179 research outputs found
Networks for Economic Sociology (and Not the Other Way Around)
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
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
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
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
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
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
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