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1 – 10 of over 23000Attempts to develop a conceptual model for analysing organisations as social systems from a systemic point of view. Develops aspects of a general theory for organisational…
Abstract
Attempts to develop a conceptual model for analysing organisations as social systems from a systemic point of view. Develops aspects of a general theory for organisational innovation. Deliberates the way in which systemic thinking can be used as a means to understand, explain and predict stability and innovation in organisations regarded as social systems. Uses social autopoiesis theory expressed through an analytical model, conceptual models, and propositions.
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The critical dimension and the one that can unify knowledge through systemic interrelationships, is unification of the purely a priori with the purely a posteriori parts of total…
Abstract
The critical dimension and the one that can unify knowledge through systemic interrelationships, is unification of the purely a priori with the purely a posteriori parts of total reality into a congruous whole. This is a circular cause and effect interrelationship between premises. The emerging kind of world view may also be substantively called the epistemic‐ontic circular causation and continuity model of unified reality. The essence of this order is to ground philosophy of science in both the natural and social sciences, in a perpetually interactive and integrative mould of deriving, evolving and enhancing or revising change. Knowledge is then defined as the output of every such interaction. Interaction arises first from purely epistemological roots to form ontological reality. This is the passage from the a priori to the a posteriori realms in the traditions of Kant and Heidegger. Conversely, the passage from the a posteriori to a priori reality is the approach to knowledge in the natural sciences proferred by Cartesian meditations, David Hume, A.N. Whitehead and Bertrand Russell, as examples. Yet the continuity and renewal of knowledge by interaction and integration of these two premises are not rooted in the philosophy of western science. Husserl tried for it through his critique of western civilization and philosophical methods in the Crisis of Western Civilization. The unified field theory of Relativity‐Quantum physics is being tried for. A theory of everything has been imagined. Yet after all is done, scientific research program remains in a limbo. Unification of knowledge appears to be methodologically impossible in occidental philosophy of science.
Theorists often point to social theory's normativity, but Gouldner's later works provide the most explicit, comprehensive treatment of it as post-traditional normative discourse …
Abstract
Theorists often point to social theory's normativity, but Gouldner's later works provide the most explicit, comprehensive treatment of it as post-traditional normative discourse – a practice distinct from sociology and sociological theory, yet linked historically and analytically to them. His argument about the need for a discourse space to debate social science's normative directions and to strengthen its connections to civil society is relevant today. Because Gouldner's approach has gaps and is somewhat fragmented I will reconstruct his argument about social theory per se. Although I point to problems that derive from his incomplete pragmatic turn, his approach offers an excellent departure point for discussing the meaning of social theory.
Ilke Oruc and Muammer Sarikaya
This study aims at presenting a normative approach in adaptation of the ethics of care approach and stakeholder theory. Therefore, it seeks to present a point‐of‐view regarding…
Abstract
Purpose
This study aims at presenting a normative approach in adaptation of the ethics of care approach and stakeholder theory. Therefore, it seeks to present a point‐of‐view regarding the related issues.
Design/methodology/approach
The study focuses on a theory‐based integration process, since it is designed on a normative basis and the current studies dealing with “ethic of care theory” still have some problems in practical terms.
Findings
It is observed that ethics of care and stakeholder theory are getting more and more interrelated due to established networks and available common points. As a subfield of feminist ethic, ethics of care can be used to clarify moral principles lying behind these relationships. From another point of view, the discussion regarding the feminization of business enterprises focuses on the idea that such discussions involving the principles lying behind feminist ethics can provide an advantage for the companies in terms of competition. In addition, ethics of care is expected to contribute to stakeholder theory to a great extent.
Research limitations/implications
The related literature includes a rather limited number of studies conducted on this research topic. The available research explains some relationships on a normative basis. Therefore, the current study is expected to contribute to the expansion of such research in the field.
Practical implications
Despite the presence of studies in the field, there is still a limitation in putting the findings of studies into practice. Since the country where the current study is conducted still suffers from ambiguities regarding the definitions of concepts and it is very difficult to find business enterprises appreciating feminist values, although they are taught to adopt philanthropy applications, the study is limited to a normative point‐of‐view regarding the issues.
Originality/value
The scope of the study is expected to contribute to a great extent to the integration of feminist ethic and stakeholder theory. Similarly, it will encourage further studies on the issue.
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Glenn W. Harrison and Don Ross
Behavioral economics poses a challenge for the welfare evaluation of choices, particularly those that involve risk. It demands that we recognize that the descriptive account of…
Abstract
Behavioral economics poses a challenge for the welfare evaluation of choices, particularly those that involve risk. It demands that we recognize that the descriptive account of behavior toward those choices might not be the ones we were all taught, and still teach, and that subjective risk perceptions might not accord with expert assessments of probabilities. In addition to these challenges, we are faced with the need to jettison naive notions of revealed preferences, according to which every choice by a subject expresses her objective function, as behavioral evidence forces us to confront pervasive inconsistencies and noise in a typical individual’s choice data. A principled account of errant choice must be built into models used for identification and estimation. These challenges demand close attention to the methodological claims often used to justify policy interventions. They also require, we argue, closer attention by economists to relevant contributions from cognitive science. We propose that a quantitative application of the “intentional stance” of Dennett provides a coherent, attractive and general approach to behavioral welfare economics.
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Peter Fleming and Andrew Sturdy
The paper seeks to explore the nature and employee experience of an emergent approach to managing employees which emphasises “being yourself” through the expression of fun…
Abstract
Purpose
The paper seeks to explore the nature and employee experience of an emergent approach to managing employees which emphasises “being yourself” through the expression of fun, individuality and difference.
Design/methodology/approach
The paper utilises interviews and observations in a US‐owned call centre in Australia.
Findings
The management approach outlined is located within the emergence of market rationalism and associated claims of the limitations of normative control. With its emphasis on diversity and identity derived from non‐(paid) work contexts, it is presented as complementary to, but distinct from, the group conformity and organisational identity associated with conventional culture and “fun” management. The seemingly liberal regime is shown to be controlling in its limited scope and by exposing more of the employees' self to the corporation. This raises questions about the nature of workplace control, resistance and the meaning of authenticity at work.
Originality/value
The research provides an insight into an approach to management which has been largely neglected in research and proposes a modified concept of culture and “fun” management – neo‐normative control. It also serves to challenge the liberal claims made by proponents of the new approach and of “fun at work” more generally, that it is liberating for employees, a form of “existential empowerment”.
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Jelena Poljašević, Vesna Vašiček and Tatjana Jovanović
The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey…
Abstract
Purpose
The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of the Republic of Srpska).
Design/methodology/approach
The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems’ focusing also on the information usefulness in the decision-making processes.
Findings
Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose.
Practical implications
By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project.
Originality/value
This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use.
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Marriage is often compared to a “contract.” This analogy purports to proceed from a settled concept called “contract,” under which legitimate obligations derive from consent. The…
Abstract
Marriage is often compared to a “contract.” This analogy purports to proceed from a settled concept called “contract,” under which legitimate obligations derive from consent. The analogy creates confusion when applied in the legal context. In law, “contract” refers to a broad category of legal obligation. Many legal theorists believe “contractual” enforceability should be based solely on consent. But as a matter of positive legal doctrine, consent is neither necessary nor sufficient to establish enforceability. A contract's enforceability also depends on its relationship to public welfare.
Thus the “contract” analogy does not constitute a legal justification for an approach to marriage based solely on the consent of the parties. It merely expresses a normative preference for a consent-based approach. The chapter illustrates this point using examples of current marriage-related issues, such as covenant marriage, prenuptial agreements, and same-sex marriage.
Jean-Yves Duclos, Vincent Jalbert and Abdelkrim Araar
The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and “rival” methodological strands, namely…
Abstract
The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and “rival” methodological strands, namely, classical HI and reranking. We propose in this paper a class of ethically flexible tools that integrate these two strands. This is achieved using a measure of inequality that merges the well-known Gini coefficient and Atkinson indices, and that allows a decomposition of the total redistributive effect of taxes and transfers into a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality-change approach and a money-metric cost-of-inequality approach are developed. The latter approach makes aggregate classical HI decomposable across groups. As in recent work, equals are identified through a non-parametric estimation of the joint density of gross and net incomes. An illustration using Canadian data from 1981 to 1994 shows a substantial, and increasing, robust erosion of redistribution attributable both to classical HI and to reranking, but does not reveal which of reranking or classical HI is more important since this requires a judgement that is fundamentally normative in nature.