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Book part
Publication date: 6 August 2018

Maite Tapia, Manfred Elfström and Denisse Roca-Servat

In this paper, we draw from our own empirical data on worker organizing and identify important concepts that bridge social movement (SM) and industrial relations (IR) theory. In a…

Abstract

In this paper, we draw from our own empirical data on worker organizing and identify important concepts that bridge social movement (SM) and industrial relations (IR) theory. In a context of traditional union decline and a surge of alternative types of worker mobilization, we apply SM and IR concepts related to the mobilizing structures and culture to cases of labor organizing via worker centers and community–labor alliances in the United States and China. From an analytical perspective, we argue that the field of SMs and IR can both benefit from this type of cross-discipline theorization.

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Social Movements, Stakeholders and Non-Market Strategy
Type: Book
ISBN: 978-1-78754-349-2

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Book part
Publication date: 2 March 2021

Christopher J. Cyr and Michael Widmeier

We examine why some groups use violence while others use nonviolence when they push for major political change. Nonviolence can be less costly, but nonstate actors must mobilize a…

Abstract

We examine why some groups use violence while others use nonviolence when they push for major political change. Nonviolence can be less costly, but nonstate actors must mobilize a large number of people for it to be successful. This is less critical for violent rebellion, as successful attacks can be committed by a small number of people. This means that groups that believe that they have the potential to mobilize larger numbers of people are less likely to use violence. This potential is related to the lines along which the group mobilizes. Campaigns mobilized along ethnic or Marxist lines have fewer potential members and are most likely to use violence. Prodemocracy campaigns have a higher number of potential members and are more likely to use nonviolence. For movements against a foreign occupation, campaigns in larger countries are more likely to use nonviolence. These predictions are supported in a multilevel logit model of campaigns from 1945 to 2006. The mechanism is tested by looking at the interactive effect of democratic changes on the likelihood of nonviolence and looking at a subsample of 72 campaigns that explicitly draw from certain ethnic or religious groups.

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Power and Protest
Type: Book
ISBN: 978-1-83909-834-5

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Article
Publication date: 2 January 2024

Kun You, Zubir Azhar and Qingyu Wang

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…

Abstract

Purpose

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

Design/methodology/approach

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

Findings

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

Practical implications

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

Originality/value

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

Details

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

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Open Access
Article
Publication date: 3 July 2020

Thaer Jamal Temeiza

This paper aims to identify the impact of Clans and parties on mobilizing and guiding voters in the municipal elections in Palestine, from the point of view of Municipal Council…

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Abstract

Purpose

This paper aims to identify the impact of Clans and parties on mobilizing and guiding voters in the municipal elections in Palestine, from the point of view of Municipal Council members, especially the municipal elections in Hebron governorate for 2005 and 2017. The Palestinian society in Hebron governorate is characterized by the penetration of parties and clans, and this governorate is one of the most clan-based Palestinian provinces. It also relies on clans to run its social and political system as well as managing and shaping the guiding of its citizens.

Design/methodology/approach

The quantitative research method was used in this study, and the study population is consisted of members of the municipal councils in Hebron governorate, especially the councils classified (A, B).Whereas, the municipalities classified under category (A) are the ones in the center of the governorate, and the municipalities classified under category (B) are the most in the population. The study depended on a purposive sample of (200) Municipal Council members, including 100 municipal councilors in 2005 and 100 municipal councilors in 2017. The survey was conducted in the academic year (2018–2019). The method Four–Jurors (Reviewers) was used in collecting data.

Findings

The results of the study showed that clans and political parties are among the most prominent means of mobilizing and guiding voters in Palestine. The field study indicated thact clans and parties had a high impact on the mobilization and guiding of voters in the municipal elections in Hebron governorate in 2005 and 2017. This is due to the unity of the clan, its association with political parties and the overlapping between the clan and the party. Parties have also penetrated the Palestinian society besides its support to people who are loyal even it did not choose them in the elections. Moreover, many members of the electoral blocs are attributing themselves to the parties to gain their support in elections. Although Hamas did not participate in the 2017 elections, it had an impact on the electoral process by guiding its members not to elect Fatah blocs in the elections, or to support those who are close to this movement.

Originality/value

This study can be regarded as an introduction to identify the impact of clans and parties on mobilizing and guiding voters in the municipal elections in Palestine. Comparing that effect between the 2005 and 2017 elections, to find out how the strength of clans and parties differs in guiding their voters depending on the time period, as well as the ability of clans and parties to make political change by its influence on the political participation of its citizens.

Details

Review of Economics and Political Science, vol. 7 no. 3
Type: Research Article
ISSN: 2356-9980

Keywords

Article
Publication date: 3 August 2018

Stephen Jollands, Chris Akroyd and Norio Sawabe

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to…

2100

Abstract

Purpose

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups.

Design/methodology/approach

This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures.

Findings

Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure.

Originality/value

This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 June 2015

Oday Kamal, David Brown, Prabhu Sivabalan and Heidi Sundin

– The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level.

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Abstract

Purpose

The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level.

Design/methodology/approach

A case study method using an explanation building approach was applied to gather information surrounding dairy industry stakeholder uses of accounting information to communicate their salience, in the historical context, leading to, and the events surrounding the milk price “war” in Australia. The Mitchell et al. (1997) stakeholder salience framework was used to advance our understanding of the different ways accounting can be mobilized by stakeholders with different types of salience attributes, at an industry level.

Findings

This empirical analysis produces two insights into the relation between accounting and stakeholder salience. First, there is evidence as to how accounting information impacted on stakeholder salience at an industry level by demonstrating how accounting information (in)directly communicated and justified the increase of a stakeholder’s level of salience. Second, the Mitchell et al. (1997) model is extended by attributing levels of importance to each stakeholder attribute. It was found that, in this setting, power was the most salient attribute of the three, usurping legitimacy and urgency, leading to the outcomes observed.

Research limitations/implications

This paper acknowledged the usual method limitations related to this style of qualitative research, including investigator bias and lack of statistical generalization. In addition, a second set of limitations critiques the paper’s operating framework. While the Mitchell et al. (1997) stakeholder salience model proved to be a suitable choice for this research, it is limited in the way in which stakeholder attributes are presented and used to identify stakeholders. In addition, further light may be provided on the distinctions between the different magnitudes of power, legitimacy and urgency between stakeholders after suggesting that they are not equally weighted.

Practical implications

The milk price “war” remains a high-profile discussion amongst the general public. This research contributes to a better understanding of how different players (stakeholders) have their salience claims mobilized through accounting information. Practitioners in the dairy industry might reflect on the findings to enhance their legitimacy pursuits in future negotiations with their counter-parties, and better deploy accounting to achieve the same.

Social implications

The findings speak more broadly to notions of social equity in stakeholder relations, for the production and distribution of a product that is ubiquitously used in society (dairy – milk). The findings from this study therefore have potential to assist policymakers better understand the strategies adopted by stakeholders to impose their influence and defend their claims in a public forum, using accounting information.

Originality/value

The authors contend that the article provides evidence at an industry level, that is lacking in extant management accounting research (Collier, 2000). To this extent, an original contribution is claimed. The paper is also valuable to management accounting and management researchers studying stakeholder salience, and is one of the first to investigate this issue at an industry level, as well as express how accounting mobilises this salience.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 7 August 2017

Sameh Ammar

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect…

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Abstract

Purpose

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay.

Design/methodology/approach

A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay.

Findings

Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics.

Research limitations/implications

Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components.

Practical implications

Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined.

Originality/value

The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 31 July 2007

Bino Catasús, Sofi Ersson, Jan‐Erik Gröjer and Fan Yang Wallentin

The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”.

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Abstract

Purpose

The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”.

Design/methodology/approach

The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from 41 organizations. The paper includes the idea of mobilizing in the adage in order to highlight that there are other factors than indicating, which affect acting. In the positive test the paper uses the linear structural relations (LISREL) method to analyze the data.

Findings

The paper finds that that the relationship between indicating and acting is not significant and that the introduction of mobilizing gives a better model fit. As a result the reformulation of the adage is: “What gets mobilized gets managed, especially if it gets measured”.

Research limitations/implications

The paper shows that measuring is not per se a means to activate the organization. Rather, measurements support those issues that are already important in the organization. In practical terms, a reformulation could be: what gets talked about gets done, especially if there are numbers.

Practical implications

The contribution of this paper is twofold. First, it finds no significant relationship between indicating and acting; and second, it introduces mobilizing to explain the relationship between indicating and acting.

Originality/value

The paper scrutinizes the conventional wisdom encapsulated in the adage and by introducing mobilizing as an additional variable. The findings suggest that the adage needs to be reformulated.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 2 March 2021

Selina Gallo-Cruz

In the growing field of nonviolent social movement studies, questions of power are often layered in inquiries into drivers of mobilization and dynamics of success, from the…

Abstract

In the growing field of nonviolent social movement studies, questions of power are often layered in inquiries into drivers of mobilization and dynamics of success, from the individual to the societal level. The different ways marginalized groups utilize power are not adequately theorized, however. Here I address paradigmatic approaches to understanding power in nonviolent movements, identifying conceptual limitations to explaining stratification among nonviolent resisters. In response, I develop a framework for better understanding the socially constructed origins of nonviolent power among different mobilized groups. I first provide a sociology of knowledge survey of common theories of power in nonviolent mobilization. I also review literature on mobilization among marginalized populations to identify valuable insights lacking in nonviolent movements studies. I then explore one case of marginalized nonviolent resistance, that of the Mothers of the Plaza Mayo who mobilized for an end to the Argentine Dirty War. Through this case, I develop a social constructionist framework that can be generalized to better understand how stratification shapes nonviolent resistance differently for different actors. I conclude by proposing a general framework of inquiry, guiding scholars to pay attention to four dimensions of conflict and resistance when examining the power dynamics of nonviolent movements: the temporal context of conflict, the degree of repression, actor status and positionality, and how nonviolent strategies and tactics correspond to each of these dimensions.

Book part
Publication date: 24 October 2022

Maria De Jesus Mora

The national immigrant rights campaign of 2006 stands as one of the largest mobilizations by people of color in US history, yet less scholarly attention has been given to…

Abstract

The national immigrant rights campaign of 2006 stands as one of the largest mobilizations by people of color in US history, yet less scholarly attention has been given to systematically comparing these mobilizations at the local level. To develop an understanding of what led to sustained mobilization, a comparative case study analysis of seven cities in California's San Joaquin Valley is employed. The empirical evidence is based on interviews with key organizers and participants, newspaper documentation of protest events, census data, and other secondary sources. I find that the presence and size of policy threats explained the initial protest during the spring of 2006 in all localities, but cities with elaborate resource infrastructures (preexisting organizations, histories of community organizing, and coalitions) had more enduring levels of collective action.

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