Search results

Just over two decades ago, Hopwood criticised accounting researchers for how little they knew of the actual functioning of accounting in organisational contexts. Recently, Parker and Roffey reminded us that this is still the case. A new wave of critical and interpretive researchers have not been able to ground their theorising in the actual practice of accounting. This paper attempts to explicate the negotiated order perspective as a social theory that may help to better understand accounting in its organisational context. The paper not only presents the theoretical constructs of the negotiated order perspective but also a case (Volta River Authority) illustration of how the perspective could help in appreciating accounting practice within organisations and society.

Purpose – The negotiated order branch of symbolic interaction used to examine the process by which welfare regulations were dramatically changed in which the forty-year old AFDC (Aid to Families with Dependent Children) was abandoned, and a new W-2 (Welfare Works) welfare reform effort was developed and socially negotiated with the Federal government and in the State of Wisconsin. We probe interactions within the mesodomain of four levels of actors: the Federal government; State-level government in both the executive and legislative branches; county-level government; and public and private welfare service delivery agencies.

Method – Qualitative, naturalistic, ten-year field study entailing interviews and archival analyses.

Findings – The reform effort involved the mutual constitution of the W-2 social structure and the social interactions that surrounded it through such strategies as negotiation, conflict, manipulation, coercion, exchange, bargaining, collusion, power brokering, and rhetoric, which were all circumscribed by and interpenetrated with the predecessor AFDC rule system. In turn, the welfare budget was reduced from $652m to $257m. We observed that the macro structure of welfare shaped the micro social actions of a variety of actors, and that micro social action by institutional entrepreneurs reconstituted structure of welfare policy in what proved to be a moving matrix.

Research implications – Implications were directed at extending and refining the negotiated order perspective.

Social implications – Given that the number of welfare recipients was reduced from 300,000 to 10,000, their fate in a weak economy was explored.

Originality – Chapter extends symbolic interaction concepts to examine a contested social domain.

The purpose of this paper is to analyse how negotiations between the constituencies affect the processes and outcomes of lean projects in Danish public sector organisations.

The paper is based on a qualitative analysis of interviews with managers and employees who have participated in lean projects in the Danish public sector. Negotiated order theory serves as the overarching theoretical framework for the analysis.

The paper concludes that the processes and outcomes of lean depend not only on the technology itself, but also the negotiation context in which the planning and implementation of lean projects take place. Lean implementation is not a neutral and value‐free activity; it is fluid and open for multiple interpretations, interests, and logics.

The project is based on qualitative data from lean projects in the Danish public sector. It cannot be concluded that the findings can be generalised to reflect all types of lean projects across organisational and geographical settings.

The paper adds value to the relatively scarce literature on lean management in the public sector by exploring how negotiative processes influence the planning, implementation, and maintenance/development of lean projects.

Cultural, social, and psychological perspectives on mergers assume conflict to be an important mediator of post-merger outcomes. Yet, despite a growing literature on the human side of mergers, conflict in mergers remains poorly understood.

Based on the disputing perspective and negotiated order theory, a contextual and dynamic approach is presented along with propositions to guide future empirical research in the form of a process model of post-merger order negotiation.

When negotiating the post-merger order, different issues emerge that are embedded in the broader context of the merger.

Adopting this theoretical framework allows us to understand the intergroup dynamics and antagonistic behavior observed in mergers.

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

Stakeholder thinking has contributed considerably to the organizational literature by demonstrating the significance of the environment in managing organizations. Stakeholders affect and are affected by organizations’ daily operations and decisions. They have varied and often conflicting interests, making it necessary for managers and organizations to know who they are as well as their attributes. Consequently, Mitchell et al. (1997) developed the stakeholder salience theory to help managers and organizations identify the power of certain stakeholders and their salience to the organization. With a few exceptions, the mainstream stakeholder salience theory is in many ways still largely static, short-term oriented, and firm-centered. The aim of this paper is to revisit certain conformist assumptions concerning the role of marginalized stakeholders, or “dormant” stakeholders, in stakeholder thinking. Overall, this chapter is a call to a new conceptualization of stakeholders that reintroduces stakeholder dynamics at the core of stakeholder thinking to overcome its restrictive shortcomings. We argue that managing stakeholder relationships is not simply meeting stakeholder demands but also involves taking into account the long-term dynamics of stakeholder interactions.

The purpose of this study is to examine whether patrol officers believe that police practices vary by precinct assignment and whether the precinct acts as a sub‐organizational level of analysis in police organizations.

The research design is a multi‐method ethnographic case study including observational fieldwork, both structured and unstructured interviews and official departmental documents.

The study finds that patrol officers overwhelmingly agree that police practices vary at the precinct level of analysis. This variation is perceived to be caused by: individual officer temperament/personality and level of experience,; culture, nature and expectations of the clientele/citizens; nature of calls for service, higher call loads and officer safety concerns; and command and precinct rules/norms. The study also finds that the precinct is a viable and important level of analysis within police organizations.

This study highlights the need to examine variation in police behavior within organizations at the precinct level of analysis.

The findings from this study have considerable practical implications because the findings indicate that to understand police patrol practices, police practitioners must investigate variation in the informal structures/cultures of police organizations at the sub‐organizational level of the precinct.

This paper is valuable because police researchers have investigated police behavior at the individual, situational, neighborhood, organizational and legal levels of analyses but have largely overlooked the intersection of these levels of analyses: the precinct.

The purpose of this paper is to analyze a data set from a brokerage firm to find possible spoofing cases in ten stocks from the Ibovespa index. The studies proposed concerned the parameters used in the search for the practice, the frequency of occurrences during the negotiation period, the impact on the price caused by the size of the spoofing order and the correlation between the stock's liquidity and the number of occurrences.

By using intraday orders flows, the authors are able to reassemble the order book and perform an analysis of potential market manipulation.

The authors found six possible cases, all of them happened in the beginning or end of the negotiation period, confirming that there is a window of opportunity for the practice when there is greater uncertainty related to the stock's price. Moreover, they found that in the less liquid stocks, it was necessary to place greater spoofing orders aiming to narrow the wider spread.

A methodology for spoofing detection that can be replicated by brokerage firms and other researchers was developed.

The study contributes to the literature of capital market regulation by suggesting best practices for regulators and self-regulatory entities to avoid a predatory market practice.

The authors present an algorithm and parameters for detecting spoofing; other papers are not practical orientated.