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Article
Publication date: 11 June 2024

Mahmud Al Masum and Lee Parker

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…

Abstract

Purpose

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

Design/methodology/approach

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

Findings

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

Practical implications

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

Originality/value

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 April 2024

Diego Rorato Fogaça, Mercedes Grijalvo, Alberto Oliveros Iglesias and Mario Sacomano Neto

This paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.

Abstract

Purpose

This paper aims to propose and assess a framework to analyse the institutionalization of Industry 4.0 (I4.0) through a framing analysis.

Design/methodology/approach

The framework was developed by combining the institutional approach with orders of worth, drawing insights from a comprehensive literature review. To assess it, the authors conducted a qualitative analysis of annual reports from companies with the largest market capitalization over a six-year period and interviewed union representatives in Spain and Sweden.

Findings

The framework comprises five dimensions (industrial, market, civic, green and connectionist). The empirical results reveal that companies consistently frame I4.0 with an emphasis on industrial and market perspectives. In contrast, unions place a stronger emphasis on civic issues, with Spanish unions holding a more negative view of I4.0, expressing concerns about working conditions and unemployment.

Research limitations/implications

The proposed framework brings interesting insights into the dispute over the meaning of I4.0. Although this empirical study was limited to companies and unions in Sweden and Spain, the framework can be expanded for broader investigations, involving additional stakeholders in one or more countries. The discussion outlined using the varieties of capitalism approach is relevant for understanding the connection between the meso and macro levels of this phenomenon.

Practical implications

In navigating the landscape of I4.0, managers should remain flexible, and ready to tailor their strategies and operations to align with the distinct demands and expectations of stakeholders and their specific institutional environments. Similarly, policymakers are urged to acknowledge these contextual intricacies when crafting strategies for implementing I4.0 initiatives across national settings.

Social implications

Based on the empirical findings, this study underscores the importance of fostering social dialogue and involving stakeholders in the implementation of I4.0. Policymakers and other stakeholders should take proactive measures, tailored to each country’s context, to mitigate potential adverse effects on labour and workers.

Originality/value

The study presents a novel framework that facilitates the systematic comparison of I4.0 framing by different actors. This contribution is significant because the way actors frame I4.0 affects its interpretation and implementation. Additionally, the aggregate analysis of results enables cross-country comparisons, enhancing our understanding of regional disparities.

Details

The Bottom Line, vol. 37 no. 2
Type: Research Article
ISSN: 0888-045X

Keywords

Open Access
Book part
Publication date: 23 September 2024

Brayden G King

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that…

Abstract

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Abstract

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Content available
Book part
Publication date: 18 September 2024

Berch Berberoglu

Abstract

Details

Class and Inequality in the United States
Type: Book
ISBN: 978-1-80043-752-4

Article
Publication date: 17 June 2024

John Buschman

Due to contemporary threats to democracy, the topic is highly prominent in news and social discourse. The Library and Information Science (LIS) field writes about democracy…

Abstract

Purpose

Due to contemporary threats to democracy, the topic is highly prominent in news and social discourse. The Library and Information Science (LIS) field writes about democracy frequently and it is a core concept underwriting many common library practices, but it lacks a working definition of modern democracy. This article supplies a minimal definition of democracy specifically for LIS, and expands the concept to encompass a more empirically accurate concept of library roles in democratic societies that includes the sociology of democracy where libraries arguable play a more significant role.

Design/methodology/approach

There is an unpacking of library assumptions about operating in democratic societies, an empirical survey of the conditions of modern democracy, and a baseline theoretical description of democratic functioning as it currently exists.

Findings

A minimal definition of modern democracy situates library practices – and in some ways minimizes them. However, the role of culture – the sociology that democracy presumes – comes to prominence when the civil society role of libraries and the conditions of successful democratic functioning are examined.

Originality/value

There is now a minimal definition of democracy for LIS with this effort, but it needs expansion. In that sense, LIS is a leading example of the undertheorized role of the sociology that democracy presumes.

Details

Journal of Documentation, vol. 80 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Book part
Publication date: 7 October 2024

Zhen Zhang

This chapter examines the ‘embodied turn’ in the study of traditional Chinese sports and identifies issues within this area of research. It introduces new interpretative…

Abstract

This chapter examines the ‘embodied turn’ in the study of traditional Chinese sports and identifies issues within this area of research. It introduces new interpretative perspectives and approaches within the framework of bodily sociology to elucidate the link between locally-informed sports practices and the formation of socialized individuals. The chapter categorises the current research into three main themes: self-giving, the creation of bodily value and the construction of national identity through sports. It then integrates these themes with the findings of embodied sociology. The chapter compiles and analyzes the existing literature on traditional Chinese sports culture from both Chinese and international scholars, offering insights into the status, rationale and challenges of bodily sociological research. By contextualising the concept of the embodied turn in traditional Chinese sports culture – through concepts such as self-givenness, self-techniques, the generation of value and the creation of collective memory – the chapter discusses the impact of bodily sociology on cultural research. The chapter advocates for further bodily sociological studies of Chinese sports culture, which could enhance the understanding of Chinese studies among Western scholars and contribute to a genuine embodied turn in this field of study. Providing one of the initial explorations of embodied studies in traditional Chinese sports, the chapter reveals a transition from broad cultural interpretations and symbolic, structuralist sociology to a phenomenological approach in sports cultural studies. It posits that the bodily sociology approach is beneficial for sports studies although current research has not yet fully realized the embodied turn.

Article
Publication date: 17 July 2024

Patrick McGovern

The paper reviews Fox’s frames of reference against subsequent changes in the composition of the labour force, shifts in social values and the arrival of the politics of identity.

Abstract

Purpose

The paper reviews Fox’s frames of reference against subsequent changes in the composition of the labour force, shifts in social values and the arrival of the politics of identity.

Design/methodology/approach

A close reading of the frames of reference is placed in the context of Fox’s writing on the search for managerial legitimacy. That search is then considered in relation to the subsequent revolution in equal opportunities and contemporary efforts to promote equality, diversity and inclusion (EDI).

Findings

At the core of Fox’s frames lies the fundamental question of whether employers accept trade unions as a legitimate expression of employee interests. Changes in the composition of the labour force and the related arrival of identity politics has led to the emergence of a new set of interests based on social identity. These interests exist because of state legislation, social pressure from campaign groups and the awareness of the right to equal treatment regardless of gender, race, sexuality etc. It follows that the emergence of these identity-based interests means that employers are all pluralists now. This new pluralism has the ideological challenge of gaining approval not only from employees but also from the public in a world where errant employers are vulnerable to hashtag activism.

Originality/value

By revisiting Fox’s frames of reference, and emphasizing the role of employee interests, the paper shows that Fox's original insights on managerial authority and the need for “legitimising sentiments” are still relevant even if his frames are now outdated.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Content available
Book part
Publication date: 24 June 2024

Lucas Díaz

Abstract

Details

The Know-How of Public Leaders in Collective Politics
Type: Book
ISBN: 978-1-83797-354-5

Open Access
Book part
Publication date: 23 September 2024

Krystal Laryea and Christof Brandtner

Sociologists have long thought of the integration of people in communities – social integration – and hierarchical social systems – systemic integration – as contradictory goals…

Abstract

Sociologists have long thought of the integration of people in communities – social integration – and hierarchical social systems – systemic integration – as contradictory goals. What strategies allow organizations to reconcile social and systemic integration? We examine this question through 40 in-depth, longitudinal interviews with leaders of nonprofit organizations that engage in the dual pursuit of social and systemic integration. Two processes reveal how the internal structure of organizations often mirrors the ways in which organizations are embedded in their local environments. When organizations engage in loose demographic coupling, relegating those who “match” the community to the work of social integration, they produce internal inequalities and justify them by claiming community building as sacred work. When engaging in community anchoring, organizations challenge internal and external inequalities simultaneously, but this process comes with costs. Our findings contribute to a constructivist understanding of community, the mechanisms by which organizations produce inequalities, and a place-based conception of organizations as embedded in community.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

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