Employing neo-Durkheimian institutional theory in crosscultural accounting research

Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.

Trilhos na floresta: imersões criativas no âmbito do design social

O Design Social assume-se cada vez mais como ferramenta de fortalecimento social e como uma arma na luta contra a fealdade do mundo, o inútil, o disfuncional e outros aspectos da desumanização. Mas não basta só produzir produtos para as pessoas, é preciso produzir com as pessoas. Após uma intervenção institucional da Universidade de Aveiro, em parceria com a Vista Alegre, sobre responsabilidade social corporativa e uma análise do caso paradigmático da Fiskers Village, desenhámos um modelo orientador para o Design Social e definimos directivas para intervir junto da comunidade local da Serra dʼArga, em Portugal: (1) o design como método de acção (2) do local para o global, (3) que identifica, partilha e intervém (4) com a comunidade, (5) em modo sistémico e com base no ciclo de vida, (6) visando construir para a integração máxima nos ciclos da natureza. Estas directivas serviram de pano de fundo à nossa intervenção e deram origem a uma oficina que pretendeu associar design, craft e natureza. Aí foram criados produtos e serviços sustentáveis que ligam produtores e consumidores ao território, sugerem uma outra forma de ocupação do tempo, e, finalmente, ajudam a comunidade a repensar a sua vida social e a sua relação com a floresta.

Creating Local Institutional Arrangements for Sustainable Wetland Socio-ecological Systems: Lessons from the ‘Striking a Balance’ Project in Malawi

Wetland socio-ecological systems provide livelihood benefits for many poor people throughout the developing world, yet their sustainable development requires local utilisation strategies that balance both environmental and development outcomes. Community-based local institutional arrangements that mediate peoples’ relationships with their environment and facilitate adaptive co-management offer one means of achieving this, and increasingly many NGOs and development practitioners have sought to integrate local institutional capacity-building into development projects. In the context of wider academic debates surrounding the long-term sustainability of externally-facilitated local institutions, this paper draws on the experiences of the three-year Striking a Balance (SAB) project in Malawi which sought to embed sustainable wetland management practices within community-based local institutional arrangements. Drawing on field data collected through participatory methods at three project sites some five years after the cessation of project activities, we examine the extent to which SAB’s local institutional capacity-building has been successful, and from this draw some lessons for externally-driven project interventions which seek win-win outcomes for people and the environment. With reference to Elinor Ostrom’s design principles for long-enduring common property resource institutions, we suggest that the observed declining effectiveness of SAB’s local institutions can be attributed to issues of stakeholder inclusiveness and representations; their sustainability was arguably compromised from their inception on account of them being nested within pre-existing, externally-driven village ‘clubs’ whose membership and decision-making was not congruent with all the wetland stakeholders within the community.

The Lausanne Institutional Biobank: a new resource to catalyse research in personalised medicine and pharmaceutical sciences.

Breakthrough technologies which now enable the sequencing of individual genomes will irreversibly modify the way diseases are diagnosed, predicted, prevented and treated. For these technologies to reach their full potential requires, upstream, access to high-quality biomedical data and samples from large number of properly informed and consenting individuals and, downstream, the possibility to transform the emerging knowledge into a clinical utility. The Lausanne Institutional Biobank was designed as an integrated, highly versatile infrastructure to harness the power of these emerging technologies and catalyse the discovery and development of innovative therapeutics and biomarkers, and advance the field of personalised medicine. Described here are its rationale, design and governance, as well as parallel initiatives which have been launched locally to address the societal, ethical and technological issues associated with this new bio-resource. Since January 2013, inpatients admitted at Lausanne CHUV University Hospital have been systematically invited to provide a general consent for the use of their biomedical data and samples for research, to complete a standardised questionnaire, to donate a 10-ml sample of blood for future DNA extraction and to be re-contacted for future clinical trials. Over the first 18 months of operation, 14,459 patients were contacted, and 11,051 accepted to participate in the study. This initial 18-month experience illustrates that a systematic hospital-based biobank is feasible; it shows a strong engagement in research from the patient population in this University Hospital setting, and the need for a broad, integrated approach for the future of medicine to reach its full potential.

Ontario high school sport : an investigation of organizational design and its context

In 2002, The Ontario Federation of School Athletic Associations (OFSAA) identified that in providing extracurricular sport programs schools are faced with the 'new realities' of the education system. Although research has been conducted exploring the pressures impacting the provision of extracurricular school sport (Donnelly, Mcloy, Petherick, & Safai, 2000), few studies within the field have focused on understanding extracurricular school sport from an organizational level. The focus of this study was to examine the organizational design (structure, systems, and values) of the extracurricular sport department within three Ontario high schools, as well as to understand the context within which the departments exist. A qualitative multiple case study design was adopted and three public high schools were selected from one district school board in Ontario to represent the cases under investigation. Interviews, observations and documents were used to analyze the extracurricular sport department design of each case and to better understand the context within which the departments exist. As the result of the analysis of the structure, systems and values of each case, two designs emerged- Design KT1 and Design KT2. Differences in the characteristics of design archetype KT1 and KT2 centered on the design dimension of values, and therefore this study identified that contrasting organizational values reflect differences in design types. The characteristics of the Kitchen Table archetype were found to be transferable to the sub-sector of extracurricular school sport, and therefore this research provides a springboard for further research in organizational design within the education sector of extracurricular high school sport. Interconnections were found between the data associated with the external and internal contexts within which the extracurricular sport departments exist. The analysis of the internal context indicated the important role played by organizational members in shaping the context within which the departments exist. The analysis of the external context highlighted the institutional pressures that were present within the education environment. Both political and cultural expectations related to the role of extracurricular sport within schools were visible and were subsequently used by the high schools to create legitimacy and prestige, and to access resources.

Conceptualizing Institutional Capacity Building Through a Learning Process Set in Motion by a Foundation

Employing critical pedagogy and transformative theory as a theoretical framework, I examined a learning process associated with building capacity in community-based organizations (CBOs) through an investigation of the Institutional Capacity Building Program (ICBP) initiated by a Foundation. The study sought to: (a) examine the importance of institutional capacity building for individual and community development; (b) investigate elements of a process associated with a program and characteristics of a learning process for building capacity in CBOs; and (c) analyze the Foundation’s approach to synthesizing, systematizing, and sharing learning. The study used a narrative research design that included 3 one-on-one, hour-long interviews with 2 women having unique vantage points in ICBP: one is a program facilitator working at the Foundation and the other runs a CBO supported by the Foundation. The interviews’ semistructured questions allowed interviewees to share stories regarding their experience with the learning process of ICB and enabled themes to emerge from their day-to-day experience. Through the analysis of this learning process for institutional capacity building, a few lessons can be drawn from the experience of the Foundation.

Academic stress in master’s students and its modulatory variables: a between-groups design

The present investigation tries to establish the descriptive profile of the academic stress of the students of the masters in education and to identify which sociodemographic and situational variables play a modulator role. This investigation is based on the Person-Surroundings Research Program and the systemical cognitive model of academic stress. The study can be characterized as transectional, correlational and non experimental. The collection of the information was made through the SISCO inventory of Academic Stress which was applied to 152 students. The main results suggest that 95% of the master students report having felt academic stress a few times but with medium-high intensity. Variables gender, civil state, attending masters and institutional support of the attending masters act as modulators in academic stress.

The role of rules-based compliance systems in the new EU regulatory landscape: perspectives of institutional change

Purpose The research objective of this study is to understand how institutional changes to the EU regulatory landscape may affect corresponding institutionalized operational practices within financial organizations. Design/methodology/approach The study adopts an Investment Management System as its case and investigates different implementations of this system within eight financial organizations, predominantly focused on investment banking and asset management activities within capital markets. At the systems vendor site, senior systems consultants and client relationship managers were interviewed. Within the financial organizations, compliance, risk and systems experts were interviewed. Findings The study empirically tests modes of institutional change. Displacement and Layering were found to be the most prevalent modes. However, the study highlights how the outcomes of Displacement and Drift may be similar in effect as both modes may cause compliance gaps. The research highlights how changes in regulations may create gaps in systems and processes which, in the short term, need to be plugged by manual processes. Practical implications Vendors abilities to manage institutional change caused by Drift, Displacement, Layering and Conversion and their ability to efficiently and quickly translate institutional variables into structured systems has the power to ease the pain and cost of compliance as well as reducing the risk of breeches by reducing the need for interim manual systems. Originality/value The study makes a contribution by applying recent theoretical concepts of institutional change to the topic of regulatory change uses this analysis to provide insight into the effects of this new environment

Research data management and openness: the role of data sharing in developing institutional policies and practices

Purpose: To investigate the relationship between research data management (RDM) and data sharing in the formulation of RDM policies and development of practices in higher education institutions (HEIs). Design/methodology/approach: Two strands of work were undertaken sequentially: firstly, content analysis of 37 RDM policies from UK HEIs; secondly, two detailed case studies of institutions with different approaches to RDM based on semi-structured interviews with staff involved in the development of RDM policy and services. The data are interpreted using insights from Actor Network Theory. Findings: RDM policy formation and service development has created a complex set of networks within and beyond institutions involving different professional groups with widely varying priorities shaping activities. Data sharing is considered an important activity in the policies and services of HEIs studied, but its prominence can in most cases be attributed to the positions adopted by large research funders. Research limitations/implications: The case studies, as research based on qualitative data, cannot be assumed to be universally applicable but do illustrate a variety of issues and challenges experienced more generally, particularly in the UK. Practical implications: The research may help to inform development of policy and practice in RDM in HEIs and funder organisations. Originality/value: This paper makes an early contribution to the RDM literature on the specific topic of the relationship between RDM policy and services, and openness – a topic which to date has received limited attention.

The Nine Circles of Surveillance Hell: An Institutional View of Information Flows and Information Threats in Libraries

In the past few years, libraries have started to design public programs that educate patrons about different tools and techniques to protect personal privacy. But do end user solutions provide adequate safeguards against surveillance by corporate and government actors? What does a comprehensive plan for privacy entail in order that libraries live up to their privacy values? In this paper, the authors discuss the complexity of surveillance architecture that the library institution might confront when seeking to defend the privacy rights of patrons. This architecture consists of three main parts: physical or material aspects, logical characteristics, and social factors of information and communication flows in the library setting. For each category, the authors will present short case studies that are culled from practitioner experience, research, and public discourse. The case studies probe the challenges faced by the library—not only when making hardware and software choices, but also choices related to staffing and program design. The paper shows that privacy choices intersect not only with free speech and chilling effects, but also with questions that concern intellectual property, organizational development, civic engagement, technological innovation, public infrastructure, and more. The paper ends with discussion of what libraries will require in order to sustain and improve efforts to serve as stewards of privacy in the 21st century.

Universal Design in Higher Education

While colleges and universities increasingly draw upon the concept of Universal Design to create an ideal learning environment, it can be challenging to apply the concept practically in the classroom. This project explores innovative ways to incorporate Universal Design into campus architecture, classroom technology and curriculum development. Further, this brief describes different approaches used by universities to garner faculty interest and offer effective training in Universal Design.

Institutional and policy convergence with growth divergence in Latin America

Includes Bibliography

Archives information publishing new design in post-custodial regime: The National Archives Experience Digital Vaults

The uses of Information and Communication Technologies (ICT) and Web environments for creation, treatment and availability of information have supported the emergence of new social-cultural patterns represented by convergences in textual, image and audio languages. This paper describes and analyzes the National Archives Experience Digital Vaults as a digital publishing web environment and as a cultural heritage. It is a complex system - synthesizer of information design options at information setting, provides new aesthetic aspects, but specially enlarges the cognition of the subjects who interact with the environment. It also enlarges the institutional spaces that guard the collective memory beyond its role of keeping the physical patrimony collected there. Digital Vaults lies as a mix of guide and interactive catalogue to be dealt in a ludic way. The publishing design of the information held on the Archives is meant to facilitate access to knowledge. The documents are organized in a dynamic and not chronological way. They are not divided in fonds or distinct categories, but in controlled interaction of documents previously indexed and linked by the software. The software creates information design and view of documental content that can be considered a new paradigm in Information Science and are part of post-custodial regime, independent from physical spaces and institutions. Information professionals must be prepared to understand and work with the paradigmatic changes described and represented by the new hybrid digital environments; hence the importance of this paper. Cyberspace interactivity between user and the content provided by the environment design provide cooperation, collaboration and sharing knowledge actions, all features of networks, transforming culture globally. © 2011 - IOS Press and the authors. All rights reserved.

International asymmetries and the design of the International Financial System

Includes bibliography

Archives information publishing new design in post-custodial regime: The National Archives Experience Digital Vaults

The uses of Information and Communication Technologies (ICT) and Web environments for creation, treatment and availability of information have supported the emergence of new social-cultural patterns represented by convergences in textual, image and audio languages. This paper describes and analyzes the National Archives Experience Digital Vaults as a digital publishing web environment and as a cultural heritage. It is a complex system - synthesizer of information design options at information setting, provides new aesthetic aspects, but specially enlarges the cognition of the subjects who interact with the environment. It also enlarges the institutional spaces that guard the collective memory beyond its role of keeping the physical patrimony collected there. Digital Vaults lies as a mix of guide and interactive catalogue to be dealt in a ludic way. The publishing design of the information held on the Archives is meant to facilitate access to knowledge. The documents are organized in a dynamic and not chronological way. They are not divided in fonds or distinct categories, but in controlled interaction of documents previously indexed and linked by the software. The software creates information design and view of documental content that can be considered a new paradigm in Information Science and are part of post-custodial regime, independent from physical spaces and institutions. Information professionals must be prepared to understand and work with the paradigmatic changes described and represented by the new hybrid digital environments; hence the importance of this paper. Cyberspace interactivity between user and the content provided by the environment design provide cooperation, collaboration and sharing knowledge actions, all features of networks, transforming culture globally.