“Speaking truth to power”: analysing shadow reporting as a form of shadow accounting

2017 ◽  
Vol 30 (3) ◽  
pp. 510-533 ◽  
Author(s):  
Helen Tregidga
Keyword(s):  
Power Relations ◽  
Design Methodology ◽  
Empirical Investigation ◽  
Single Case ◽  
Senior Management ◽  
Single Case Study ◽  
Content Type ◽  
Transformative Potential ◽  
Perceived Impacts

Purpose The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained campaign against a target corporation. Situated within a consideration of power relations, the rationales underlying the production of the shadow report, and the shadow reports perceived value and limits as a shadow accounting mechanism, are investigated. Design/methodology/approach A Foucauldian approach to power/knowledge and truth is drawn upon in the analysis of a single case study. Alongside a consideration of the shadow report itself, interviews with both the preparers of the report and senior management of the corporation targeted comprise the main data. Findings The paper provides an empirical investigation into shadow reporting as a form of shadow accounting. While a range of insights are garnered into the preparation, dissemination and impact of the shadow report, key findings relate to a consideration of power relations. The perceived “truth” status of corporate accounts compared to accounts prepared by shadow accountants is problematised through a consideration of technologies of power and power/knowledge formations. Power relations are subsequently recognised as fundamental to the emancipatory potential of shadow reporting. Research limitations/implications Results from a single case study are presented. Furthermore, given the production of the shadow report occurred several years prior to the collection of data, participants were asked to reflect on past events. Findings are therefore based on those reflections. Originality/value While previous studies have considered the preparation of shadow reports and their transformative potential, this study is, the author believes, the first to empirically analyse the preparation, dissemination and perceived impacts of shadow reporting from the perspectives of both the shadow report producers and the target corporation.

scholarly journals Purchasing’s tasks at the interface between internal and external networks

2020 ◽  
Vol 35 (1) ◽  
pp. 159-171
Author(s):  
Steffen Muxoll Bastholm ◽  
Kristin B. Munksgaard
Keyword(s):  
User Interface ◽  
Design Methodology ◽  
Single Case ◽  
Relationship Management ◽  
Single Case Study ◽  
Design Data ◽  
Content Type ◽  
Case Study Design ◽  
Practical Implications

Purpose The strategic importance of the purchasing function increases, as its task become more dynamic in various interfaces with different suppliers. Changes in these customer–supplier interfaces pose specific challenges. The purpose of this study is to investigate how the purchasing function handles the interplay of interface changes. Design/methodology/approach This study applies a qualitative single case study design. Data are collected through observations and interviews conducted before, during and after a concrete change of interface taking place between a buying firm and its suppliers and customers. Findings Three main findings are identified to redefine the tasks of the purchasing function. The first concerns the new ways of defining the purchasing tasks. The main issue is to balance tasks with the simultaneous changes influencing other interfaces and relationships. The second is the division and alignment of tasks in intra- and inter-organizational networks with regards to who decides and coordinates what. Third, the inter-connected performance relates to how other actors perform their tasks. For the purchasing function, managing supplier interfaces influences and is influenced by how the firm simultaneously manages its user interface. Practical implications For management, a new way to evaluate the performance of the purchasing function is needed by including relationship management and interactive capabilities. Originality/value This study contributes with new insights into how managing the dynamics of changing interfaces requires interactively defined purchasing tasks, division and alignment of tasks and inter-connected performance vis-à-vis others in the wider network setting.

Lean Six Sigma in policing services

2018 ◽  
Vol 67 (5) ◽  
pp. 935-940 ◽  
Author(s):  
Jiju Antony ◽  
Bryan Rodgers ◽  
Inness Coull ◽  
Vijaya Sunder M.
Keyword(s):  
Six Sigma ◽  
Design Methodology ◽  
Single Case ◽  
Lean Six Sigma ◽  
Single Case Study ◽  
Content Type ◽  
The Public ◽  
Study Approach ◽  
Learning Points

Purpose This paper is based on a single case study carried out as part of a change programme but is used as a reflective tool to draw on some of the wider organisational learning which can be considered when implementing, reviewing or re-energise a Lean Six Sigma (LSS) Programme. The paper aims to discuss this issue. Design/methodology/approach A case study approach has been used and referenced throughout the paper with references to literature to support the wider learning points drawn which are then applied to any continuous improvement (CI) programmes. Findings The paper presents a range of learning points which are drawn from a successful deployment of LSS within a change project carried out as part of an overall programme in Scottish policing services. Research limitations/implications The points are drawn from a single case study which was deployed within a wider change programme and is supported by wider literature but is used as a vehicle for informing strategic considerations within an organisation. Originality/value This case study is drawn from policing services in the public sector which alone is an area that has not been significantly studied. It is used to explore wider implications in terms of strategic alignment, organisational performance and project management and presents the argument that the design of a CI programme is much wider than the implementation of LSS itself.

Analyzing the formation of a paradoxical organizational identity

2020 ◽  
Vol 28 (6) ◽  
pp. 1227-1241 ◽  
Author(s):  
Bruno Felix
Keyword(s):  
Organizational Identity ◽  
Design Methodology ◽  
Single Case ◽  
Single Case Study ◽  
Construction Process ◽  
Content Type ◽  
The Core ◽  
Optimal Distinctiveness ◽  
Depth Interviews

Purpose This study aims to understand the construction process of an organizational identity in a hybrid organization. Design/methodology/approach The author developed a single case study based on in-depth interviews, non-participant observations and document analysis in a credit cooperative. Findings After periods of changes in organizational identity (from idealism to pragmatism), the formation of a paradoxical organizational identity was observed in which the core value became a central polarity between idealism and pragmatism; after periods when members engaged in actions that promoted resistance or change, they framed past events in a story of stable dynamics between idealism and pragmatism; and pro-distinctiveness and -similarity forces in relation to other organizations were reconciled in a quest for optimal distinctiveness that simultaneously enabled the development of uniqueness and adequacy. Originality/value This is the first study to adopt a paradox perspective to analyze the identity of a cooperative.

Strategic agility-driven business model renewal: the case of an SME

2017 ◽  
Vol 55 (2) ◽  
pp. 271-293 ◽  
Author(s):  
Anna Arbussa ◽  
Andrea Bikfalvi ◽  
Pilar Marquès
Keyword(s):  
Business Model ◽  
Design Methodology ◽  
Single Case ◽  
Single Case Study ◽  
Temporary Work ◽  
Content Type ◽  
Strategic Agility ◽  
Temporary Work Agencies

Purpose The purpose of this paper is twofold: to connect strategic agility and business model (BM) innovation, and to explore how capabilities underlying strategic agility fit the SME context. Design/methodology/approach Qualitative in approach, the paper develops a longitudinal, in-depth, single case study focussing on how BM renewal occurs in the dynamic and increasingly important sector of temporary work agencies. Findings The findings suggest a partial fit of the existing strategic agility framework for SMEs. Two of the proposed meta-capabilities (leadership unity and resource fluidity) seem inherent to SMEs because they apply easily to this context, although they need to be downscaled. One meta-capability (strategic sensitivity) is less natural and therefore more critical for an SME. An additional meta-capability (resourcefulness) arises as very important for SMEs to be able to overcome some of their size-caused limitations. Research limitations/implications The contribution is limited by using a single case study from a specific sector and should be considered as exploratory and theory-grounding research in the field of SMEs’ strategic agility and BM renewal. Originality/value The originality of this paper is that it looks at the SME context in an industry with intensive change and dynamism, which is ideal for illustrating the objective. The authors contribute a model of strategic agility for SMEs.

scholarly journals Accounting as a tool of state ideology to control captive workers from a House of Correction

2019 ◽  
Vol 33 (2) ◽  
pp. 285-308
Author(s):  
Adriana Rodrigues Silva ◽  
Lúcia Lima Rodrigues ◽  
Alan Sangster
Keyword(s):  
Rio De Janeiro ◽  
Design Methodology ◽  
Single Case ◽  
Accounting Information ◽  
National Archive ◽  
Single Case Study ◽  
National Library ◽  
Content Type ◽  
Marxist Concept

Purpose The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal. Design/methodology/approach This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place. Findings The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology. Research limitations/implications The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations. Originality/value This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

Mobilising resources to bridge technological discontinuities

2016 ◽  
Vol 31 (6) ◽  
pp. 784-793 ◽  
Author(s):  
Hsin-Hui Chou
Keyword(s):  
Design Methodology ◽  
Empirical Investigation ◽  
Single Case ◽  
Firm Boundaries ◽  
Interfirm Relationships ◽  
Content Type ◽  
Technological Trajectory ◽  
Technological Discontinuities ◽  
Resource Mobilisation

Purpose This research aims to address how a firm can mobilise resources through interfirm relationships to bridge technological discontinuities. Design/methodology/approach This research adopts a processual single case study to undertake an empirical investigation from the perspective of a technology-bundled net as the research boundary. Findings This research produces three key findings. First, mobilising resources across firm boundaries to create an adequate bundling of product, process and marketing technologies is the cornerstone of bridging technological discontinuities. Second, resource mobilisation between firms in the transition to a new technological trajectory is affected by the sediments accrued in the existing (old) trajectory. Third, technological discontinuities may be competence-enhancing, and their radical effects may originate from non-technical causes. Originality/value This paper contributes to the research of radical innovation from an interaction and networks perspective and also by focusing on resource mobilisation taking place in the transition from an existing technological trajectory to a new one. In particular, this paper takes into account the relatedness of resources and the influences of past interaction underpinning an old trajectory in the bridging of technological discontinuities.

My 28-year journey with cannabis: from terminal disease to post-pharmaceutical healing

2018 ◽  
Vol 18 (2) ◽  
pp. 137-146
Author(s):  
Sarah Jane Godfrey
Keyword(s):  
Design Methodology ◽  
Single Case ◽  
Right To Health ◽  
Single Case Study ◽  
Medical Cannabis ◽  
Content Type ◽  
Constitutional Right ◽  
The Uk ◽  
Practical Implications

Purpose The purpose of this paper is to convey the experience of medical cannabis users and growers in the UK. Design/methodology/approach Biography and personal ethnograpy. Findings Medical cannabis users are forced into cultivating their own medicine. Research limitations/implications Single case study. Practical implications There is an urgent need for policy change to enable medical cannabis users to access their medication easily and affordably. Social implications A rising number of people are denied their constitutional right to health by a misguided policy. Originality/value This study fills a major gap in the literature on medical cannabis growers.

Heritage and development outside the metropolis

2015 ◽  
Vol 5 (1) ◽  
pp. 4-13 ◽  
Author(s):  
Eva Svensson
Keyword(s):  
Citizen Participation ◽  
Design Methodology ◽  
Single Case ◽  
Document Analysis ◽  
Heritage Management ◽  
Single Case Study ◽  
Content Type ◽  
New Ways Of Working ◽  
Practical Implications

Purpose – The purpose of this paper is to examine the contribution of heritage and participation to sustainable development in a postindustrial context. Special attention is paid to the problematic fields of attractiveness, growth and participation. New ways of working this field are called for. Design/methodology/approach – The study relies on retrospectiveparticipatory observation, citizen participation and document analysis. Findings – There is a complex relationship between experts and citizens/participants, and heritage and history are considered to be domains of experts. Therefore heritage projects have problems surviving the exodus of experts. Heritage is not perceived as asset for building new businesses by most citizens, but as values “out there”. Heritage may function as a meeting place, attracting different groups of people, but there are complex mechanisms of inclusion and exclusion. A model and a method are put forward for uniting experts and citizens, and driving the integration of heritage in other sectors of society to create innovative sustainability processes. Research limitations/implications – A single case study, taking place under special conditions. However, both the results and the context correspond well with similar studies. Practical implications – Furthering of integration of heritage management and antiquarian actions in other societal sectors. Social implications – More stable networks of citizens/stakeholders and antiquarians. Originality/value – A fairly large project involving a multitude of stakeholders and societal interests.

Absorbing in-bound knowledge within open innovation processes. The case of Fiat Chrysler Automobiles

2019 ◽  
Vol 23 (4) ◽  
pp. 786-807 ◽  
Author(s):  
Diego Matricano ◽  
Elena Candelo ◽  
Mario Sorrentino ◽  
Aurora Martínez-Martínez
Keyword(s):  
Absorptive Capacity ◽  
Open Innovation ◽  
Design Methodology ◽  
Single Case ◽  
Single Case Study ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Top Managers ◽  
Innovation Processes

Purpose The purpose of this paper is to investigate the way companies involved in Open Innovation Processes (OIPs) routinize the procedure through which they can absorb in-bound knowledge, i.e. knowledge that comes from the outside and, in particular, from the crowd. In-bound knowledge passes through the phases of acquisition, assimilation, transformation and exploitation. Thus, companies need to define mechanisms and paths – related to their potential and realized absorptive capacity –to manage and exploit it. Design/methodology/approach The present paper is based on a longitudinal case study, an OIP launched by Fiat Chrysler Automobiles (FCA) that has already been implemented for three times. Multiple direct interviews with FCA top managers have allowed rebuilding the routinized procedure through which the company absorbs in-bound knowledge. Findings To routinize the procedure of absorbing in-bound knowledge, the company has settled specific mechanisms and paths and has established some bottlenecks over the process of acquisition, assimilation, transformation and exploitation of in-bound knowledge. These mechanisms and path, as well as these bottlenecks, are identified and descripted in the paper. Research limitations/implications Beyond the limitations linked to the use of a single case study, another limitation might be the reference to a big company in a specific industry. Anyway, with due caution, achieved findings can be referred to other industries as well. Originality/value This paper contributes to exploring if and how companies managing OIPs routinize the procedure through which they can absorb in-bound knowledge.

Investigating the “fate” of Intellectual Capital indicators: a case study

2016 ◽  
Vol 17 (2) ◽  
pp. 238-254 ◽  
Author(s):  
Maria Serena Chiucchi ◽  
Marco Montemari
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Single Case ◽  
Single Case Study ◽  
Content Type ◽  
The Past ◽  
Growth Decline ◽  
Actual Use ◽  
Rich Data

Purpose – Although several frameworks for measuring and reporting Intellectual Capital (IC) have been developed over the past two decades, their actual use in practice is still limited. The purpose of this paper is to answer the call to analyze IC practices from a critical and performative perspective by investigating how and why IC indicators may end up not being used, thus shedding light on the barriers to their use. Design/methodology/approach – The paper presents a single in-depth case study and focusses attention on the fragility of the IC indicators as well on the interactions that occur among subjects while transmitting IC indicators. Findings – The case analysis shows how the different perspectives and expectations that are at stake when subjects engage with IC indicators can play a central role in hindering or enabling their use in practice. Expecting IC indicators to be able to accurately represent and to objectively signal the size and the growth/decline of IC, i.e. to be complete and isomorphic measures, can act as a barrier to their use. The case also shows that scores play a role in hindering the use of the IC indicators; the subjects disputed the scores when they did not confirm their perception of reality, and the lack of completeness and isomorphism of the IC indicators, i.e. their fragility, was the reason put forward to justify the subjects’ refusal to accept the scores and thus, to use these measures. Research limitations/implications – Although the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the findings obtained may be influenced by the specific IC framework and indicators adopted. Originality/value – Differently from most previous IC research, this paper focusses attention on the transmission of indicators and ultimately, on their “fate,” and it contributes to the understanding of how and why IC indicators may be produced but not used, thus hindering the diffusion of IC frameworks in practice.

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