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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

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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.

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

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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…

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

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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…

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

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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

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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

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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

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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

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Article
Publication date: 7 January 2020

Coral Ingley, Smita Singh and Alanah Malkani

The purpose of this paper is twofold: first, to reflect on the value of e-mails for recruiting and interviewing in a specific context in qualitative research, and second…

Abstract

Purpose

The purpose of this paper is twofold: first, to reflect on the value of e-mails for recruiting and interviewing in a specific context in qualitative research, and second, to reflect on the benefits of the reflexive practice in sharing the research experience for gaining a deeper understanding of the field. The purpose is to raise points for consideration in research design for the e-mail method in this type of study.

Design/methodology/approach

The paper draws on reflexivity and integrates fieldwork experiences to present the shared reflections and insights into the enabling and constraining aspects of using e-mail interviews with hard-to-access participants such as senior executives of international businesses.

Findings

Closer consideration needs to be given to the use of e-mail interviewing in the research design for such studies, especially regarding culturally held preconceptions about the research environment and how the inevitable challenges in engaging in cross-border research may be resolved.

Originality/value

The paper yields unanticipated insights into the potential of e-mail interviewing for studies that require responses from key informants who are otherwise unlikely to participate in the research. The paper brings greater transparency to researchers regarding the realities of using the method in this context, and thus, it expands the hitherto small repertoire of such studies in qualitative international business research. The contribution also lies in the value of deliberately creating a space for reflexive conversations that open the possibility of more profound understandings in qualitative research.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 15 no. 3
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 13 June 2016

Liz Hayes, Clare Hopkinson and Alan Gordon Taylor

The purpose of this paper is to illustrate the authors’ multiple subjectivities, in research and in practice which are ever shifting in context with each other. The…

Abstract

Purpose

The purpose of this paper is to illustrate the authors’ multiple subjectivities, in research and in practice which are ever shifting in context with each other. The authors present richness of understanding which can be revealed when researchers eschew consensus, certainty and easy solutions. The authors aim to show that plurality of ontological and epistemological approaches combined with diversity in understanding and subjective experience is necessary in qualitative research in organisations.

Design/methodology/approach

The authors take a playful and incomplete narrative approach in their critical reflection on the subjectivities being silenced or ignored in organisations and in academia. The authors present an unsettling and ambiguous read but the aim is to question the formulaic, linear, simplistic solutions and structures evident in organisations and academia that silence uncertainty, emotions, voice and creativity through standardisation and the rhetoric of collaboration for performance enhancement. This process the authors have termed philosophical violence.

Findings

The authors identify philosophical violence as a dominant theme in qualitative research, in organisational practice and within academia. In contrast, the authors’ embodied subjectivities preclude the reaching agreement or consensus too quickly, or indeed, at all. The authors’ embodied struggles add to the understanding of ambiguity, difference, critical reflexivity and understanding, providing richness and accommodating diversity and paradox in the inquiries in the organisations.

Originality/value

The authors show the struggles as hopeful and the non-collaborative collaboration as a resource from which the authors can individually and jointly develop new understandings of working and thus survive the philosophical violence found in organisations and in research. Honouring subjectivities is essential for rich qualitative research in organisations.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 11 no. 2
Type: Research Article
ISSN: 1746-5648

Keywords

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