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Article
Publication date: 21 May 2018

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

1131

Abstract

Purpose

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

Design/methodology/approach

This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work.

Findings

The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment’s development, the institutional work was trapped by various actors’ individual reflexivity forms and in this way limited PB’s dialogic potential.

Originality/value

The study shows the importance of understanding and managing individuals’ reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 February 2020

Evgenii Aleksandrov

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research…

Abstract

Purpose

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation?

Design/methodology/approach

This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation.

Findings

The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation.

Originality/value

This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 30 September 2014

Ross Gordon and Lauren Gurrieri

The purpose of this article is to demonstrate why the time is ripe for a reflexive turn in social marketing, in response to criticisms of social marketing as neo-liberal…

1195

Abstract

Purpose

The purpose of this article is to demonstrate why the time is ripe for a reflexive turn in social marketing, in response to criticisms of social marketing as neo-liberal, positivist and lacking critical introspection.

Design/methodology/approach

The paper traces the development of three paradigms in the field, highlighting the entrenchment of a traditionalist paradigm that heretofore has stifled critical debate and reflexive practice. However, the emergence of social ecologist and critical social marketing paradigms has stimulated the imperative for a reflexive turn. Insights into reflexivity, its relevance and applicability for researchers, participants and other stakeholders in social marketing are considered.

Findings

The paper offers a conceptualisation of social marketing assemblages using the lens of actor-network theory and identifies how this can stimulate engagement and reflexive practice for researchers, participants and other stakeholders (such as non-governmental organisations and Government departments involved in delivering programmes).

Originality/value

The article presents relevant theoretical and practical benefits from a reflexive turn in social marketing, highlighting how this will furthermore contribute to discipline building.

Details

Journal of Social Marketing, vol. 4 no. 3
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 12 June 2017

Mandy Wheadon and Nathalie Duval-Couetil

The purpose of this paper is to raise awareness of conflicts between the innovation ideologies fundamental to entrepreneurial theory and the exclusivity embedded in the…

1049

Abstract

Purpose

The purpose of this paper is to raise awareness of conflicts between the innovation ideologies fundamental to entrepreneurial theory and the exclusivity embedded in the discipline’s research and discursive practices.

Design/methodology/approach

The paper draws upon entrepreneurship and critical theory literature to deconstruct some embedded assumptions inhibiting the participation of women as entrepreneurs.

Findings

The underrepresentation of female and minority entrepreneurs has been examined most often by researchers from the perspective of trying to discover and overcome barriers to participation, rather than seeking to understand why and how these barriers are created and sustained. The paper identifies processes contributing to the construction of obstacles inhibiting inclusivity and proposes that conscientious implementation of practices such as critical reflexivity can limit their reproduction.

Research limitations/implications

By situating critical theory and reflexivity as key practices for cultivating diversity and innovation in entrepreneurship, this paper offers a useful basis for expanding subsequent research and pedagogical practices representative of a wider variety of populations and activities.

Practical implications

Entrepreneurship is key to job creation and economic growth. Rigid conceptualizations of entrepreneurship and unexamined biases of scholars and educators limit the accessibility of research and constrain students’ entrepreneurial intentions and behaviors.

Originality/value

The paper fills a gap in the literature by exploring disciplinary practices that cultivate and sustain gender exclusivity. It provides a structured approach to understanding discrepancies between the innovation entrepreneurship idealizes and the practices that confine participation to specific populations and economic practices.

Details

International Journal of Gender and Entrepreneurship, vol. 9 no. 2
Type: Research Article
ISSN: 1756-6266

Keywords

Book part
Publication date: 20 May 2011

Harry F. Dahms

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting…

Abstract

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting. Over the course of the past century, and especially since the end of World War II, countless efforts have been made in economics, psychology, political science, and sociology, to illuminate the myriad manifestations of modern social life, from a multiplicity of angles. It is doubtful that it would be possible to do justice to all the different variants of social science, in an assessment of their relationship to critical theory. Moreover, given the proliferation of critical theories since the 1980s, the effort to devise a “map” that would reflect the particular orientations and intricacies of each approach to critical theory also would be exacting, in its own right.1

Details

The Vitality Of Critical Theory
Type: Book
ISBN: 978-0-85724-798-8

Book part
Publication date: 28 July 2008

Harry F. Dahms

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting…

Abstract

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting. Over the course of the past century, and especially since the end of World War II, countless efforts have been made in economics, psychology, political science, and sociology to illuminate the myriad manifestations of modern social life from a multiplicity of angles. It is doubtful that it would be possible to do justice to all the different variants of social science in an assessment of their relationship to critical theory. Moreover, given the proliferation of critical theories since the 1980s, the effort to devise a “map” that would reflect the particular orientations and intricacies of each approach to critical theory would also be exacting in its own right.1

Details

No Social Science without Critical Theory
Type: Book
ISBN: 978-1-84950-538-3

Book part
Publication date: 17 December 2016

Lionel C. Howard and Arshad I. Ali

In this chapter, we propose a blended methodological approach (critical) educational ethnography, to address problems of education. The chapter includes a brief overview…

Abstract

In this chapter, we propose a blended methodological approach (critical) educational ethnography, to address problems of education. The chapter includes a brief overview of critical and educational ethnography, which inform the methodology, followed by a discussion of the essential elements and pedagogical objectives that undergird and operationalize the methodology. The essential elements include articulating a critical context, defining and understanding culture, establishing relationships and embeddedness, and multiple ways of knowing. Rather than articulate a curriculum and content for teaching (critical) educational ethnography, pedagogical objectives are provided to support the development of novice researchers (i.e., doctoral students, researchers-in-training).

Details

New Directions in Educational Ethnography
Type: Book
ISBN: 978-1-78441-623-2

Keywords

Article
Publication date: 28 June 2022

Arosha S. Adikaram, Subashini Weerakotuwa and Dilusha Madushanka Liyanage

This paper aims to revisit the debate on the insider-outsider positionality of the researcher in conducting qualitative research by highlighting the challenges of…

Abstract

Purpose

This paper aims to revisit the debate on the insider-outsider positionality of the researcher in conducting qualitative research by highlighting the challenges of researching sexual harassment and harassment among stigmatized or hidden groups of individuals in a culturally value-laden backdrop in South Asia.

Design/methodology/approach

The authors drew on a bricolage of methods to analyze and write this paper. First, the authors borrowed from the case study approach to select three research projects that would shed light on the argument raised in the study. Then, narratives, together with self and critical reflexivity were used to write reflective narratives, which served as data for this paper. Next, the authors used the thematic analysis method to analyze the reflective narratives. Finally, the authors drew from literature and the experiences to provide recommendations for the challenges thus identified.

Findings

The critical reflections highlight three overarching challenges the authors encountered as insider-outsiders in researching a sensitive topic among stigmatized/hidden groups in a value-laden cultural backdrop: 1) difficulty in recruitment, 2) internalized gender norms and 3) unconscious biases. Based on these challenges, the authors posit that what is pertinent is not whether a researcher is an insider, outsider or in-betweener per se, but how to maximize benefits and minimize pitfalls of being an insider or outsider and employing other means of overcoming the drawbacks. The authors also claim that being more sensitive to the culture, reflexive, flexible and experienced would help overcome challenges faced when conducting research of this nature as insiders-outsiders.

Originality/value

There appears to be little empirically derived inquiry on the insider-outsider positionality of the researchers at the intersection of sensitive topics, stigmatized participants and culture. Our reflections and suggestions address this lacuna while revisiting the simplistic use of insider-outsider dichotomy and proposing other means to overcome the drawbacks brought on by the researcher positionality.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5648

Keywords

Book part
Publication date: 23 August 2022

Shea N. Kerkhoff and Ming Yi

As an interruption to existing nationalistic and neoliberal frames, teachers are beginning to embrace cosmopolitanism to ground literacy instruction. The purpose of this…

Abstract

As an interruption to existing nationalistic and neoliberal frames, teachers are beginning to embrace cosmopolitanism to ground literacy instruction. The purpose of this chapter is to explore the possibilities and tensions of using a cosmopolitan approach to literacy instruction. This chapter presents a qualitative study of interviews with 24 educators from the United States, Belize, and China to examine curricular and instructional choices educators report using to promote students' global meaning-making and cosmopolitan worldviews. Findings include three themes: situated relevance, glocal connections, and intercultural collaboration. Participants reported that creating a welcoming environment and promoting equality in the local classroom is foundational to teaching students at the local or global level. Teaching global literacies included teaching about similarities and differences locally and internationally and making local–global connections on issues of importance to the students. Also, participants reported that for students to engage in global meaning-making, they needed to dialogue and collaborate with people from different countries. While the findings present possibilities, the discussion approaches the data through the lens of potential challenges. Some participants reported first helping students move beyond ethnocentric thinking and stereotypes through reflexive exercises so that students could constructively interact with peers cross-culturally. However, not all participants taught reflexivity or with a critical lens. This study may bring awareness to educators as to curricular choices and instructional processes that hold promise for promoting students' global meaning-making.

Details

Global Meaning Making
Type: Book
ISBN: 978-1-80117-933-1

Keywords

Article
Publication date: 11 July 2016

Jennifer Manning

The paper details the construction of a postcolonial feminist approach to ethnography; providing insight into how the researcher developed her ethnographic approach based…

Abstract

Purpose

The paper details the construction of a postcolonial feminist approach to ethnography; providing insight into how the researcher developed her ethnographic approach based on her theoretical framework and demonstrating how she undertook this research. Specifically, the purpose of this paper is to outline how the researcher identified positionality and representation as the primary challenges of undertaking a postcolonial feminist ethnography with marginalised Maya women in Guatemala, and how she addressed these complexities in the field.

Design/methodology/approach

This postcolonial feminist ethnography was conducted over a three-month period in the rural highlands of Sololá, Guatemala. This approach bridges the intersections of postcolonial, feminist, critical and reflexive research.

Findings

The account presented in this paper offers insight into the theoretical development of a postcolonial feminist ethnography and its implementation in practice. The researcher demonstrates the importance of addressing the issues of positionality and representation to overcome differences in position, privilege and power when building relationships with participants, and to ensure the participants and their knowledge are accurately represented.

Originality/value

This paper contributes to the growing interest in postcolonial research and proposes a postcolonial feminist ethnography as an alternative approach for engaging in research with the marginalised Other.

Details

Journal of Organizational Ethnography, vol. 5 no. 2
Type: Research Article
ISSN: 2046-6749

Keywords

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