Célia Lemaire and Pauline Paquin
Teacher-researchers carry out two singular, demanding and time-consuming, activities: research and teaching. Some, convinced of the cross-fertilization of these two activities…
Abstract
Purpose
Teacher-researchers carry out two singular, demanding and time-consuming, activities: research and teaching. Some, convinced of the cross-fertilization of these two activities, try to introduce elements of their research into their courses. This intention becomes a major challenge for interpretive and critical teacher-researchers in accounting who cannot rely on textbooks, mostly oriented for the mainstream. The purpose of this paper is to investigate how those teacher-researchers proceed to infuse their research into their courses.
Design/methodology/approach
This paper is an exploratory qualitative study based on interviews.
Findings
The results show three typical profiles that correspond to three ways of infusing research into courses, and how these profiles can evolve and combine.
Originality/value
The identification of teacher-researcher profiles allows categorization of how they infuse their research into their teaching. By listing the constraints imposed on teacher-researchers intending to infuse research, proposals for ways to overcome the identified constraints that hinder the cross-fertilization of research and teaching are suggested. The paper also reexamines the status of teachers-researchers in accounting who address a critical approach in their teaching.
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Elodie Allain, Célia Lemaire and Gulliver Lux
Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing…
Abstract
Purpose
Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).
Design/methodology/approach
The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.
Findings
The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.
Originality/value
The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.
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Célia Bouchet and Mathéa Boudinet
This chapter draws on biographical interviews to analyze identity-based interpretations of inequalities by disabled people in France, as these understandings are formed and…
Abstract
This chapter draws on biographical interviews to analyze identity-based interpretations of inequalities by disabled people in France, as these understandings are formed and transformed over the course of their lives. We combined the material from two different studies to create a corpus of 65 life stories from working-age people with contrasting impairments in terms of type, degree, and onset, as well as various profiles in terms of gender, race, and class. When talking about the inequalities they face, respondents commonly made use of identity labels (gender, class, race, disability), among those available in their micro and macro environments. They usually presented these categories as separate and cumulative, and only a few upper-class disabled women developed reflections in line with an intersectional model. This fragmentation of identity categories translated into the framing of each inequality encountered through a single lens. Respondents mentioned race, class, or gender mainly when evoking topics and contexts that the public debate highlights as problematic, while their references to disability covered a variety of disadvantages. Although the interview situation might have fueled this framing, we also showed that certain earlier socialization processes led people to believe that their disability was the source of the inequalities they encountered. Lastly, we identified three turning points that encourage shifts in the interpretation of inequalities; these are the availability of a new label to qualify one's experience, a competing identity-based interpretation for a mechanism, and access to a different, intersectional model of inequality.
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The institution of food and cookery exhibitions and the dissemination of practical knowledge with respect to cookery by means of lectures and demonstrations are excellent things…
Abstract
The institution of food and cookery exhibitions and the dissemination of practical knowledge with respect to cookery by means of lectures and demonstrations are excellent things in their way. But while it is important that better and more scientific attention should be generally given to the preparation of food for the table, it must be admitted to be at least equally important to insure that the food before it comes into the hands of the expert cook shall be free from adulteration, and as far as possible from impurity,—that it should be, in fact, of the quality expected. Protection up to a certain point and in certain directions is afforded to the consumer by penal enactments, and hitherto the general public have been disposed to believe that those enactments are in their nature and in their application such as to guarantee a fairly general supply of articles of tolerable quality. The adulteration laws, however, while absolutely necessary for the purpose of holding many forms of fraud in check, and particularly for keeping them within certain bounds, cannot afford any guarantees of superior, or even of good, quality. Except in rare instances, even those who control the supply of articles of food to large public and private establishments fail to take steps to assure themselves that the nature and quality of the goods supplied to them are what they are represented to be. The sophisticator and adulterator are always with us. The temptations to undersell and to misrepresent seem to be so strong that firms and individuals from whom far better things might reasonably be expected fall away from the right path with deplorable facility, and seek to save themselves, should they by chance be brought to book, by forms of quibbling and wriggling which are in themselves sufficient to show the moral rottenness which can be brought about by an insatiable lust for gain. There is, unfortunately, cheating to be met with at every turn, and it behoves at least those who control the purchase and the cooking of food on the large scale to do what they can to insure the supply to them of articles which have not been tampered with, and which are in all respects of proper quality, both by insisting on being furnished with sufficiently authoritative guarantees by the vendors, and by themselves causing the application of reasonably frequent scientific checks upon the quality of the goods.