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Bureaucratic power – the power derived from the formal authority of the bureaucratic organization – has become a central organizing mechanism in modern societies. In this study, we develop theoretical arguments to identify institutional sources as well as limitations of bureaucratic power. We argue that the very institutional sources of bureaucratic power also cultivate the countervailing forces that set limit to the exercise of bureaucratic power in formal organizations. These arguments and considerations are illustrated in two case studies of the “inspection and appraisal” processes in the Chinese bureaucracy. Our study raises issues about organizational isomorphism and calls for a closer look at the behavioral patterns in organizational processes.

Analysts of modern-day sub-Saharan Africa have argued that its “neopatrimonial regimes,” descending from pre-colonial polities, translate badly to the scale of the nation-state and hinder democratic accountability. In this paper, I argue by contrast that the problem with today’s failed or failing states is that they are not patrimonial enough, if we understand patrimonialism in classic Weberian terms as a system based on traditions of reciprocal interdependence between rulers and citizens, and characterized by personal but malleable ruling networks. I make this argument by showing how the Asante Empire in the 18th and 19th centuries shifted from a working model, incorporating both patrimonial and bureaucratic forms of authority, to an exploitative one that reneged on its traditional commitments to the wider public. The cause of this shift was the expansion of exchange with European nations as a rival avenue to power and wealth. This problem continues today, where African rulers are incentivized by the demands of global banks, the United Nations, and G20 governments rather than internal authority traditions, thus limiting their ability to establish locally effective and publically accountable hybrids of patrimonial and bureaucratic governance.

With the shift from an industrial to a knowledge economy, organization theorists continue to address the role and nature of control in organizational structure. The continuing utility of bureaucracy in new organizational forms was a focal point for this discussion. Research on this shift contributes to the ongoing debate on the role of ethics in bureaucratic and post-bureaucratic organizations. This paper suggested that the work of the artist Joseph Cornell provides a visual representation of the dimensions of this debate. First, the paper introduced Cornell to the reader. Next, the paper reviewed the research on bureaucratic and post-bureaucratic organizations with a focus on ethics, control, and enchantment in organizations. To provide visual reflections of the literature, this paper embedded examples of Cornell’s works throughout the discussion. Cornell’s art not only provides representations of these organizational forms, but also demonstrates how conflicts of an artist capture the development of thought within this area of organizational analysis.

Regulatory authority officials in Korea have been considerably strong enough to affect citizen’s intentions and alter their incentives to take new challenges. But, from the result of steady regulation reform, absurd bureaucratic interventions have been sharply reduced. Corruption in the process of rent seeking has decreased too. It is impossible to exercise regulatory authority that infringes on the essence of the freedom of the people because people who live in a democratic society would not accept these absurd practices.

This chapter introduces some key features of the regulatory management system in South Korea as well as the challenges that need to be overcome. In particular, the bureaucracy has worked hard to chip away at past regulations that produce rents for various private interest groups but provide little to society at large. Regulatory quality is tied closely to democracy as maintaining a fair and even playing field for entrepreneurs is a key freedom. Introducing checks and balances into the regulatory system can be an important way to facilitate this goal. The Regulatory Reform Committee (RRC) facilitated to strengthen the logic of regulatory necessity and the logic of improving regulation which increased the level of its institutionalization.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

From an anthropological point of view there are four fundamental ways of living on earth, which can be related to “four basic cultural types: hunting and gathering, herding livestock, village farming, and modern civilization (…). Culture can be defined as the relationship of a society to the primordial nature or law of the earth” (Lawlor, 1991, p. 142).

When presented with technical topics, undergraduate accounting students can be overwhelmed by information transmitted in a pure lecture format. Further, a lecture format does not allow for much student interaction or enable learning of higher-level skills that could be useful if the underlying content is changed by future regulations. Position paper instructional tools could be a beneficial alternative. A position paper can bring out students' soft skills of communication and critical thinking by making them take a stand, which is key for tax professionals and accountants generally. Since class meeting time is limited and face-to-face interactions are not always possible, a written position paper provides an alternative that can benefit students' understanding of technical information.

The seminal literature on state formation proposes a model of “co-opt and expand” to explain the rise of centralized nation-states in modern and early modern Europe. Building on this literature’s distinction between direct and indirect rule, other analysts have expanded the scope of this model to explain patterns of state building in the non-Western world, particularly in the construction of centralized authority in postcolonial and postimperial contexts. According to this literature, the failure of central rulers to co-opt local elites has frequently produced weak states lacking capacities of rule in their peripheries. Using archival materials to examine the Albanian state’s relatively successful penetration of the country’s highland communities during its early decades of national independence, this article suggests that state building can proceed along an alternative path called “co-opt and bind,” in which state builders “bind” peasant communal institutions to the institutional idea of the nation-state to legitimize and implement state building goals. The article identifies three mechanisms used by early Albanian state builders to generate legitimacy and institute political order in its remote communities, including disarmament, the institution of new forms of economic dependency, and the invocation of peasant cultural codes of honor.

In this chapter, we focus on the stabilizing functions of public bureaux and examine some of the consequences attendant upon attempts to make them less hierarchical and more ‘flexible’. In so doing, we seek to evidence the ways in which what are represented as anachronistic practices in the machinery of government may actually provide political life with particular required ‘constituting’ qualities. While such practices have been negatively coded by reformers as ‘conservative’, we hope to show that their very conservatism may serve positive political purposes, not the least of which is in the constitution of what we call ‘responsible’ (as opposed to simply ‘responsive’) government. Through a critical interrogation of certain key tropes of contemporary programmes of modernization and reform, we indicate how these programmes are blind to the critical role of bureaucracy in setting the standards that enable governmental institutions to act in a flexible and responsible way.