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Article
Publication date: 10 November 2022

Ingrid Jeacle

This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of…

Abstract

Purpose

This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of slavery across the British colonies in 1833. It contributes to accounting research in the field of valuation, particularly to understanding the practices of valuing human life.

Design/methodology/approach

The methodology is primarily archival and draws on the records of the Slave Compensation Commission held at the British National Archives (Kew).

Findings

The paper makes two contributions to the literature. Firstly, it contributes to the valuation studies literature by suggesting the significance of understanding the practice of valuation as a product of the dynamics of strategic action fields (Fligstein and McAdam, 2012). Secondly, it contributes to the theory of strategic action fields by revealing the role of calculative technologies in supporting the organizational apparatus of valuation within the Slave Compensation Commission, and therefore suggests the powerful role of accounting in stabilizing a strategic action field.

Originality/value

The paper provides novel insights into the monetary commensuration of life and the role of calculative technologies in that valuation process.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 1 September 2015

Howard Lune

How do transnational social movements organize? Specifically, this paper asks how an organized community can lead a nationalist movement from outside the nation. Applying the…

Abstract

How do transnational social movements organize? Specifically, this paper asks how an organized community can lead a nationalist movement from outside the nation. Applying the analytic perspective of Strategic Action Fields, this study identifies multiple attributes of transnational organizing through which expatriate communities may go beyond extra-national supporting roles to actually create and direct a national campaign. Reexamining the rise and fall of the Fenian Brotherhood in the mid-nineteenth century, which attempted to organize a transnational revolutionary movement for Ireland’s independence from Great Britain, reveals the strengths and limitations of nationalist organizing through the construction of a Transnational Strategic Action Field (TSAF). Deterritorialized organizing allows challenger organizations to propagate an activist agenda and to dominate the nationalist discourse among co-nationals while raising new challenges concerning coordination, control, and relative position among multiple centers of action across national borders. Within the challenger field, “incumbent challengers” vie for dominance in agenda setting with other “challenger” challengers.

Details

Research in Social Movements, Conflicts and Change
Type: Book
ISBN: 978-1-78560-359-4

Keywords

Book part
Publication date: 25 November 2019

Mattia Anesa, Konstantinos Chalkias, Paula Jarzabkowski and Andreas Paul Spee

This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, the authors argue that the recursive dynamics of institutions…

Abstract

This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, the authors argue that the recursive dynamics of institutions and action orient actors toward the maintenance of distinct and contradictory practices within, rather than bridging across, different fields. The authors corroborate our argument with an illustration of how corporate executives strategize within the tax field compared to the philanthropy field. Specifically, the authors show how actors are simultaneously oriented by different capitals toward apparently contradictory strategies. This chapter provides promising avenues for future research on the microfoundations of institutions, inter-field dynamics, and critical accounting and business ethics studies.

Details

Microfoundations of Institutions
Type: Book
ISBN: 978-1-78769-127-8

Keywords

Book part
Publication date: 6 August 2018

Mario Aquino Alves and Marcus Vinícius Peinado Gomes

We analyze how Brazilian Black Movement organizations and banks deployed different mechanisms like cooperation, cooptation, and confrontation that generated affirmative action

Abstract

We analyze how Brazilian Black Movement organizations and banks deployed different mechanisms like cooperation, cooptation, and confrontation that generated affirmative action initiatives in the banking sector at the beginning of this century. Black movement organizations triggered an institutional change by connecting fields and exploring a constellation of strategies. However, Brazilian banks adopted defensive strategies aiming to accommodate their interests. We find that only piecemeal change occurred, as the field’s structures – resource distribution and power – remained unscratched. We conclude by noting how the success of social movement strategies can depend upon the framing and sense-giving work that social movements conduct in their continuous jockeying activity toward incumbents.

Details

Social Movements, Stakeholders and Non-Market Strategy
Type: Book
ISBN: 978-1-78754-349-2

Keywords

Book part
Publication date: 22 July 2014

Kelly Moore and Matthew C. Hoffmann

Field theory is waxing in the sociology of science, and Pierre Bourdieu’s work is especially influential. His characterization of field structure and dynamics has been especially…

Abstract

Field theory is waxing in the sociology of science, and Pierre Bourdieu’s work is especially influential. His characterization of field structure and dynamics has been especially valuable in drawing attention to hierarchical and center-periphery relations in science and technology, and to the stability and reproduction of science and technology practices. What field theory does less well, however, is to capture the existence of multiple (including marginal) logics around a given sociotechnical object. Nor does it capture the dynamics of a specific logic of neoliberal capitalism in the US: the cultural and economic value of entrepreneurship that emphasizes the continual reconfiguration of social relations, which has its roots in a longer US history of progress-through-reinvention, and is abetted by new technologies designed to continually “update” and remix. Much better at capturing these qualities, we argue, is an institutionalist theory in which dynamism, not stasis, is foregrounded, and there is room for multiple, contradictory, and non-cognitive logics to co-exist. Using the expansion of “alternative nutrition” in the US, we show that its formation took place via the conjunction of parallel streams of social action that encompassed diverse logics and encouraged creativity and hybridity. More generally, variability in field stability and qualities, not static fields, deserve analytic attention.

Details

Fields of Knowledge: Science, Politics and Publics in the Neoliberal Age
Type: Book
ISBN: 978-1-78350-668-2

Book part
Publication date: 24 March 2017

Roy A. Nyberg and Masaru Yarime

We examine the concept of ‘organisational fields’, a notion employed frequently, but at times with inconsistency, to describe supra-industrial conglomerations of organisations…

Abstract

We examine the concept of ‘organisational fields’, a notion employed frequently, but at times with inconsistency, to describe supra-industrial conglomerations of organisations with a mutual interest. We find this concept analytically useful in today’s world of rapid technological change and of organisations searching for business across industry boundaries. With our study of smart-city development in Japan, we provide an alternative theory to the predominant socio-cognitive explanations of how organisational fields emerge. Based on our empirical case, the drivers for the early development of an organisational field are concrete organisational actions to assemble the tangible objects of the new field.

Book part
Publication date: 22 July 2014

David J. Hess and Scott Frickel

This Introduction gives a historical and theoretical overview of this volume on Fields of Knowledge: Science, Politics and Publics in the Neoliberal Age, which showcases original…

Abstract

This Introduction gives a historical and theoretical overview of this volume on Fields of Knowledge: Science, Politics and Publics in the Neoliberal Age, which showcases original research in political sociology of science targeting the changes in scientific and technological policy and practice associated with the rise of neoliberal thought and policies since the 1970s. We argue that an existing family of field theoretic frameworks and empirical field analyses provides a particularly useful set of ideas and approaches for the meso-level understanding of these historical changes in ways that complement as well as challenge other theory traditions in sociology of science, broadly defined. The collected papers exhibit a dual focus on sciences’ interfield relations, connecting science and science policy to political, economic, educational, and other fields and on the institutional logics of scientific fields that pattern expert discourses, practices, and knowledge and shape relations of the scientific field to the rest of the world. By reconceptualizing the central problem for political sociology of science as a problem of field- and inter-field dynamics, and by critically engaging other theory traditions whose assumptions are in some ways undermined by the contemporary history of neoliberalism, we believe these papers collectively chart an important theoretical agenda for future research in the sociology of science.

Details

Fields of Knowledge: Science, Politics and Publics in the Neoliberal Age
Type: Book
ISBN: 978-1-78350-668-2

Book part
Publication date: 14 August 2014

Stine Grodal and Nina Granqvist

Studies show that discourses are important in legitimating emerging fields. However, we still lack understanding of how potential participants’ interpretations of discourses shape…

Abstract

Studies show that discourses are important in legitimating emerging fields. However, we still lack understanding of how potential participants’ interpretations of discourses shape their involvement in emerging fields – particularly when the field’s definition is ambiguous. Drawing on an in-depth study of the emerging nanotechnology field we show that individuals’ affective responses to discourses play an important role in their decisions to participate. We find that discourse, expectations, affective responses, and participation in emerging fields are mutually constituted, and develop a model that shows these interconnections. Theoretically, our study expands understandings of discourse and field emergence by incorporating affect.

Details

Emotions and the Organizational Fabric
Type: Book
ISBN: 978-1-78350-939-3

Keywords

Book part
Publication date: 22 July 2014

Elizabeth Popp Berman

Field theory is one of the most visible approaches in the new political sociology of science, and Fligstein & McAdam’s (F&M) Theory of Fields is the most visible recent attempt to…

Abstract

Field theory is one of the most visible approaches in the new political sociology of science, and Fligstein & McAdam’s (F&M) Theory of Fields is the most visible recent attempt to further it. This paper evaluates F&M’s theory of field transformation by comparing it with Berman’s (2012a) field-based explanation of the changes in the field of US academic science. While F&M’s general framework is quite useful, their explanation, which focuses on struggles between incumbents and challengers over whose conception of the field should dominate, does not map neatly onto the changes in academic science, which saw no such field-level struggles. This suggests that tools are also needed for explaining new settlements that do not result from intentional efforts to establish them. In particular, the case of US academic science shows that local innovations with practices based on alternative conceptions of the field can lead to field-level change. Attention to the interaction between local practice innovations and larger environments provides insights into how change ripples across fields, as well as the ongoing contention and dynamism within even relatively stable fields.

Details

Fields of Knowledge: Science, Politics and Publics in the Neoliberal Age
Type: Book
ISBN: 978-1-78350-668-2

Book part
Publication date: 16 November 2023

Tae-Ung Choi, Grace Augustine and Brayden G King

Organizational theorists and strategy scholars are both interested in how organizations deal with ambiguity, especially in relation to implementation. This chapter examines one…

Abstract

Organizational theorists and strategy scholars are both interested in how organizations deal with ambiguity, especially in relation to implementation. This chapter examines one source of ambiguity that organizations face, which is based on their efforts to implement moral mandates. These mandates, which are related to areas such as environmental sustainability and diversity, are inherently ambiguous, as they lack a shared understanding regarding their scope and associated practices. They are also often broad and systemic and may be unclearly aligned with an organization's strategy. Due to these challenges, in this chapter, we theorize that collective action at the field level is necessary for organizations to advance and concretize moral mandates. We examine this theorizing through the case of the implementation of sustainability in higher education. We hypothesize and find support for the idea that when an organization's members engage in collective action at the field level, those organizations have an increased likelihood of achieving sustainability implementation. To gain insight into this field-to-organization relationship, we qualitatively examine 18 years of conversations from an online forum to develop a process model of moral mandate implementation. We theorize that collective action functions as a field-configuring space, in which actors from a variety of organizations come together to (1) refine the scope of the mandate and (2) create an implementation repertoire that actors can draw on when seeking to bring sustainability to their own organizations. Overall, our study provides a model of how ambiguous moral mandates can be implemented by highlighting the important role of collective action across organizations in concretizing those mandates and providing actors with the tools for their implementation.

Details

Organization Theory Meets Strategy
Type: Book
ISBN: 978-1-83753-869-0

Keywords

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