Search results

1 – 10 of over 39000
To view the access options for this content please click here
Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and…

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

To view the access options for this content please click here
Book part
Publication date: 14 September 2010

Peter D. Jones

This chapter presents and discusses the value of cultural political economy (CPE) as a theoretical framework for the analysis of the international governance of education…

Abstract

This chapter presents and discusses the value of cultural political economy (CPE) as a theoretical framework for the analysis of the international governance of education. CPE is situated historically as a contemporary example of attempts within the Marxist tradition to explore the relations between the cultural (the world of discourse and practice), the political (actors and institutions), and the economic. The chapter builds on the developed account of CPE to address the challenges presented by the European Union (EU) as an example of international governance. Established accounts of the development of an EU role in the governance of education since the launch of the Lisbon Strategy in March 2000 are examined so as to establish what a CPE approach can offer to attempts to complement and transcend them. In conclusion, the chapter acknowledges the aspects of CPE that remain undeveloped and problematic as well as underlining the terms upon which the CPE as presented here might need to engage with other theoretical approaches.

Details

International Educational Governance
Type: Book
ISBN: 978-0-85724-304-1

To view the access options for this content please click here

Abstract

Details

Journalism and Austerity
Type: Book
ISBN: 978-1-83909-417-0

To view the access options for this content please click here
Article
Publication date: 7 November 2016

Candauda Arachchige Saliya and Kelum Jayasinghe

The purpose of this paper is to focus on the enterprise lending and control process in closely held banks, with special reference to Sri Lanka. It explores how those…

Abstract

Purpose

The purpose of this paper is to focus on the enterprise lending and control process in closely held banks, with special reference to Sri Lanka. It explores how those processes are being influenced by the distinctive cultural and political processes at organizational and societal levels.

Design/methodology/approach

The study relies on three cases built upon the life experiences of several employees in a closely held bank, articulating multiple sources of evidence: interviews, observations, documents, archival records, open-ended questionnaires, internet conversations and exchange of e-mails. The data analysis adopts cultural political economy theory.

Findings

The study’s findings reveal how cultural and political factors, such as egoistic motives and politics, gifts/rewards and a manipulative culture, along with exploitative and discriminatory politics at organizational and societal levels, articulate into the enterprise lending and control process (“five Cs”) in closely held banks. “Rational” enterprise lending and control processes in this context merely become a “ceremonial” practice, serving the petty interest of powerful capitalist business owners. Whereas previous studies emphasize that the criteria (five Cs) discriminate against ordinary people, as distinct from the élite, the findings of this study implicate that over and above that the criteria are set aside when it suits in order to favor or accommodate the élite.

Originality/value

The paper provides a “qualitative inquiry” on how cultural politics at organizational and societal-level effect on enterprise lending and control process within closely held banks in less developed countries (LDCs). The previous studies on bank lending and control used either large-scale surveys or alternatively devoted their interest toward the role and impact of accounting in World Bank and IMF-led lending schemes and policies, particularly in LDCs.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Article
Publication date: 27 March 2009

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

Abstract

Purpose

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

Design/methodology/approach

This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research.

Findings

Research is growing, especially on accounting in state‐owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non‐governmental organisations, and transnational institutions.

Originality/value

This is the first review of this area and thus should help intending and existing scholars.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 12 October 2015

Claes Axel Belfrage and Felix Hauf

– The purpose of this paper is to take conceptual and methodological steps towards the elaboration of the critical grounded theory (CGT) method.

Abstract

Purpose

The purpose of this paper is to take conceptual and methodological steps towards the elaboration of the critical grounded theory (CGT) method.

Design/methodology/approach

Starting from conceptual issues with mapping everyday discourses and practices in their broader societal context in organisational ethnography, cultural political economy (CPE) is proposed as a suitable theoretical framework for integrating the cultural dimension of discourses and imaginaries into political-economic analyses of organisation and management. The CGT method is introduced for empirical operationalisation.

Findings

Grounded theory tools for working with ethnographic data can be employed within critical approaches such as CPE although they originate from positivist social science. The need to combine ethnographic fieldwork with substantial theoretical work and/or critical discourse analysis may be met by CGT, which affords the ethnographic strengths of grounded theory without, however, bracketing the critical-theoretical insights of CPE.

Research limitations/implications

The usefulness of CGT has been tentatively tested, but requires thorough meta-theoretical and methodological development, which is what is undertaken here.

Social implications

CGT expects and takes account of the social implications of its employment in the field.

Originality/value

First steps towards a new critical method for organisation and management studies are taken. Although originating from concern with CPE, the CGT method may appeal to a wider audience of critical scholars across the social sciences.

Details

Journal of Organizational Ethnography, vol. 4 no. 3
Type: Research Article
ISSN: 2046-6749

Keywords

To view the access options for this content please click here
Article
Publication date: 28 August 2020

Sandar Win and Alexander Kofinas

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy…

Abstract

Purpose

Many transition economies are former socialist planned economies and have undergone market reforms of their financial sector to signal their transition towards democracy. However, governments in these countries have been reluctant to relinquish the pre-existing controls on economy and have adopted nuanced and sophisticated approaches to retain control. In such context, scholars may find it challenging to investigate the role played by the state in the success or failure of attempted market reforms. This work investigates the different forms of state-induced accounting controls that may preserve the status quo within the economy during transition, using Myanmar as an example.

Design/methodology/approach

The authors adopted a longitudinal qualitative research method aiming to reveal the very processes and mechanisms used by the banks and their evolution over time. This method is in accordance with the historical institutionalist perspective that they have applied within this research.

Findings

The authors found that the Myanmar government embarked on the privatisation of their financial sector from 1990 to 2016 as a major public sector reform initiative. Under the guise of market reforms, it used both state-led and market-led controls to emulate and retain the socialist banking model where banks are used to fund the immediate government's budget deficits. This created a series of intended and unintended consequences, resulting in the ultimate failure of the government's market reforms.

Research limitations/implications

Previously, research on public sector management accounting in emerging economies was not relying consistently on using theory. The relative limited theorisation led to gaps when attempting to understand and explain the opaque forms of state control mechanisms in transition economies. By applying historical institutionalist perspective, and a more theory-driven, reflective approach to the interpretation of the data collected, the authors have provided a deeper insight and understanding on how different forms of state controls can emerge, adapt and persist in transition economies such as Myanmar.

Practical implications

The authors demonstrated that though the state may have implemented market reforms to signal regimes change, this does not necessarily mean that the government has relinquished their control on the economy. The state could take a more sophisticated, covert approach towards state controls leading to both intended and unintended consequences. Thus, even if the state's preferences change, the decisions cannot be easily reversed, as path-dependent state controls may have become pervasive affecting any further institutional and policy developments. Thus, the authors suggest that governments in both transition and developed economies should be cautious when enacting regulations on corporate control.

Originality/value

In this paper, the authors have applied a historical institutional perspective in their analysis instead of the more widely used sociological, institutionalist approach. This allowed authors to harness rich longitudinal data indicating that market reforms and their success or failure should be examined as an ongoing process rather than a completed action. This is especially important in transition economies where the state may be unwilling to renounce the existing controls on the industry and may resort to more opaque forms of state control, eventually obstructing the intended reforms.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Book part
Publication date: 3 December 2014

Patrick H. Mooney, Keiko Tanaka and Gabriele Ciciurkaite

This chapter seeks to address questions related to the convergence among alternative agrifood movements as well as the convergence between alternative and conventional…

Abstract

This chapter seeks to address questions related to the convergence among alternative agrifood movements as well as the convergence between alternative and conventional practices with a focus on local movements. We reconstruct the common conflation of the alternative/conventional binary into a multidimensional measure that recognizes the complex interactions of economic, political, social, and cultural elements in the construction of convention, alterity, and opposition. We also consider several forms of possible convergence: multi-organizational, multi-sectoral (among elements of the agrifood system), multidimensional (among political, economic, cultural, and social practices), and multilevel or scale (hierarchy of spatially embedded governance units). These matters are empirically examined by focusing on the rapidly growing Food Policy Council (FPC) movement in North America. We address the question of this movement’s diffusion, consider its variable linkages between state and civil society, and examine the substantive practices and framings in which the movement has been engaged. While we find that most FPC practices are probably vulnerable to conventionalization, the movement’s most valuable function may be its modular form. That form functions as an incubator of multi-organizational and multi-sectoral experimental practices in a multiplicity of local environments. Further, ties between FPCs provide a networking mechanism for transmitting information about the successes and failures of those experiments among hundreds of locales and regions. Finally, the discourse among the FPC leadership amplifies values favoring the democratization of food, and articulates beliefs in the right to food as well as notions of food citizenship and sovereignty.

Details

Alternative Agrifood Movements: Patterns of Convergence and Divergence
Type: Book
ISBN: 978-1-78441-089-6

To view the access options for this content please click here
Article
Publication date: 30 November 2018

Jo-Anne Dillabough, Olena Fimyar, Colleen McLaughlin, Zeina Al-Azmeh, Shaher Abdullateef and Musallam Abedtalas

This paper stems from a 12-month collaborative enquiry between a group of Syrian academics in exile in Turkey and academics from the University of Cambridge into the state…

Abstract

Purpose

This paper stems from a 12-month collaborative enquiry between a group of Syrian academics in exile in Turkey and academics from the University of Cambridge into the state of Syrian Higher Education after the onset of the conflict in 2011. The purpose of this paper is to draw on 19 open-ended interviews with exiled Syrian academics; two focus groups; mapping and timeline exercises; and 117 interviews collected remotely by collaborating Syrian academics with former colleagues and students who were still living inside Syria at the time of data collection. The findings of the research suggest that Syrian HE after 2011 was fragmented across regions; in some cases non-existent, and in others deemed to be in a state of reform in order to meet student needs. Key issues that emerged from this work are human rights’ abuses directed against academics and students including the detainment, purging and kidnapping of academics, an increased militarisation of university life and a substantive loss of academic and human capital.

Design/methodology/approach

The overall design involved two workshops held in Turkey (in June and July, 2017) at which the Cambridge team explained the stages of undertaking qualitative research and planned the collaborative enquiry with Syrian co-researchers. The first workshop addressed the nature of qualitative research and explored the proposed methods of interviewing, using timelines and mapping. The instruments for interviewing were constructed in groups together and mapping was undertaken with the 21 Syrian academics in exile who attended the workshop. Syrian academics also built their own research plans as a way of expanding the consultation dimension of this project inside Syria, engaged in survey and interview protocol planning and discussed ways to access needed documentation which could be drawn upon to enrich the project. The Syrian co-researchers interviewed remotely HE staff and students who had remained in, or recently left, Syria; the key criterion for group or participant selection was that they had recent and relevant experience of Syrian HE. The second workshop focused on data analysis and writing up. There was also wide consultation with participants inside and outside Syria. As part of the research, the Cambridge team conducted open-ended interviews with 19 Syrian academics and students living in exile in Turkey. This involved interviewing Syrian scholars about their experiences of HE, policy changes over time and their experiences of displacement. The researchers developed this protocol prior to the capacity-building workshops based on previous research experience on academic and student displacement, alongside extensive preparation on the conditions of Syrian HE, conflict and displacement. In addition to interviewing, a pivotal element of methodological rigour was that the authors sought to member check what participants were learning through mapping and timeline exercises and extensive note-taking throughout both workshops. The major issues that the authors confronted were ethical concerns around confidentiality, the need to ensure rigourously the protection of all participants’ anonymity and to be extremely mindful of the political sensitivity of issues when interviewing participants who may not feel able to fully trust “outsider” researchers. Issues of social trust have been reported in the literature as one of the most significant drawbacks in conducting research in “conflict environments” (see Cohen and Arieli, 2011) where academics and students have been working and/or studying in autocratic regimes or were operating within political contexts where being open or critical of any form of institutional life such as university work or the nation could cost them their jobs or their lives.

Findings

The accounts of Syrian academics and students emerging from this work point to some of the state-building expressions of HE manifested in the shaping of professional and personal experiences, the condition and status of HE, its spatial arrangements and their associated power formations, and resulting in feelings of intense personal and professional insecurity among Syrian scholars and students since 2011. While acknowledging that the Syrian situation is deemed one of the worst humanitarian crises in the region in recent decades, these accounts resonate, if in different ways, with other studies of academics and students who have experienced highly centralised and autocratic states and tightly regulated HE governance regimes (Barakat and Milton, 2015; Mazawi, 2011).

Originality/value

Currently, there is virtually no research on the status and conditions of higher education in Syria as a consequence of the war, which commenced in 2011. This work presents a first-person perspective from Syrian academics and students on the state of HE since the onset of the conflict. The major contribution of this work is the identification of key factors shaping conflict and division in HE, alongside the political economies of HE destruction which are unique to the Syrian war and longstanding forms of authoritarian state governance.

Details

International Journal of Comparative Education and Development, vol. 20 no. 3/4
Type: Research Article
ISSN: 2396-7404

Keywords

To view the access options for this content please click here
Book part
Publication date: 1 January 2008

Chandana Alawattage and Danture Wickramasinghe

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations…

Abstract

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations as a case. It captures the changes in a chronological analysis, which identifies four regimes of governance: (a) pre-colonial, (b) colonial, (c) post-colonial and (d) neo-liberal. It shows how dialectics between political state, civil state and the economy affected changes in regimes of governance and accounting through evolving structures, processes and contents of governance.

Methodology – It draws on the works of Antonio Gramsci and Karl Polanyi to articulate a political economy framework. It provides contextual accounts from the Sri Lankan political history and case data from its tea plantations for the above chronological analysis.

Findings – The above four regimes of governance had produced four modes of accounting: (a) a system of rituals in the despotic kingship, (b) a system of monitoring and reporting to absentee Sterling capital in the despotic imperialism, (c) a system of ceremonial reporting to state capital in a politicised hegemony and (d) good governance attempts in a politicised hegemony conditioned by global capital. We argue that political processes and historical legacies rather than the assumed superiority of accounting measures gave shape to governance regimes. Governance did not operate in its ideal forms, but ‘good governance’ initiatives revitalised accounting roles across managerial agency to strengthening stewardship rather than penetrating it into the domain of labour controls. Managerial issues emerged from contradictions between political state, civil state and the economy (enterprise) constructed themselves a distinct political domain within which accounting had little role to play, despite the ambitious aims of good governance.

Originality – Most accounting and governance research has used economic theories and provided ahistorical analysis. This paper provides a historically informed chronological analysis using a political economy framework relevant to LDC contexts, and empirically demonstrates how actual governance structures and processes lay in broader socio-political structures, and how the success of good governance depends on the social and political behaviour of these structural properties.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

1 – 10 of over 39000