159,461 research outputs found

    Information Systems and Rationalization of Organizations: An Exploratory Study

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    In this paper we aim to situate social implications of information systems (IS) within a broader context of progressive rationalisation in modern organisations. More specifically, we examine what roles IS play in increasing rationalisation of organisational processes and what are the implications. Our objective in the paper is twofold: i) to propose a rationality framework that synthesises different approaches to reason and rationality, and ii) to demonstrate how it can be used as a conceptual model for critical analysis of social and organisational consequences of rationalisation in organisations enabled and supported by IS. By drawing on a field study in a retail company, we interpret three IS cases to demonstrate how the rationality framework helps explain different IS-organisation relationships in the light of increasing rationality that entails both substantial benefits and risks

    The imaginary constitution of financial crises

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    This article proposes an alternative sociological framework for dealing with the imaginary constitution of financial crises. Theorisation of financial crises is often limited by dualistic juxtaposition of the rational and irrational, moral and immoral, calculative and intuitive, thus neglecting the imaginary structuring of such dyads in the construction of financial and fiscal realities. To address this lacuna, we introduce ideas from philosopher Cornelius Castoriadis, and develop a framework that unpicks the often-suppressed, mediating and generative role of imagination in finance. On the one hand, we show how dominant forms of imagination enable the financialisation of contemporary societies, serving to sustain existing debt practices and lender–debtor relationships. On the other hand, we propose a re-animated ‘sociological imagination’ that offers potential avenues for establishing alternative social visions of the future that will enable re-thinking of the nature of debt, money and financial institutions

    Social enterprise as a socially rational business

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    What is the goal of social enterprise policy? Is it the creation of a ‘not-for-profit’ or ‘more-than-profit’ business movement? In institutional policy circles, arguments are shaped by the desire to protect assets for the community, while entrepreneurial discourses favour a mixture of investment sources, surplus sharing and inclusive systems of governance. This article uses data from a critical ethnography to offer a third perspective. Human behaviour is a product of, and support system for, our socio-sexual choices. A grounded theory of social and economic capital is developed that integrates sexuality into organisation development. This constructs business organisations as complex centres of community-building replete with economic and social goals. By viewing corporate governance from this perspective social enterprise is reconceived as a business movement guided by social rationality with the long-term goal of distributing social and economic capital across stakeholder groups to satisfy individual and collective needs.</p

    Action theory in Habermas and educational practices

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    In this paper I explore the potential for viewing education as an “unrestricted communication community” (Habermas 1990: 88), using categorisations from Habermas of different kinds of action as analytical tools for examining educational practices. For the paper, I pursue two main themes: 1) how the concept of communicative action in relation to the three forms of knowledge-constitutive interest (Habermas 1987) can be operationalised in educational discourse 2) how the distinguishing of communicative action and discourse ethics from other forms of action may be used to understand the interaction taking place in educational contexts to develop evaluative tools for examining teaching practices. The potential of this framework for encouraging critical reflection on teaching, on critical incidents in teaching, peer observation, or tutor observation of novice practitioners is also discussed in relation to the forms of reflexivity that Habermas identifies as necessary conditions of human freedom (1996). Taken together, these different constructs form a powerful framework for critically examining the truth and validity claims both explicitly made and implied in educational practices from the perspectives of the individual as well as the professional community to which the individual belongs. It is accepted that a rational, communicative action aimed at reaching consensus does not necessarily dominate either the school or the higher education institution’s normal mode of discourse. Thus, the paper also differentiates other forms of action, incorporating these into the overall critical framework

    Examining the motivations for social entrepreneurship using Max Weber's typology of rationality

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    PURPOSE: This paper aims to utilize a framework from classic sociology – Max Weber’s Typology of Rationality – to understand the motivations for social entrepreneurship in responsible tourism in India. The critical role of the social entrepreneur in effecting the phenomenon of social entrepreneurship has been largely under-recognized. The authors seek to explore, develop and enhance Weber’s theoretical arguments in the context of the tourism industry. Design/methodology/approach The authors used a constructivism paradigm and Seidman’s (2006) Three Interview Series technique to obtain the narratives of two social entrepreneurs in India. Data were analyzed using a hybrid thematic coding procedure. FINDINGS: Findings indicate that there exists a dynamic interplay between the formal and substantive rationalities that underlie the behavior of social entrepreneurs. The authors also discuss how entrepreneurs draw upon their formal and substantive repertoires to create their identities through the simultaneous processes of apposition (“Me”) and opposition (“Not Me”). PRACTICAL IMPLICATIONS: The findings provide an important recognition of the impact of formal and substantive rationalities on the conceptualization, implementation and manifestation of social enterprise for a variety of stakeholders. ORIGINALITY/VALUE: This paper makes a significant contribution to understanding the why and the how of social entrepreneurship in responsible tourism. It provides a framework that can be widely applied to develop and enhance Weberian theory and further the understanding of the fundamental nature of human behavioral phenomena in tourism and beyond

    No accounting for risk

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    At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in positive financial and accounting research. Instead accounting praxis (as reflected in case studies, surveys and other empirical studies) reveal a collection of different, sometimes contradictory, conceptions and 'taken for granted' understandings of risk that are invoked and applied on an ad hoc, case by case basis. The aim of this paper is to demonstrate that the conceptual disarray in accounting for risk is both costly and unnecessary. Taking an interdisciplinary approach to risk research, the authors review developments in risk thinking at the end of the 20th Century and highlight a way forward for accounting through New Paradigm Risk (NPR). Various illustrations and case study examples are drawn upon to reflect the relevance of NPR to accounting praxis
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