implemented to design optimal marketing strategies for two top brands of the automotive parts market in Iran.

Findings

The findings of this study show that the optimal marketing-mix strategy for brand A is pricing and for brand B is the product strategy.

Practical implications

Game theory and the Nash equilibrium model can provide a practical approach to find and adopt the right strategy, know competitors' movements and strategies and get more profit.

Originality/value

The integration of the game theory approach into the marketing mix framework has been adopted as a generalized model for marketing strategy planning and analysis as well as to resolve some shortcomings of the marketing mix framework. The Nash equilibrium model has been used to analyze the results. The incorporation of game theory into marketing models has the potential to enrich the scope of marketing modeling.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

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Article

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about…

Abstract

Purpose

The purpose of this study is to develop a meta-model for organisational change based on a literature review across organisational theories, specific theories about organisational change and systems theories related to theories of organisational change.

Design/methodology/approach

The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms. The research is based on an extensive literature review for the period 1972–2012 which covers organisational theories, systems theories relating to organisational change theories, and specific theories of organisational change. It used the Social Sciences Citation Index using as search items change, transformation, organization[al] model, theory, systems, and combinations of these terms.

Findings

The meta-model is constructed as a complex systems model including the four discourses and their process elements. As each discourse provides specific and different insights into how organisational change occurs, we can widen our field of view on change by switching between different discourses. This also allows a holistic rather than the reductionist methods of other approaches.

Practical implications

The meta-model makes it possible to look at organisational change from a variety of angles. Structural, cultural, behavioral and strategic change can be looked at from four different dimensions. It allows for insights from the different discourses to be drawn upon, as each of which have their merits but also their own limitations. By going beyond the normative discourse, it provides for a model of organisational change that better reflects the complexity of change in real life settings and captures the complexity of the research literature.

Originality/value

The paper seeks to demonstrate that a systems model of change is better able to capture the complex nature of change than are linear models. Synthesizing this literature has been undertaken previously but this has usually been done with linear models of change which have produced limited results.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

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Article

Herman Aksom

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of…

Abstract

Purpose

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives.

Design/methodology/approach

This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions.

Findings

Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa.

Practical implications

The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle.

Originality/value

Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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