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Book part
Publication date: 14 November 2003

Cathryn Johnson

In this paper, I show how a consideration of legitimacy processes is of theoretical use in addressing two current issues in status research. First, I investigate under…

Abstract

In this paper, I show how a consideration of legitimacy processes is of theoretical use in addressing two current issues in status research. First, I investigate under what conditions the contrast between the sex composition of a work group and the sex composition of an organization’s authority structure may trigger the salience of gender status in task groups. I argue that this contrast will make gender status salient when an evaluation from an authority figure outside the group creates inconsistency and uncertainty in the current status structure within the group. Delegitimation of a superior is one such process that produces this inconsistency and uncertainty. Second, I examine under what conditions status position compared to identity will more likely stimulate behavior among work group members. I argue that the legitimation of the superior and the group’s status order reduce the likelihood that group members will pursue status inconsistent, identity behaviors. Delegitimation, however, increases opportunities for acting in identity consistent ways and reduces the costs for doing so, thus enhancing the likelihood of identity-based behaviors.

Details

Power and Status
Type: Book
ISBN: 978-0-76231-030-2

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Book part
Publication date: 28 November 2016

Benjamin Rosenthal and Flavia Cardoso

This paper discusses whether subcultural activism can play a role in the delegitimation of mainstream markets.

Abstract

Purpose

This paper discusses whether subcultural activism can play a role in the delegitimation of mainstream markets.

Methodology/approach

The authors conducted a content analysis of press articles on the subject using FactivaTM database and searching the three most read newspapers in Brazil (Ertimur & Coskuner-Balli, 2015; Humphreys, 2010a, 2010b). Data was collected both retrospectively and concurrently. Analysis used open and theoretical coding, moving up from the emic meanings extracted from the texts to an etic account of the phenomena (Cherrier, H., & Murray, J. B. (2007). Reflexive dispossession and the self: Constructing a processual theory of identity. Consumption Markets & Culture, 10(1), 1–29; Thompson, C. J. (1997). Interpreting consumers: A hermeneutical framework for deriving marketing insights from the texts of consumers’ consumption stories. Journal of Marketing Research, 34(4), 438–455; Thompson, C. J., & Haytko, D. L. (1997). Speaking of fashion: Consumers’ uses of fashion discourses and the appropriation of countervailing cultural meanings. Journal of Consumer Research, 24(1), 15–42.).

Findings

The authors seek to explain in what way the relationship that Brazilians had with the 2014 FIFA World Cup reflects how the soccer industry has entered a delegitimation process.

Research limitations/implications

We sustain that regulatory legitimacy is less relevant than normative, cognitive, and pragmatic legitimacy in the context of an evolving society. In fact, further studying the long-term consequences of this evolution in the market-system would shed light on whether or not social movements can have a lasting impact on society (Zizek, 2014).

Originality/value

We contribute to the literature on market systems by studying an often-neglected aspect of market systems literature, the delegitimation of a mainstream market.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78635-495-2

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Article
Publication date: 1 December 2020

Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori

This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded…

Abstract

Purpose

This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before these are actually implemented.

Design/methodology/approach

Drawing on 21 semi-structured interviews with accountants in large UK and Republic of Ireland charities, the manner and extent to which forthcoming changes in charity accounting are legitimated (justified) or delegitimated (criticised) is explored.

Findings

Acceptance of accounting changes in the charity sector by formal regulation may not be necessary for future required adjustments to practice to be legitimated. Using interviews carried out before the implementation of required changes, the results suggest that other factors, such as national culture, identity and mimetic behaviours, may play a major role in the homogenisation and acceptance of accounting and reporting rules. In particular, it is argued that mimetic pressures can be much more influential than regulative pressures in legitimating change in the charity sector and are more likely to lead to the embedding of change.

Originality/value

The contribution of this paper is threefold. First, it explores rhetoric and legitimation strategies used before changes are actually implemented. Second, it contributes to filling a gap in charities’ research related to intra-organisational legitimation of managerial and accounting changes, illustrating institutional-field identity at work to preserve shared organisational values and ideas. Finally, the research illuminates the importance of particular contextual pressures and individual legitimation arguments during accounting-change processes.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 23 September 2013

Joseph Dippong

The present chapter expands on recent research demonstrating an empirical link between theoretical constructs within affect control theory (ACT) and expectation states…

Abstract

Purpose

The present chapter expands on recent research demonstrating an empirical link between theoretical constructs within affect control theory (ACT) and expectation states theory. I explore the utility of a joint application of the two theories, employing simulated interactions to examine status organizing processes.

Design/methodology/approach

Although simulation results do not constitute data by which theoretical claims can be tested, they are useful for developing new research questions. I report results from a series of simulated dyadic interactions using ACT’s Interact program to investigate potential emotional and identity processes that underlie the enactment of status differences, and to explore affective responses to the legitimation and delegitimation of status orders.

Findings

Simulation results call attention to a dynamic interplay between structural elements of the situation and the agentic behavior of interactants, suggesting that behavioral attempts to reduce deflections may lead to shifts in expectations over the course of interaction. Results raise the possibility that differences in affective impressions may produce expectations that are initially asymmetrical between interaction partners. Further, results suggest that the standardized tasks commonly employed in expectation states research may unintentionally generate affective responses that encourage status convergence.

Originality/value

Drawing on insights and methods from ACT, expectation states researchers can improve the scientific understanding of small group interaction. Employing simulated interactions, researchers can promote theoretical advancement by uncovering new lines of inquiry at the intersection of two prominent social psychological traditions. Simulations also provide a further tool for methodological refinement within the standardized experimental setting.

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Advances in Group Processes
Type: Book
ISBN: 978-1-78190-976-8

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Article
Publication date: 19 February 2018

Noel Hyndman and Mariannunziata Liguori

The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in…

Abstract

Purpose

The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial accounting, budgeting and performance management at two government levels (Westminster and Scotland), it explores the use of legitimation strategies in the implementation of accounting change and its perceived outcomes.

Design/methodology/approach

Drawing on semi-structured interviews, six legitimation/delegitimation strategies are used to code the transcribed data. Patterns with the perceived outcomes of change are explored.

Findings

Changes introduced to enhance “rational” decision making are often received as pushed by some source of authority. Regardless of the interviewees’ background and level, the results suggest that for radical accounting change to embed, it is necessary for it to be perceived as rational, rather than merely driven by authorisation-based pressures. Conversely, incremental change is associated with modest legitimation via rationalisation and delegitimation based on pathos and rationalisation.

Research limitations/implications

The study deals with actors’ legitimation strategies and perceptions of change. These may not correspond to actual substantial change. Taken-for-granted ideas often remain “under the radar”, therefore care must be taken in interpreting the results. The focus of the empirical study is on the UK, therefore conclusions are restricted to this context.

Originality/value

Existing studies struggle to explain organisations’ heterogeneity and practice variation; this study sheds light on how individual legitimation, which may lead to different organisational results, occurs. Differences in how actors interpret changes may be based on their position (central vs devolved administration) and on their ownership of the changes.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 6 June 2006

Cathryn Johnson, Amy M. Fasula, Stuart J. Hysom and Nikki Khanna

In this paper, we examine the effects of legitimation and delegitimation of female leaders in male- and female-dominated organizations on leader behavior toward their…

Abstract

In this paper, we examine the effects of legitimation and delegitimation of female leaders in male- and female-dominated organizations on leader behavior toward their subordinates. Drawing upon status and legitimacy theories, we argue that delegitimation represents one event that makes gender stereotypes salient in different organizational contexts, and by this means affects leader–subordinate interaction. Gender stereotypes will be more salient in male- than in female-dominated organizations, but only when female leaders are delegitimated. Specifically, we hypothesize that deauthorized female leaders will exhibit more deferential and less directive behavior than authorized female leaders, and this effect will be stronger in male- than in female-dominated organizations. Authorized female leaders, however, will express a similar amount of deferential and directive behavior, regardless of organizational sex composition. To test these hypotheses, we created a laboratory experiment with simulated organizations. Results are mixed. Deauthorized leaders are marginally more deferential than authorized leaders, and this effect is stronger in male-dominated organizations; authorized leaders express similar amounts of deferential behavior in both types of organizations. Yet, leaders are more directive in male- than in female-dominated organizations, whether they are deauthorized or authorized. We discuss the implications of these results and future directions for this research.

Details

Advances in Group Processes
Type: Book
ISBN: 978-0-76231-330-3

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Article
Publication date: 8 June 2010

Takeyoshi Imasato

By adopting a decolonial critical standpoint, the scope of this paper is to discuss the concept of legitimacy in the international management (IM) field and conduct a…

Abstract

Purpose

By adopting a decolonial critical standpoint, the scope of this paper is to discuss the concept of legitimacy in the international management (IM) field and conduct a critique of its epistemological limitations.

Design/methodology/approach

This paper presents the approach to legitimacy most commonly used in the IM field in order to understand its limitations in analyzing the historical development of Brazilian ethanol.

Findings

The historical analysis of the Brazilian case shows that the narrow perspective underpinning the concept of legitimacy in the IM literature overlooks broader political and power relations since the focus of analysis is conducted from the standpoint of multinational corporations operating abroad. Thus, coloniality, international impositions of trends and fashions, illegitimacy and delegitimations, and dominant colonial designs are particular examples of forms of power and politics that are not visible in analysis using legitimacy in IM.

Originality/value

IM has rarely used legitimacy in contrast with other areas of knowledge that work with the notion of international content. The paper generates insights that can foster other interpretations and uses for the concept of legitimacy and illegitimacy in IM.

Details

Critical perspectives on international business, vol. 6 no. 2/3
Type: Research Article
ISSN: 1742-2043

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Article
Publication date: 13 September 2013

Ken Ogata and Gary Spraakman

The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are…

Abstract

Purpose

The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique).

Design/methodology/approach

An archival study of management accounting at the Hudson's Bay Company (HBC) between 1670 and 2005.

Findings

With the delegitimation of management accounting at the HBC, both structuration and sedimentation processes occurred. However, delegitimation did not mean all of the techniques within a set were eliminated. Several management accounting techniques often continued from one set to another (e.g. indents, outfits, standards of trade) reflecting continued reproduction of existing practices. Sometimes new techniques were added to allegedly make the set more effective, but these overlays did not always replace the former.

Research limitations/implications

The usual limitations of single firm study generalizations.

Practical implications

The research provides practitioners with insights into how management accounting practices change. With change some aspects of management accounting will remain the same.

Originality/value

This case study is based upon a unique primary archival. The HBC has made its accounting and other corporate records available to the public for the period 1670‐1970. The archival data set is supplemented by access to some of the Company's private (and more recent) corporate records, plus interviews with retired and existing senior managers about these changes to their management accounting techniques, up to 2005. Therefore, this study is based upon an extensive, unique and robust longitudinal data set.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 3
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 10 April 2019

Virginia N. Mwangi, Hayley L. Cocker and Maria G. Piacentini

Purpose: This chapter aims to illuminate the cultural perceptions of illicit alcohol and to examine the role of cognitive polyphasia in changing the perceptions and

Abstract

Purpose: This chapter aims to illuminate the cultural perceptions of illicit alcohol and to examine the role of cognitive polyphasia in changing the perceptions and legitimacy of market practices.

Methodology/Approach: An ethnographic study of the Kenyan illicit alcohol market, which combined digital news media data analysis, with observation and interview data.

Findings: Cognitive polyphasia serves to delegitimize illicit alcohol by portraying it as incongruent with existing cultural beliefs, values, and assumptions. Illicit alcohol is portrayed as a contaminated product, a cursed business, a practice that causes cultural breech, and a scheme of witchcraft/sorcery used to enslave consumers. Findings also show that cognitive polyphasia involves drawing on traditional knowledge to explain misfortune and difficult social phenomena such as addiction. The delegitimation of illicit alcohol induces behavior and perception change. Consumers play an important role in this change process.

Research Implications: This research proposes the incorporation of cultural language into alcohol policy and education.

Social Implications: By illuminating social representations in the cultural-cognitive arena, a theory for applying these factors to change markets/behavior is proposed.

Originality/Value of Paper: The chapter highlights the delegitimation of market practices, unlike previous research that focuses on legitimation processes. This chapter also demonstrates how cognitive polyphasia, a scarcely researched concept in consumer research, can induce behavior change. This chapter also contributes to the literature on market/behavior change by revealing potential cultural-cognitive barriers to change.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78754-285-3

Keywords

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Book part
Publication date: 27 March 2007

David M. Brock, Michael J. Powell and C.R. (Bob) Hinings

This chapter explores archetypal change in the context of professional service firms. To understand recent and ongoing changes in professional service firms, we briefly…

Abstract

This chapter explores archetypal change in the context of professional service firms. To understand recent and ongoing changes in professional service firms, we briefly show how the professional archetype has evolved since the 1960s. We then present four theoretical models to describe processes by which institutionalized archetypes can change, and possibly coexist in the same field. Three professional archetypes are described, each in the context of historical development and the change model described earlier. At the one extreme is the traditional professional partnership; at the other the larger, multidisciplinary, corporate, global professional network, or GPN; in between is the “Star” form – relatively specialized, flatter structure, resisting significant growth, with fixations on excellence, and being the leader in a professional niche.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-84950-425-6

1 – 10 of 118