RELIGIÃO E ETNICIDADE: O HERÓI CABOCLO BERNARDO E A CONSTRUÇÃO DA IDENTIDADE ÉTNICA NA VILA DE REGÊNCIA AUGUSTA - ES

Na Vila de Regência Augusta, às margens do Rio Doce no município de Linhares - ES, uma intricada dinâmica sócio-religiosa reveste de atribuições religiosas um herói cujo feito remonta os finais do século XIX. Bernardo José dos Santos, morador da vila, ficaria conhecido em âmbito nacional como o herói Caboclo Bernardo ao ser homenageado por Princesa Isabel, por realizar o salvamento de 128 dos 142 tripulantes do naufrágio do Navio de Guerra Imperial Marinheiro , próximo à foz do Rio Doce. O evento e suas conseqüências tornaram-se um marco na história da vila, inclusive o assassinato do herói nos meados da segunda década do século XX. Na continuidade narrativa, ritual e simbólica do ato heróico do Caboclo Bernardo esta investigação lança suas preocupações. Atualmente acontece na vila, todos os anos, a Festa de Caboclo Bernardo, uma festividade para onde convergem religiosos de diversas etnias tupiniquim, botocudo, negros e caboclos com o intuito de prestar homenagens ao herói na capela que leva seu nome. Neste sentido, esta etnografia pretende analisar o processo de construção da identidade étnico-religiosa na vila, pois, ele acontece concomitantemente e está umbilicalmente relacionado ao processo que eleva o herói ao patamar dos santos padroeiros das bandas de congo na região. Para isso, analisado será o contexto dramático onde a identidade da vila é construída; as confluências históricas, narrativas e simbólicas que contribuem para a atual configuração da identidade; e o contexto político-institucional organizado em torno do Caboclo Bernardo, paradigma central da construção da identidade. O método etnográfico, a antropologia interpretativa e a antropologia visual forneceram os contornos metodológicos desta investigação, que se constituiu como uma descrição densa.(AU)

A Congregação Cristã no Brasil numa área de alta vulnerabilidade social no ABC paulista: aspectos de sua tradição e transmissão religiosa - a instituição e os sujeitos

Esta tese estuda a tradição e transmissão religiosa da Congregação Cristã no Brasil, numa área de maior vulnerabilidade social, a partir da instituição e dos sujeitos. A reprodução religiosa, na modernidade contemporânea, é dificultada pela capacidade diminuída das instituições religiosas de regular as crenças dos seus fiéis, e esta capacidade é analisada no caso da Congregação Cristã no Brasil, num bairro de alta vulnerabilidade social, na fronteira entre São Bernardo do Campo e Diadema. São estudadas as dimensões sociais da Congregação Cristã no Brasil, a partir de um olhar estatístico do campo pentecostal brasileiro. É analisada a realidade social local e elaborada a situação periférica específica do bairro estudado. Uma etnografia do culto da Congregação Cristã fornece os dados para análise dos atores no culto, do processo ritual, e da função do culto para a articulação da identidade religiosa. Finalmente é elaborada, a partir de entrevistas em profundidade e detida observação de campo, uma etnografia dos sujeitos membros da Congregação Cristã, homens e mulheres, em situações diferenciadas de vulnerabilidade. Analisa-se quais redes sociais, internas na Congregação Cristã no Brasil e externas, estes membros criam e até onde as doutrinas e práticas da Congregação, transmitidas no rito, dispositivo de reprodução institucional por excelência, conseguem formar a subjetividade dos seus fiéis, entendida como complexo conjunto de percepção, afeto, pensamento, desejo e medo.(AU)

Transplanting Anglo-American accounting oversight boards to a diverse institutional context

The introduction of accounting and auditing oversight boards (OBs) has been promoted on a global scale as a key component of the international financial architecture that has emerged over the past two decades. Such institutions, modeled on the Anglo-American tradition, are domestically organized and embedded within distinctively diverse institutional contexts. Their role is to ease agency problems, improve the quality of financial reporting, and help provide stability in the global financial system. We employ an institutional approach, located within the broader political economy framework of global capitalism, to examine the establishment and operation of the new regulatory regime in Greece. Greece, a member of the European Union, exhibits characteristics of a "delegative" democracy, i.e. a traditionally weak institutionalization, reform (in)capacity problems and a clientelistic political system. Our case study shows that the formation and operation of the newly-established system of oversight is conditioned by local political and economic constraints and, thus, does not automatically translate into concrete benefits for the quality of financial reporting. We also draw attention to the structural mismatch between a progressing globalized financial integration and the fragmented nature of the system of oversight, and illustrate that OBs' independence from local governments is an important but neglected issue.

Representing others:translation, ethnography and museum

Cultural anthropology has always been dependent on translation as a textual practice, and it has often used 'translation' as a metaphor to describe ethnography's processes of interpretation and cross-cultural comparison. Questions of intelligibility and representation are central to both translation studies and ethnographic writing - as are the dilemmas of cultural distance or proximity, exoticism or appropriation. Similarly, recent work in museum studies discusses problems of representation that are raised by ethnographic museums as multimedia 'translations'. However, as yet there has been remarkably little interdisciplinary exchange: neither has translation studies kept up with the sophistication of anthropology's investigations of meaning, representation and 'culture' itself, nor have anthropology and museum studies often looked to translation studies for analyses of language difference or concrete methods of tracing translation practices.

Institutional antecedents and performance consequences of influence strategies in export channels to transitional economies

This study examines how the institutional environment of transitional economies impacts institutional arrangements in the form of influence strategies employed by Western exporters in managing relationships with local firms. Reflecting environmental components, a Western firm’s understanding of Eastern Europe’s regulatory volatility, foreignness, and partner’s control locus is posited to impact economic performance by affecting key coercive and non-coercive influence strategies. A model specifying the effects of the institutional environment on economic outcomes is developed and tested on data from US exporters to Eastern Europe. A structural equation analysis indicates institutional components have a differential impact on the influence strategies employed by these Western firms and on export performance. In particular, use of coercive legalistic pleas is increased by regulatory volatility but reduced by perceived foreignness while use of non-coercive recommendations is increased by the partner’s external locus of control but not by perceived foreignness. Importantly, the institutional environment’s impact on economic performance is shown to be direct as well as indirect through the influence strategies Western firms employ in Eastern Europe. The study concludes with a discussion of implications for managers and researchers.

Doing which work? A practice approach to institutional pluralism

This chapter takes a social theory of practice approach to examining institutional work; that is, how institutions are created, maintained, and disrupted through the actions, interactions, and negotiations of multiple actors. We examine alternative approaches that organizations use to deal with institutional pluralism based on a longitudinal real-time case study of a utility company grappling with opposing market and regulatory logics over time. These two logics required the firm to both mitigate its significant market power and also maintain its commercially competitive focus and responsiveness to shareholders. Institutional theorists have long acknowledged that institutions have a central logic (Friedland & Alford, 1991) or rationality (DiMaggio & Powell, 1983; Scott, 1995/2001; Townley, 2002), comprising a set of material and symbolic practices and organizing principles that provide logics of action for organizations and individuals, who then reproduce the institutions through their actions (Glynn & Lounsbury, 2005; Suddaby & Greenwood, 2005). Despite a monolithic feel to much institutional theory, in which a dominant institutional logic appears to prevail, institutional theorists also acknowledge the plurality of institutions (e.g. Friedland & Alford, 1991; Kraatz & Block, 2008; Lounsbury, 2007; Meyer & Rowan, 1977; Whittington, 1992). While these pluralistic institutions may be interdependent, they are not considered to coexist in harmony; “There is no question but that many competing and inconsistent logics exist in modern society” (Scott, 1995: 130).

Earnings behaviour of financially distressed firms:The role of institutional ownership

Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing year. Results show that managers of highly distressed firms shift earnings downwards prior to the bankruptcy filing. We test and provide evidence in support of two potential contributing factors. First, top-level management turnover among distressed firms leads new managers to earnings bath choices during the distressed period. Second, qualified audit opinions exert pressure on managers to follow more conservative earnings behaviour during the distressed period. Evidence is also provided that the management of distressed firms with lower (higher) institutional ownership has greater (lesser) tendency to manage earnings downwards. Results also show that higher institutional ownership mitigates the negative abnormal returns of firms with top management turnover. To the authors' knowledge, this is the first study that attempts to examine whether institutional ownership relates to market reaction in conjunction with a top management turnover or a qualified audit opinion during the distressed period. Prior studies focused on the investigation of earnings management or institutional ownership (separately) during the distressed period, but did not examine if the effect of institutional ownership on earnings behaviour also influences subsequent returns. Thus, the results of this study should be of interest to analysts, standard setters and regulatory bodies since our results show that management turnover, qualified audit opinions and firm governance mechanisms affect the quality of earnings and the level of abnormal returns. © 2007 Accounting Foundation, The University of Sydney.

Crisis and institutional change in urban governance

Recent studies of new institutional spaces typically underplay the uneven and contested process of institutional change by undervaluing the role of inherited institutions and discourses. This is a critical issue as neoliberal networked forms of governance interact with inherited institutional arrangements, characterised by important path dependencies that guide actors. Contradiction and tensions can emerge, culminating in crisis tendencies, and producing both discursive and material contestation between actors. It is with an understanding of path dependencies, ideas (structured into discourses), and (perceived and actual) crisis tendencies that this paper examines contested institutional change through a case-study analysis of one city, and a critical engagement with neoinstitutionalism. The purpose is to examine, firstly, the significance of inherited path-dependent arrangements in fostering conflict and crisis tendencies during interaction with emergent state action; secondly, the extent to which crisis is evident in processes of institutional change and the form that this takes; and, thirdly, the importance of ideas in producing institutional transformation. It is found that institutional conflict is evident between inherited institutions and emergent state action, and stems both from the way agents are organised by the state and from certain path dependencies, but that this does not lead to an actual material crisis. Rather, the nation-state, in partnership with senior city government actors, use ideational/discursive ‘crisis talk’ as a means by which to induce institutional change. The role of ideas has been in critical in this process as the nation-state frames problems and solutions in line with its existing policy paradigm and institutional arrangements, and with discourses further reinforcing existing material power relations.

Institutional shifts in inter-municipal service delivery:an analysis of developments in eight Western European countries

Comparative research on inter-municipal cooperation in eight European countries shows that there is a great variety of institutional arrangements for cooperation across the different countries. Also, these arrangements tend to change over time in terms of the scope of cooperation among partners, their composition and the degree of organizational integration. This article describes and analyzes the variety of and shifts in institutional arrangements for a specific class of inter-municipal cooperation arrangements: those that are set up to provide for the joint delivery of public services. It is argued that specific arrangements are typically the outcomes of interaction between national institutional contexts,?environmental factors and local preferences.

The contract management responsibility system in China : an institutional interpretation

Thesis is about the enterprise reform in China in general, and the Contract Management Responsibility System (the CMRS) in particular. The latter is a new institutional arrangement to deal with the relation between the government and the state-owned enterprise which has always been at the centre of the enterprise reform. The focus of the research is on the process of institutionalization in order to study the problems of the emergence of a free enterprise system in China. The research is conducted by four in-depth case studies to reveal how the CMRS is running and what interaction is taking place between the government and the state-owned enterprise under the system. Drawing on the empirical work, the thesis analyzes the features of the CMRS and the characteristics of its implementation process with respect to the structural-institutional paradigm, and the property rights approach. The research shows that to establish a market-type relation between the government and the enterprise is a complicated and dynamic process. It involves the understanding of the two different economic mechanisms, market and planning, and the interations taken by two parties. It concludes that the CMRS is an unstable system, either going back to the previous system or moving towards a market system, because its dynamic and control dimension are dysfunctional.

An institutional perspective on management accounting change in the public sector : a case study from Canada

This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

Analysing organisational culture : a critical ethnography of public relations and personnel specialists in a state bureaucracy

Following an introductory chapter, I examine (i) typologies which have differentiated the literature on organisational culture and symbolism (Chapter 2), (ii) the contribution of organisation theory to organisation culture (Chapter 3), and (iii) recent literature on organisational culture and symbolism (Chapter 4). Within these chapters, I adopt Habermas' (1972) notion of knowledge-constitutive interests, assessing the contrubutions to understanding organisational culture made by literature guided by technical, practical and emancipatory cognitive interests. In doing so, I suggest that more critical studies on organisational culture and symbolism have been comparatively neglected. Lamenting this neglect, I suggest that Giddens' theory of structuration can be employed to advance the development of a critical, emancipatory conceptualisation of organisational culture. In particular, I argue that this Giddensian analysis, by penetrating the existential, poltical and material processes of cultural reproduction (Chapter 5), is able to disclose some of the more contradictory features of organisation culture. The remainder of the thesis comprises of a critical ethnography of the work cultures of public relations and personnel specialists located in a state bureaucracy. I begin the ethnography with a dicussion of my research methods (Chapter 6) and an overview of the departments studied (Chapter 7): I then examine (i) the work cultures of the specialists (Chapter 8), (ii) the specialists' management of the relationships with the hosts bureaucracy (Chapter 9); and, (iii) opportunities the specialists had for developing an emancipatory praxis (Chapter 10). Finally, in a concluding section, I offer some critical reflections on the contributions of the thesis and suggest areas for future research.