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Article
Publication date: 22 August 2024

Tim Neerup Themsen, Peter Holm Jacobsen and Kjell Tryggestad

This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant…

Abstract

Purpose

This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.

Design/methodology/approach

The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.

Findings

The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.

Originality/value

This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 3 October 2024

Nancy Côté, Jean-Louis Denis, Steven Therrien and Flavia Sofia Ciafre

This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an…

Abstract

This chapter focuses on the COVID-19 pandemic’s impact on the recognition through discourses of essentiality, of low-status workers and more specifically of care aides as an occupational group that performs society’s ‘dirty work’. The pandemic appears as a privileged moment to challenge the normative hegemony of how work is valued within society. However, public recognition through political discourse is a necessary but insufficient element in producing social change. Based on the theory of performativity, this chapter empirically probes conditions and mechanisms that enable a transition from discourse of essentiality to substantive recognition of the work performed by care aides in healthcare organizations. The authors rely on three main sources of data: scientific-scholarly works, documents from government, various associations and unions, and popular media reports published between February 2020 and 1 July 2022. While discourse of essentiality at the highest level of politics is associated with rapid policy response to value the work of care aides, it is embedded in a system structure and culture that restrains the establishment of substantive policy that recognizes the nature, complexity, and societal importance of care aide work. The chapter contributes to the literature on performativity by demonstrating the importance of the institutionalization of competing logics in contemporary health and social care systems and how it limits the effectiveness of discourse in promulgating new values and norms and engineering social change.

Details

Essentiality of Work
Type: Book
ISBN: 978-1-83608-149-4

Keywords

Article
Publication date: 13 September 2024

Maria Tsouroufli, Anita Walton and David Thompson

In this paper we explore the gendered ways in which academic staff resistance and compliance is configured in a post-1992 University in England, including the emotions implicated…

Abstract

Purpose

In this paper we explore the gendered ways in which academic staff resistance and compliance is configured in a post-1992 University in England, including the emotions implicated in the navigation of neo-liberalisation and research intensification of their academic institution and its associated disciplinarian mechanisms.

Design/methodology/approach

We draw on data from an interview study of a diverse sample of 32 academics of different gender, discipline and academic grade. Analysis informed by a feminist post-structuralist framework of power and discourse explored different forms of academic resistance and compliance; how the embodied academic subject was (re)negotiated within gendered discourses of neo-liberal research excellence and managerialism and the gendered emotions generated in processes of resistance and compliance.

Findings

Institutional change and expectations to engage with research performativity generated fear, anxiety and anger. Female staff appeared to actively resist the masculinized research subject performing all hours work and individualism in the context of private and institutional gendered relations and labour. Male staff though actively resisted the feminization of higher education and the neo-liberal instrumentalization of caring and therapeutic cultures and ideologically resisted the surveillance mechanisms of higher education including the REF.

Research limitations/implications

Our work contributes to scholarship problematizing the assumed neutrality of resistance and compliance and highlighting women’s symbolic struggle to (dis)identify with a masculine professional norm. In terms of theorising academic resistance to neo-liberalism and identity construction, further attention should be given to the mobilization and symbolic capital of academics and emotions positioned differently due to their gender and intersecting differences.

Originality/value

Our study addresses a gap in the scholarship of academic resistance and compliance by advancing the understanding of gender inequalities and emotions implicated in the process of resistance and compliance against neo-liberalism.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 27 August 2024

Edicleia Oliveira, Serge Basini and Thomas M. Cooney

This article explores women entrepreneurs' lived experiences in their interactions with government enterprise support agencies. It investigates the relationship between gendering…

Abstract

Purpose

This article explores women entrepreneurs' lived experiences in their interactions with government enterprise support agencies. It investigates the relationship between gendering and Entrepreneurial Orientation (EO), as a normative orientation adopted at the institutional level and justified by an economic rationale. It also explores how women entrepreneurs articulate their experiences through embodied metaphors and image schemas, shedding light on how they navigate the institutional entrepreneurial space.

Design/methodology/approach

This study is framed within the concept of Phenomenological Orientation as conceptualised in feminist phenomenology. It applies Interpretative Phenomenological Analysis, a qualitative methodology focused on interpreting accounts of first-person lived experiences of a phenomenon. It combines IPA with Conceptual Metaphor Theory to understand women's articulation of their embodied relationship within the entrepreneurial space.

Findings

Findings reveal that the entrepreneurial orientation functions as a gendering process within entrepreneurial institutions, reinforcing masculine hegemonic ideals and marginalising women entrepreneurs. Women's phenomenological orientations often diverge from the normative entrepreneurial orientation, highlighting the need for a more inclusive framework in institutional entrepreneurial spaces.

Research limitations/implications

This article contributes to women's entrepreneurship literature by underlining the temporal dimension of entrepreneurship and the tension that underpins their interactions with government support bodies. It calls for inclusive policies and procedures to match the heterogeneity of orientations. While highlighting its limitations, it also suggests future research directions to deepen the understanding of entrepreneurship and inform more suitable support structures for all entrepreneurs.

Originality/value

This study contributes to the literature by shedding light on the nuanced interplay between gendering, entrepreneurial orientation, and women entrepreneurs' lived experiences. It extends previous research by framing “orientation” within a temporality framework, offering a novel perspective on the gendering of entrepreneurial spaces.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 30 September 2024

Samata Biswas and Supratik Sinha

Bengali sports history features very few women; some examples include enquiry into the representation of women in cricket stadiums as spectators (Naha, 2021) and the history of…

Abstract

Bengali sports history features very few women; some examples include enquiry into the representation of women in cricket stadiums as spectators (Naha, 2021) and the history of physical education in a women’s college (Bhattacharya, 2009). Likewise, young adult sports fiction in Bengali hardly engages with girls, with the notable exception of Moti Nandi’s Kalabati novels. This series of nine novels features the eponymous character as a high school student and a cricketer between 1984 and 2005. Belonging to a zamindar family, it is the possession of cultural capital post-abolishment of the zamindari system which allows Kalabati to play cricket. Situating the novel amidst India’s entry into neoliberalism, this chapter employs close reading to examine the ways adopted by the protagonist to manoeuvre new gender roles in conjunction with traditionally ascribed ones. Kalabati’s participation in a sport and a range of physical activities dominated by men goes against the societal codes prescribed for women. Despite that, masquerade and performativity allow Kalabati to assert her agency. Through alternately impersonating men and performing hyper-femininity, she effortlessly adjusts herself to different bodies, etiquettes and markers of gender identity. The fluidity in gender identities and emphasis on performance opens up the straitjacketed discussions around the former. This chapter argues that Kalabati’s exceptionality as a sportsperson is both an embodied and a genealogical trait.

Details

The Postcolonial Sporting Body: Contemporary Indian Investigations
Type: Book
ISBN: 978-1-80455-782-2

Keywords

Open Access
Article
Publication date: 9 May 2024

Sadi Seyama-Mokhaneli

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for…

Abstract

Purpose

This paper draws on African anti-colonial thought and Black consciousness to propose critical conscious leadership (CCL) as a decolonising leadership approach appropriate for pursuing emancipation, social justice and innovation in a new African university.

Design/methodology/approach

I utilised the method of critical discourse analysis to study Ihron Rensburg’s language as he reflected on his leadership at the University of Johannesburg (UJ). The study engaged with Rensburg’s writings and texts on his account of leading the merger and transformation of UJ. The primary text draws from his book “Serving Higher Purposes” (2020).

Findings

Through the construction of CCL, the paper proposes alternative tenets for leading transformation towards a new African university. CCL grounds a decolonised and pluriversal new African university’s character premised on a consciously revitalised alternative thinking that will carry the communitarian spirit of Africa in knowledge production, dissemination and consumption in humanising all and serving the greater good. And it operates within the dialectical tensions of the social and economic purpose of higher education (HE), African and global relevance, African and Western paradigms, excellent performance and attainment of social justice.

Originality/value

The proposed CCL offers an alternative leadership approach that responds to the call to “Dethrone the Empire” by centring Blackness in HE leadership, which is crucial for authentic transformation and decolonisation.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 9
Type: Research Article
ISSN: 2040-7149

Keywords

Abstract

Details

Redefining Irishness in a Globalized World: National Identity and European Integration
Type: Book
ISBN: 978-1-83797-942-4

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 3 October 2024

Abstract

Details

Essentiality of Work
Type: Book
ISBN: 978-1-83608-149-4

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