Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova
The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially…
Abstract
Purpose
The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.
Design/methodology/approach
This paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.
Findings
Profit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.
Research limitations/implications
Problematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.
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The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It pursues…
Abstract
Purpose
The purpose of this paper is to develop understanding of the ways in which actors may resolve the contradictions between the social and private aspects of accounting. It pursues this aim by developing theory and knowledge of the roles of belonging in the politics of budgeting.
Design/methodology/approach
First, the paper develops a Latourian anthropological theory of belonging as a social practice. It shows how this makes a significant departure from actor-network Latourian studies, shifting the focus onto the emotional and cognitive capacities that may enable actors to work through and gradually overcome the socio-political conflicts that budgeting can provoke. Second, to identify such a practice, it studies a Spanish cooperative involved in collective responses to socio-economic and political instability.
Findings
The study finds that the emotional and cognitive work by which the actors assembled their collective practice of belonging was influenced by their interactions with budgets, and, in turn, mediated the way they dealt with budgets, giving rise to more enabling roles and effects. It traces, for example, how planning and cost reduction supported abilities to relate the actors’ problems and anxieties to broader social problems, fostering more positive emotions including empathy, enthusiasm, and respect.
Research limitations/implications
The findings offer a complementary, but alternative view of the socio-political character of budgeting techniques to prior studies, which advances understanding of how actors could shape more enabling roles and effects.
Practical implications
Involving budgets in discussions and meetings can increase the scope for work that leads to greater freedom, social cohesion, and wellbeing.
Originality/value
This is the first study to demonstrate how belonging can be actively assembled through budgeting. It has particular value for understanding how alternative organizations can use accounting to avoid fragmenting and degeneration.
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The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis…
Abstract
Purpose
The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis Carroll's The Hunting of the Snark, is proposed in its place.
Design/methodology/approach
Many points of correspondence between Carroll's unlikely expedition and the work of standard setting bodies are noted and developed. The possibility that a conceptual framework might turn out to be a “Boojum” is examined.
Findings
Noting that timing precludes the possibility that The Hunting of the Snark is an allegory of accounting standard setting, a possible social explanation drawing on Cornford's Microcosmographia Academica is proposed.
Originality/value
Examines the use of the quest metaphor and what it tells us about standard setters' approaches. An alternative metaphor is proposed as being more appropriate and, by contrasting the two, the content of the first is thrown into sharper relief.
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States that there has been a recent explosion in the publication of reference works in the field of African American studies which indicates the mature field of scholarship being…
Abstract
States that there has been a recent explosion in the publication of reference works in the field of African American studies which indicates the mature field of scholarship being achieved in this area. Provides a bibliographic guide for those wishing to identify and use research tools for studying African American literature.
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The purpose of this paper is to explore the core meaning of critical research.
Abstract
Purpose
The purpose of this paper is to explore the core meaning of critical research.
Design/methodology/approach
It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of a progressive drum. Indeed, rather than facilitating a productive historical movement, scholarship may, at times, window‐dress brutality. These questions are examined by drawing on pertinent literature in social theory and cultural analysis. This work cautions that only continuous, unconditional, self‐reflective criticism provides a navigational path between barbarism and enlightenment. It proposes harnessing our full repository of critical scholarship to renew ever‐relevant forms of praxis (This is not the same notion of “practical” that involves berating workers in suits and white shirts.)
Findings
Unfortunately, an examination of contemporary progressive accounting literature exposes fundamental departures from these standards for criticism; that many fields have lapsed into a form relativism, enabling highly conservative political agendas. This degeneration is instigated at the outset of research, through an inappropriate choice of initial object for analysis (or “root metaphor”).
Research implications
To address the predicament, this paper proposes a greater self‐awareness in framing the initial starting point, using a procedure drawn from Hegel and Marx's dialectics. To “test’ this methodology, the paper examines four streams of progressive accounting research: professional (e.g. Brilovian) analysis, Foucauldian (culturalist) studies, ethnographic studies, and epistemic contributions.
Originality/value
Each review offers suggestions for a dialectical reconstruction of the original, including a revised initial starting point (object) for the analysis.
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All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our…
Abstract
All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our expenses for a long weekend at a resort hotel; the only condition of the grant was that we offer our results to Reference Services Review for first publication. Over the past five years each of the seventeen had in turn accepted my challenge to answer the following question:
Ebba Sjögren and Karin Fernler
The paper problematizes previous research on accountingisation, where the role of accounting in determining the scope of professional work is understood in relation to a…
Abstract
Purpose
The paper problematizes previous research on accountingisation, where the role of accounting in determining the scope of professional work is understood in relation to a professional/economic dichotomy and a model of episodic change. The purpose of this paper is to investigate everyday professional work in established new public management (NPM) settings, and proposes a new conceptual framework to analyze the role of accounting therein. The aim is to enable future investigations into how, when and where a situated “bottom line” emerges, by conceptualizing professional work as a process of calculation.
Design/methodology/approach
Qualitative data from case studies of two tertiary level geriatric organizations using observations of 33 employees and four interviews. Data related to patient discharge, and the management of the discharge processes, were analyzed.
Findings
Few visible trade-offs between distinctly professional or economic considerations were observed. Rather, the qualification of patients’ status and evaluation of their dischargeability centered on debates over treatment time. Time therefore operated as a situated “bottom line,” to which various other concerns were emergently linked in a process of calculation. Professional practitioners seldom explicitly evoke accounting concepts and technologies, but these were implicated in the ongoing translation of each patient into something temporarily stable, calculable and thus actionable for the professionals involved in their care. The study’s findings have implications for the conceptual understanding of professional work in established NPM settings.
Research limitations/implications
Case study research is context-specific and the role of accounting in professional work will vary due to the professional groups and accounting technologies involved.
Practical implications
The study’s findings have implications for how to influence professional behavior through interventions in the existing landscape of accounting technologies. The possibility to change behavior through the introduction or removal of individual accounting technologies is questioned.
Originality/value
To date, research on the role of accounting in determining the scope of professional work has assumed a professional/economic dichotomy and studied episodic change linked to accounting-oriented reforms. This paper analyses the role of accounting as an on-going process with emergent boundaries between professional and economic considerations.