179 research outputs found

    Summer/Fall 2023

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    Networks for Economic Sociology (and Not the Other Way Around)

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    Note from the editor Networks for economic sociology (not the other way around) by Olivier Godechot Is social network analysis useful for studying the family economy? by Céline Bessière and Sibylle Gollac Networks of Corporate Ancestry by Lasse Folke Henriksen et al. Embeddedness and decoupling in innovation activities by Michel Grossetti A tale of two cities: the regional dimension of the Ecuadorian securities market by Andrés Chiriboga-Tejada Neo-structural economic sociology beyond embeddedness by ORIO Network Book Review

    Accountants\u27 index. Twenty-eighth supplement, January-December 1979, volume 1: A-L

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    https://egrove.olemiss.edu/aicpa_accind/1033/thumbnail.jp

    Management accounting systems and the exercise of interpersonal power in organizations: observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations

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    This thesis has two main concerns. First it attempts to shed new light on the ways in which alternative "critical" approaches have developed within management accounting research, over the past two decades, to challenge approaches which depict accounting in organizations as a rational, objective and value-free device. My literature review analyses the range of issues covered by the new approaches, and their boundaries, and suggests that, to date, the more significant contributions have taken place at the theoretical level, although an increasing amount of empirical research is coming through. My second and major objective is to contribute to the critical project in two ways: empirically, by undertaking a field study in an area where management accounting systems (hereafter MAS) are not necessarily accepted in a taken-for-granted way, the not-for-profit performing arts sector, and theoretically, by developing and validating, via this field study, a conceptual framework adapted from organization theory, which may help shed light on a theoretical issue which seems to have been somewhat overlooked, the reciprocal way in which individuals interact with MAS, as a problem .of power relations. The play of relations which I wish to scrutinize is best expressed in the following two questions: How do the actions of individuals affect the power of MAS? How does the power of MAS affect the actions of individuals? Methodologically, the conceptual framework is designed to enable me to analyse action in terms of the interactions between "individuals", "concrete systems of action" and the social, economic and cultural "environment". I aim to identify the relative influence on power relations of MAS, when compared with other "concrete systems of action", bearing in mind three types of constraint: those arising in the "immediate" environment, and others deriving from the "politicaleconomic" and "cultural-aesthetic" environments. My objective is to examine the extent to which MAS are appropriated as a resource by individuals in search of, or in the exercise of, power within not-for-profit based theatres. I have undertaken comparative field research in two countries, in order to see what regularities and differences there may be within and between countries. Data were gathered through direct observation and interviews, plus written documentation from two theatres in Montreal, Canada, and two in the English Midlands. Given the qualitative nature of my research, and in order to maintain a formal separation of observations and interpretation, I first present the detail of my findings using a simple narrative format, before presenting the interpretation based on my conceptual framework. My findings suggest that, even though many organizational actors still perceive an incompatibility between MAS and artistic objectives, artistic activity is heavily shaped by accounting-related activities, across all departments, in all theatres. Accounting discourse in general, and the MAS in particular, does affect actions and represents an indispensable resource in negotiations with outside actors, e.g. sponsors, funding bodies, formal Boards. At the same time, my comparative data suggest that an MAS which is structured to allow individuals to participate actively and positively in day-to-day accounting work will be more positively perceived by managers, even in a not-for-profit, performing arts contexts, as a helpful and constructive means of reconciling the aesthetic and economic objectives which are required for their organization's survival and success

    An ethnography of gendered policing

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    It has been suggested that male police officers are the purveyors of a unique form of occupational masculinity. Publicised cases of sexual harassment and discrimination. which have come to light in the past few years, tend to support this assumption. Substantial out of court settlements seem to suggest that despite numerous attempts to reform what has been described as police 'canteen culture', a solution appears elusive. In this thesis therefore. evidence will be presented from fieldwork with two northern police forces to explore this supposedly masculinist culture. Various ways of explaining the interrelationships between men, power and identities will be analysed by theorising about 'certain aspects of policework which lend themselves to the maintenance of masculinities. Throughout this discussion the way occupational cultures, within male dominated environments, are bel ieved to perpetuate and reinforce certain ways of 'being a man' , will be considered. In the course of the analysis, status, sexuality, competence and heroism will be used to look at the way masculinist ways of working may have informed our ideas about the police

    Improving relationships within the Scottish NHS supply chain

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    The National Health Service (NHS) is a uruque organisation which expenences continual change, making the management of the supply chain a particularly challenging area. Key relationships at the two ends of the supply pipelines between NHS buyers and their suppliers and between local NHS supplies managers and their customer base are therefore crucially important. Following the 1990 reforms and the introduction of the NHS internal market, an environment has been created in which managers are generally much more cost conscious and customer orientated. The net effect of these changes has been to raise the profile of the buyer-supplier and Supplies Manager-customer relationships. A review of the current literature has highlighted aspects of relationships that can be applied to those within the NHS supply chain as well as identifying some conceptual gaps. Initial exploratory surveys of supplies managers, NHS buyers, suppliers and end customers were undertaken with the emerging themes being further investigated through semi-structured interviews. Two relationship review tools were constructed and an action research approach adopted to evaluate the tools which involved Scottish NHS buyers with their suppliers and Scottish Supplies Managers with their end customers. The experience of the case studies suggest that the tools are a useful way of continually reviewing relationships which is necessary given the dynamic nature of the NHS. The research also suggests that purchasing relationships between NHS buyers and the suppliers currently exist along the whole of the relationship spectrum - from adversarial to partnership type - depending on the influence of particular factors. Both extremes have a place in the NHS buyer's "relationship portfolio", the challenge is to recognise when and how to adopt a particular type. The research suggests that the tool devised specifically for use by NHS Supplies Managers and their customers assists Supplies Managers in their task of identifying a means of ensuring flexible packages of care are offered to meet the increasing expectations of all customers

    Making the Most of Mess

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    In Making the Most of Mess, Emery Roe emphasizes that policy messes cannot be avoided or cleaned up; they need to be managed. He shows how policymakers and other professionals can learn these necessary skills from control operators who manage large critical infrastructures such as water supplies, telecommunications systems, and electricity grids. The ways in which they prevent major accidents and failures offer models for policymakers and other professionals to manage the messes they face. Throughout, Roe focuses on the global financial mess of 2008 and its ongoing aftermath, showing how mismanagement has allowed it to morph into other national and international messes. More effective management is still possible for this and many other policy messes but that requires better recognition of patterns and formulation of scenarios, as well as the ability to translate pattern and scenario into reliability

    Reconsidering Domestic Violence Services and Advocacy

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