Postsocial relations:towards a performative view of accounting knowledge

This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants forming a distinctive knowledge culture with their own unique rules of how knowledge is constituted. These rules are embedded in accounting systems and practices. This paper suggests the need to further develop a research program that seeks to investigate accounting practice in local settings. The discussion in the paper is based on views which posit the growth of intimate links with epistemic objects within organizations and society. This paper argues that such ideas lead to an increasing tendency for us to experience the changes in societal relations and social arrangements as a compression of time and space. The paper relates these ideas to developments in the accounting research literature.

On the adoption decision and the intensity of use of complementary innovations: The intra firm diffusion of management practices across UK establishments

This paper contributes to the literature on the intra-firm diffusion of innovations by investigating the factors that affect the firm’s decision to adopt and use sets of complementary innovations. We define complementary innovations those innovations whose joint use generates super additive gains, i.e. the gain from the joint adoption is higher than the sum of the gains derived from the adoption of each innovation in isolation. From a theoretical perspective, we present a simple decision model, whereby the firm decides ‘whether’ and ‘how much’ to invest in each of the innovations under investigation based upon the expected profit gain from each possible combination of adoption and use. The model shows how the extent of complementarity among the innovations can affect the firm’s profit gains and therefore the likelihood that the firm will adopt these innovations jointly, rather than individually. From an empirical perspective, we focus on four sets of management practices, namely operating (OMP), monitoring (MMP), targets (TMP) and incentives (IMP) management practices. We show that these sets of practices, although to a different extent, are complementary to each other. Then, we construct a synthetic indicator of the depth of their use. The resulting intra-firm index is built to reflect not only the number of practices adopted but also the depth of their individual use and the extent of their complementarity. The empirical testing of the decision model is carried out using the evidence from the adoption behaviour of a sample of 1,238 UK establishments present in the 2004 Workplace Employment Relations Survey (WERS). Our empirical results show that the intra-firm profitability based model is a good model in that it can explain more of the variability of joint adoption than models based upon the variability of adoption and use of individual practices. We also investigate whether a number of firm specific and market characteristics by affecting the size of the gains (which the joint adoption of innovations can generate) may drive the intensity of use of the four innovations. We find that establishment size, whether foreign owned, whether exposed to an international market and the degree of homogeneity of the final product are important determinants of the intensity of the joint adoption of the four innovations. Most importantly, our results point out that the factors that the economics of innovation literature has been showing to affect the intensity of use of a technological innovation do also affect the intensity of use of sets of innovative management practices. However, they can explain only a small part of the diversity of their joint adoption use by the firms in the sample.

Education and racism:a study of the teachers' and the pupils' relations in the schooling of black boys

This thesis examines the teachers' and the pupils' relations in the schooling of black boys. The study using the methodology of participant observation focusses on one school (Kilby) in an area of black population in an English city. The thesis’s intentions are two fold: firstly, in order to examine these relations, two major aspects of their interaction are addressed, that of the absence of teachers from conventional 'race-relations' research, and, the identification and examination of the anti-school pupils' sub-cultures. Two substantive questions are asked: what is the response of the teachers to the schooling of black pupils? and, what is the meaning of the pupils' resistance to schooling? Secondly, in attempting to answer these questions and offer a critique of the dominant 'race-relations' culturalist explanation of black youth's response to schooling, a theoretical framework has been developed which takes account of both the 'economic' and the 'sociological' perspectives. Methodology allowed and pointed to the importance of examining the teachers' ideologies and practices as well as those of the black boys. It is argued that a class analysis of the racially structured British society is more adequate than the conventional ethnic approach in explaining the black boys' location within Kilby School. Hence, it is posited that the major problem in the schooling of black youth is not that of their culture but of racism, which pervasively structures the social reality at Kilby school. Racism is mediated both through the existing institutional framework that discriminates against working-class youth and through the operation of race specific mechanisms, such as the process of racist stereotyping. It is thus further argued that the Kilby school teachers are of central causal significance to the - problems that the boys encounter. Furthermore, it is in response to these racist ideologies and practices that both West Indian and Asian pupils develop specific forms of collective resistance, which are seen to be linked to the wider black community, as legitimate strategies of survival.

The development and operation of the effective interpersonal relationship skills relevant to career development problems from staff assessment at an industrial research laboratory

This study concerns the application of a model of effective interpersonal relationships to problems arising from staff assessment at I.C.I. Ltd. Corporate Laboratory between 1972 and 1974. In collaboration with academic and industrial supervision, the study commenced with a survey of management and supervisor opinions about the effectiveness of current staff (work) relationships, with particular reference to the problem of recognising and developing creative potential. This survey emphasised a need to improve the relationships between staff in the staff assessment context. A survey of research into creativity emphasised the importance of the interpersonal environment for obtaining creative behaviour in an organisation context. A further survey of theories of how inter­personal behaviour related to personal creativity (therapeutic psychology) provided a model of effective interpersonal behaviour (Carkhuff, 1969) that could be applied to the organisation context of staff assessment. The objective of the project was redefined as a need to improve the conditions of interpersonal behaviour in relation to certain (career development) problems arising from staff assessment practices. In order to demonstrate the application of the model of effective interpersonal behaviour, the research student recorded interviews between himself and members of staff designed to develop and operate the dimensions of the model. Different samples of staff were used to develop the 'facilitative' and the 'action oriented' dimensions of bahaviour, and then for the operation of a helping programme (based on vocational guidance tests). These interactions have been analysed, according to the scales of measurement in the model ana the results are presented in case study form in this thesis. At each stage of the project, results and conclusions were presented to the sponsoring organisation (e.g. industrial supervisor) in order to assess their (subjective) opinion of relevance to the organ­ isation. Finally, recommendations on further actions towards general improvement of the work relationships in the laboratory were presented in a brief report to the sponsor.

Technical innovation in industrial production

New techniques in manufacturing, popularly referred to as mechanization and automation, have been a preoccupation of social and economic theorists since the industrial revolution. A selection of relevant literature is reviewed, including the neoclassical economic treatment of technical change. This incorporates alterations to the mathematical production function and an associated increase in the efficiency with which the factors of production are converted into output. Other work emphasises the role of research and development and the process of diffusion, whereby new production techniques are propagated throughout industry. Some sociological writings attach importance to the type of production technology and its effect on the organisational structure and social relations within the factory. Nine detailed case studies are undertaken of examples of industrial innovation in the rubber, automobile, vehicle components, confectionery and clothing industries. The old and new techniques are compared for a range of variables, including capital equipment, labour employed, raw materials used, space requirements and energy consumption, which in most cases exhibit significant change with the innovation. The rate of output, labour productivity, product quality, maintenance requirements and other aspects are also examined. The process by which the change in production method was achieved is documented, including the development of new equipment and the strategy of its introduction into the factory, where appropriate. The firm, its environment, and the attitude of different sectors of the workforce are all seen to play a part in determining the motives for and consequences which flow from the innovations. The traditional association of technical progress with its labour-saving aspect, though an accurate enough description of the cases investigated, is clearly seen to afford an inadequate perspective for the proper understanding of this complex phenomenon, which also induces change in a wide range of other social, economic and technical variables.

UK sourcing practices and relationships

Many factors impact on the competitiveness of a manufacturer's products and services, and amongst the most influential are product-sourcing practices. The challenge to an organisation is to choose the right sourcing practice, for the right product, at the right time. The authors present the latest industrial trends.

Critical approaches to care:understanding caring relations, identities and cutures

What does ‘care’ mean in contemporary society? How are caring relationships practised in different contexts? What resources do individuals and collectives draw upon in order to care for, care with and care about themselves and others? How do such relationships and practices relate to broader social processes? Care shapes people’s everyday lives and relationships and caring relations and practices influence the economies of different societies. This interdisciplinary book takes a nuanced and context-sensitive approach to exploring caring relationships, identities and practices within and across a variety of cultural, familial, geographical and institutional arenas. Grounded in rich empirical research and discussing key theoretical, policy and practice debates, it provides important, yet often neglected, international and cross-cultural perspectives. It is divided into four sections covering: caring within educational institutions; caring amongst communities and networks; caring and families; and caring across the life-course. Contributing to broader theoretical, philosophical and moral debates associated with the ethics of care, citizenship, justice, relationality and entanglements of power, Critical Approaches to Care is an important work for students and academics studying caring and care work in the fields of health and social care, sociology, social policy, anthropology, education, human geography and politics.

Urban politics and the social practices of critique and justification:conceptual insights from French pragmatism

Recent times have witnessed a growing belief in urban spaces as 'assemblages' produced through interwoven and spatially differentiated forces that converge at particular sites. There is also continuing interest in the nature of neoliberal tendencies and the rise of post-politics and democracy in urban governance. These accounts typically lack attention towards the comprehensive conceptualization of the heterogeneous logics and mechanics of relations and negotiations between actors. This paper seeks to advance these perspectives by exploring the potential contribution of French pragmatism thinking to how social life is produced through practical dialogue between actors through critique, argumentation and justification. © The Author(s) 2012.

Modularity and industrial complexes:perspectives for green operations in the automotive industry

This paper discusses the possible contributions from modularity and industrial condominiums towards enhancing environmental performance in the automotive industry. The research described in this study is underpinned by a review of journal articles and books on the topics of: modularity of production systems; green operations practices, and the automotive industry and sustainability. The methodology is based on theoretical analysis of the contribution of the modular production system characteristics used in the automotive industry for Green Operations Practices (GOP). The following GOPs were considered: green buildings, eco design, green supply chains, greener manufacturing, and reverse logistics. The results are theoretical in nature; however, due to the small number of studies that investigate the relationship between modularity and sustainability, this work is relevant to increase knowledge in academic circles and among practitioners in order to understand the possible environmental benefits from modular production systems.

Exploring chain, network and cluster collaborative practices:implications for SMEs

Collaboration among enterprises has been rendered as one of the most important issues in the business agenda, either as a result of the globalisation and deregulation of markets or as a result of the Information and Communication Technology (ICT) revolution. Both factors have created a business reality where success in the collaboration practices followed, may result in improvements in the competitive position of enterprises. This paper starts from the basic business activity of the individual enterprise, looks into the chain, network and cluster collaborative practices and analyses their characteristics and the implications for Small-Medium Enterprises (SMEs). In addition, it provides insights regarding the opportunities, benefits, requirements and risks related to each collaborative practice. This paper finally argues that different collaboration practices are required, as enterprises and the industrial sectors where they operate, present distinctive characteristics.

Theorizing accounting and other [calculative] practices in private equity:Experimenting with Schatzki’s ‘site’ ontology

This thesis contributes to social studies of finance and accounting (Vollmer, Mennicken, & Preda, 2009) and the practice theory literatures (Feldman & Orlikowski, 2011) by experimenting (Baxter & Chua, 2008) with concepts developed by Theodore Schatzki and demonstrating their relevance and usefulness in theorizing and explaining accounting and other organizational phenomena. Influenced by Schatzki, I have undertaken a sociological investigation of the practices, arrangements, and nexuses forming (part of) the social ‘site’ of private equity (PE). I have examined and explained the organization of practices within the PE industry. More specifically, I have sought to throw light on the practice organizations animating various PE practices. I have problematized a particular aspect of Schatzki’s practice organization framework: ‘general understanding’, which has so far been poorly understood and taken for granted in the accounting literature. I have tried to further explore the concept to clarify important definitional issues surrounding its empirical application. In investigating the forms of accounting and control practices in PE firms and how they link with other practices forming part of the ‘site’, I have sought to explain how the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. In doing so, this thesis addresses the recent calls for research on accounting and control practices within financial services firms. This thesis contributes to the social studies of finance and accounting literature also by opening the blackbox of investment [e]valuation practices prevalent in the PE industry. I theorize the due diligence of PE funds as a complex of linked calculative practices and bring to fore the important aspects of ‘practical intelligibility’ of the investment professionals undertaking investment evaluation. I also identify and differentiate the ‘causal’ and ‘prefigurational’ relations between investment evaluation practices and the material entities ‘constituting’ those practices. Moreover, I demonstrate the role of practice memory in those practices. Finally, the thesis also contributes to the practice theory literature by identifying and attempting to clarify and/or improve the poorly defined and/or underdeveloped concepts of Schatzki’s ‘site’ ontology framework.

How can personal role engagement lead to increased engagement? The roles of meaningfulness and perceived line manager relations

There is an increasing need to understand the psychological processes that link personal development with employee engagement, particularly the boundary conditions at which these occur. The current study sought to meet this need by testing whether perceived opportunities for development are positively associated with job engagement indirectly through the experience of meaningfulness, and whether this indirect relationship is conditional on the level of perceived line manager relations. Questionnaire data was collected from 152 UK workers from a range of occupations and organizations. The results found support for all the hypotheses. In particular, the positive effects of perceived opportunities for development on job engagement (measured one month later) via meaningfulness were only significant for those who perceived that they had a good relationship with their line manager. Thus, there is a need for line managers to develop high quality relationships with their direct reports in order for development practices to translate into positive psychological outcomes. Engagement theory could be advanced by further understanding broaden-and-build and social exchange processes.