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Available. Open Access. Open Access
Book part
Publication date: 23 September 2024

Thomas Lopdrup-Hjorth and Paul du Gay

Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In…

Abstract

Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In this article, we argue for the necessity of cultivating “political judgment” with a “sense of reality,” especially in the upper echelons of organizations. This article has two objectives: First to highlight how a number of recent interlinked developments within organizational analysis and practice have contributed to weakening judgment and its accompanying “sense of reality.” Second, to (re)introduce some canonical works that, although less in vogue recently, provide both a source of wisdom and frames of understanding that are key to tackling today’s problems. We begin by mapping the context in which the need for the cultivation of political judgment within organizations has arisen: (i) increasing proliferation of political risks and “wicked problems” to which it is expected that organizations adapt and respond; (ii) a wider historical and contemporary context in which the exercise of judgment has been undermined – a result of a combination of economics-inspired styles of theorizing and an associated obsession with metrics. We also explore the nature of “political judgment” and its accompanying “sense of reality” through the work of authors such as Philip Selznick, Max Weber, Chester Barnard, and Isaiah Berlin. We suggest that these authors have a weighty “sense of reality”; are antithetical to “high,” “abstract,” or “axiomatic” theorizing; and have a profound sense of the burden from exercising political judgment in difficult organizational circumstances.

Details

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

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Available. Open Access. Open Access
Article
Publication date: 6 September 2019

Samah Abdelsabour Abdelhaey

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of Mark…

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Abstract

Purpose

This paper aims to study individuals in international relations especially private individuals in global politics. Therefore the paper focuses on analyzing the case of Mark Zuckerberg the founder and chief executive of Facebook who affects the international arena. The paper illustrates Zuckerberg’s strategies to assert wide influence and power within Facebook’s network and through multiple networks.

Design/methodology/approach

The paper follows new theories of studying the human agent in international relations, concentrating on private individuals as new actors in international relations (IR). Thus, depending on “network making power theory” and the “three-dimensional power perspectives; (discursive, structural and instrumental)”, the paper illustrates the case of Mark Zuckerberg as a private entrepreneur and his authority in the era of social media dominance with a focus on: Zuckerberg's discursive/ideational power strategy. Zuckerberg’s strategy to work as a switcher through multiple networks. The most obvious one is the Facebook network, through which he can assert global influence.

Findings

Formal state officials are not the only type of individuals who can affect international relations. Technological evolution has empowered private individuals as influential actors in international relations (IR). Interdisciplinary approaches became essential tools in studying new actors affecting IR. There are new patterns of power linked to individuals without formal positions. Zuckerberg, CEO of Facebook and global philanthropist, is considered an influential actor in IR depending on programming and switching strategies to assert his power in a networked world.

Originality/value

This paper is able to prove that there are new forms of power which belong to private individuals in a networked world.

Details

Review of Economics and Political Science, vol. 4 no. 4
Type: Research Article
ISSN: 2356-9980

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Available. Open Access. Open Access
Article
Publication date: 2 February 2022

Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the…

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Abstract

Purpose

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?

Design/methodology/approach

Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.

Findings

By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.

Originality/value

This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Available. Open Access. Open Access
Article
Publication date: 24 August 2022

Antonio D’Andreamatteo, Giuseppe Grossi, Giorgia Mattei and Massimo Sargiacomo

This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).

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Abstract

Purpose

This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).

Design/methodology/approach

The authors conducted a structured literature review (Massaro et al., 2016) to unveil relevant literature in the area of corruption and fraud in the public sector.

Findings

Results highlight that the literature using “The Audit Society” theory is still scant. Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to be discovered about consequences of auditing and what “good quality” is.

Research limitations/implications

The main limitation is that only literature in English has been included.

Practical implications

This paper helps practitioners and policymakers to take and implement informed decisions with regards to the fight against fraud and corruption.

Social implications

In calling for more research in the domain of audit, fraud and corruption in the public sector, this paper promotes a higher focus of society on public interest and the common good.

Originality/value

This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

1002

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

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

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 April 2023

Mats A. Bergman

This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules.

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Abstract

Purpose

This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules.

Design/methodology/approach

A diff-in-diff approach is used where the measure of compliance is (changes in) the incidence of private litigation under the Public Procurement Act, in audited vs non-audited municipalities. Further, semi-structured interviews were conducted with chief procurement officials.

Findings

No statistically significant effect is found. While strong effects of audits can be ruled out, the statistical results and the interviews do not, however, contradict a modest but long-lasting effect.

Originality/value

Few studies have addressed the effect of public procurement auditing on compliance. This study develops an empirical framework and presents empirical results.

Details

Journal of Public Procurement, vol. 23 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 April 2021

529

Abstract

Details

Public Administration and Policy, vol. 24 no. 1
Type: Research Article
ISSN: 1727-2645

Available. Open Access. Open Access
Article
Publication date: 7 October 2021

Maura Pilotti, Halah Alkuhayli and Runna Al Ghazo

In the present study, the authors examined whether academic performance [grade point average (GPA)] can be predicted by self-reported frequency of memorization and recitation…

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Abstract

Purpose

In the present study, the authors examined whether academic performance [grade point average (GPA)] can be predicted by self-reported frequency of memorization and recitation, verbatim memory performance, and self-efficacy in a sample of college students from Saudi Arabia.

Design/methodology/approach

Students' verse memory, word memory, experience with memorization and recitation, as well as general self-efficacy were measured. GPA was provided by the Office of the Registrar.

Findings

Verbatim memory performance for individual words and verses moderately predicted GPA.

Research limitations/implications

To be determined is the extent to which memory skills for different materials are related to memorization and recitation practice as well as encoding preferences.

Practical implications

The findings indicate that even though in college a premium is placed on activities that transform the format of the materials to be learned, activities that replicate materials may still be helpful.

Social implications

In Western pedagogy, memorization and recitation are considered counterproductive modes of information acquisition. The findings of this study illustrate that retention is an essential processing step upon which the complex cognitive activities that are embedded in college-level curricula rely.

Originality/value

The extant literature illustrates the benefits of exceptional memorization and recitation training. The findings suggest that academic success is positively related to what would be judged as moderate practice, thereby supporting the notion that benefits exist.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 18 no. 1
Type: Research Article
ISSN: 2077-5504

Keywords

Available. Open Access. Open Access
Article
Publication date: 7 January 2025

Lana Sabelfeld, John Dumay, Sten Jönsson, Hervé Corvellec, Bino Catasús, Rolf Solli, Ulla Eriksson-Zetterquist, Elena Raviola, Paolo Quattrone and James Guthrie

This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).

318

Abstract

Purpose

This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).

Design/methodology/approach

We invited those colleagues whom we knew to be close to Barbara to submit reflections about her contributions to academia alongside their memories of her as a person. We present these reflections in the order we received them, and they have only been edited for minor grammatical and punctuation issues to preserve the voice of the contributing authors.

Findings

The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she published, we must also count the number of co-authors, Ph.D. supervisions, visiting professorships and conference plenaries she touched. This (ac)counting tells the story of Barbara reaching out to work and interact with people, especially students and early career researchers. She touched their lives, and the publications are an artefact of a human being, not an academic stuck in an ivory tower.

Originality/value

A paper in Barbara Czarniawska’s honour where some of her closest colleagues can leave translations of her work through a narrative reflection, seems to be a fitting tribute.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 January 2021

Michael W. Everett, Crystal L. Eustice, Aaron J. McKim and Matt R. Raven

Colleges of agriculture throughout the United States place an emphasis on leadership courses where undergraduates develop professional skills. Students entering colleges of…

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Abstract

Colleges of agriculture throughout the United States place an emphasis on leadership courses where undergraduates develop professional skills. Students entering colleges of agriculture experience varied training in terms of leadership and associated skills. However, it is not understood how this leadership training relates to having more power and control while being happy, intrinsically motivated, and engaged in learning. Socio- Psychological measures of flow and power pose during an undergraduate leadership course were used to determine associations of undergraduates within different domains of learning. This study determined associations between: 1) flow and power pose during leadership course activities; 2) happiness, intrinsic motivation, and engagement in learning; and 3) learning experiences where flow and power pose associations existed. There were positive associations between flow and power pose experiences among students in an undergraduate leadership course. Additionally, there were positive associations between power pose and Flow Theory related to constructs of happiness, intrinsic motivation, and engagement of undergraduate leadership students. Power pose and the Experience Sampling Method (ESM) were used determine flow associations of undergraduate students in the cognitive, psychomotor, and affective domains of learning. This research provides a framework for future socio-psychological studies.

Details

Journal of Leadership Education, vol. 20 no. 1
Type: Research Article
ISSN: 1552-9045

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