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Open Access
Article
Publication date: 28 June 2023

Emer Curtis and Breda Sweeney

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing…

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Abstract

Purpose

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

Design/methodology/approach

This study collects data using a case study of a firm in the green energy construction sector.

Findings

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

Originality/value

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 13 October 2023

Weng Marc Lim

This article aims to explain the role of philosophical anchors and research paradigms in business research, and how they can be extrapolated in the transformative era of…

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Abstract

Purpose

This article aims to explain the role of philosophical anchors and research paradigms in business research, and how they can be extrapolated in the transformative era of automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS) in the midst of disruption, volatility, uncertainty, complexity and ambiguity (DVUCA).

Design/methodology/approach

This article entails a general review based on the 3Es of exposure, expertise and experience, delving into the ontological, epistemological, methodological, axiological and rhetorical aspects of the major research paradigms—i.e. positivism, post-positivism, constructivism, interpretivism and pragmatism—and their interplay with the emergent trends shaping business research.

Findings

This article underscores the multifaceted nature of business research in the modern day, with an increasing need for blending, or shifting between, research paradigms to address the complex issues arising from automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS). This article also highlights the nuanced interplay between research paradigms and theoretical perspectives, demonstrating the rich, diverse potential of business research inquiries.

Research limitations/implications

While this article provides a broad overview of the interplay between research paradigms and emerging trends, future research could explore each of these interplays in greater detail, conducting empirical studies or utilizing specific case studies.

Practical implications

Researchers and practitioners should be open to adopting, combining or switching between different paradigms according to the demands of their research questions, context and trends shaping the business landscape, thereby underscoring the need for methodological flexibility and reflexivity in business research.

Social implications

The shift toward embracing digital transformations and integrating sustainability in business research holds significant implications, driving socially responsible and sustainable business practices at the micro-level, and by extension, industrial revolution and sustainable development at the macro-level.

Originality/value

This article offers a holistic and contextualized view of the philosophy of science and research paradigms for business research, bridging the gap between philosophical foundations and contemporary research trends.

Executive summary
Publication date: 10 April 2024

ARGENTINA: Revised reform points to greater pragmatism

Details

DOI: 10.1108/OXAN-ES286353

ISSN: 2633-304X

Keywords

Geographic
Topical
Executive summary
Publication date: 4 July 2023

IRAQ: Premier’s pragmatism faces constraints

Details

DOI: 10.1108/OXAN-ES280266

ISSN: 2633-304X

Keywords

Geographic
Topical

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Book part
Publication date: 25 March 2024

Heather Yaxley and Sarah Bowman

Women working in public relations (PR) in the 1990s developed the power of metamodern pragmatism to avoid being constrained in this decade of contradictions.This was a time of…

Abstract

Women working in public relations (PR) in the 1990s developed the power of metamodern pragmatism to avoid being constrained in this decade of contradictions.

This was a time of promise for female empowerment and careers. The PR industry in Britain had quadrupled in size, yet increased feminisation and professionalisation did not resolve gender inequity. Indeed, alongside the existence of ‘old boys clubs’ and hedonistic macho agencies in the industry, the 1990s offered a lad's mag culture and an AbFab image of PR.

An original collaborative historical ‘Café Delphi’ method was developed using three themes (sex, sexuality and sexism) to explore women's careers and contributions in the expanding and increasingly powerful field of PR in the United Kingdom during the 1990s. It built on feminist critique of the industry and paradoxical portrayals of women resulting from significant changes in media, popular culture and a pluralistic marketplace.

Individual and collective experiences of women working in PR at the time reveal the power of attitudes to affect their ability to achieve equality and empowerment. Women navigated tensions between the benefits of accelerated pluralism and the patriarchal resistance in the workplace through performative choices and a deep sense of pragmatism.

Details

Women’s Work in Public Relations
Type: Book
ISBN: 978-1-80455-539-2

Keywords

Executive summary
Publication date: 6 December 2023

UNITED STATES: Military promotion ban ended

Details

DOI: 10.1108/OXAN-ES283820

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 20 March 2023

Brian A. Rutherford

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Abstract

Purpose

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Design/methodology/approach

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Findings

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

Research limitations/implications

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

Practical implications

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

Originality/value

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 28 March 2022

John W. Cadogan and Nick Lee

This study aims to determine whether partial least squares path modeling (PLS) is fit for purpose for scholars holding scientific realist views.

Abstract

Purpose

This study aims to determine whether partial least squares path modeling (PLS) is fit for purpose for scholars holding scientific realist views.

Design/methodology/approach

The authors present the philosophical foundations of scientific realism and constructivism and examine the extent to which PLS aligns with them.

Findings

PLS does not align with scientific realism but aligns well with constructivism.

Research limitations/implications

Research is needed to assess PLS’s fit with instrumentalism and pragmatism.

Practical implications

PLS has no utility as a realist scientific tool but may be of interest to constructivists.

Originality/value

To the best of the authors’ knowledge, this study is the first to assess PLS’s alignments and mismatches with constructivist and scientific realist perspectives.

Book part
Publication date: 2 October 2023

Daniel Schiffman and Eli Goldstein

The American agricultural economist Marion Clawson advised the Israeli government during 1953–1955. Clawson, a protégé of John D. Black and Mordecai Ezekiel, criticized the…

Abstract

The American agricultural economist Marion Clawson advised the Israeli government during 1953–1955. Clawson, a protégé of John D. Black and Mordecai Ezekiel, criticized the government for ignoring economic considerations, and stated that Israel’s national goals – defense, Negev Desert irrigation, immigrant absorption via new agricultural settlements, and economic independence – were mutually contradictory. His major recommendations were to improve the realism of Israel’s agricultural plan; end expensive Negev irrigation; enlarge irrigated farms eightfold; freeze new settlements until the number of semi-developed settlements falls from 300 to 100; and limit new Negev settlements to 10 over 5–7 years. Thus, Clawson ignored political feasibility and made value judgments. Minister of Finance Levi Eshkol and Minister of Agriculture Peretz Naphtali rejected Clawson’s recommendations because they ignored Israel’s national goals. By September 1954, Clawson shifted towards greater pragmatism: He acknowledged that foreign advisors should not question the national goals or make value judgments, and sought common ground with the Ministry of Agriculture. At his initiative, he wrote Israel Agriculture 1953/54 in collaboration with the Ministry of Agriculture. Israel Agriculture was a consensus document: Clawson eschewed recommendations and accepted that the government might prioritize non-economic goals. In proposing Israel Agriculture, Clawson made a pragmatic decision to relinquish some independence for (potentially) greater influence. Ultimately, Clawson was largely unsuccessful as an advisor. Clawson’s failure was part of a general pattern: Over 1950–1985, the Israeli government always rejected foreign advisors’ recommendations unless it was facing a severe crisis.

Details

Research in the History of Economic Thought and Methodology: Including a Selection of Papers Presented at the First History of Economics Diversity Caucus Conference
Type: Book
ISBN: 978-1-80455-982-6

Keywords

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