scholarly journals Participatory budgeting as a form of dialogic accounting in Russia

2018 ◽  
Vol 31 (4) ◽  
pp. 1098-1123 ◽  
Author(s):  
Evgenii Aleksandrov ◽  
Anatoli Bourmistrov ◽  
Giuseppe Grossi
Keyword(s):  
Democratic Governance ◽  
Participatory Budgeting ◽  
Structured Interviews ◽  
Institutional Work ◽  
Content Type ◽  
Documentary Analysis ◽  
Set Up ◽  
The Individual ◽  
The Way

Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment’s development, the institutional work was trapped by various actors’ individual reflexivity forms and in this way limited PB’s dialogic potential. Originality/value The study shows the importance of understanding and managing individuals’ reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

How does the evolution of an organization's multiple-dominant-logic system affect its ambidextrous innovation?

2021 ◽  
Vol 34 (3) ◽  
pp. 545-569
Author(s):  
Haifen Lin ◽  
Tingchen Qu
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Internal Resources ◽  
Dominant Logic ◽  
Influence Mechanism ◽  
Entrepreneurial Bricolage ◽  
Set Up ◽  
Logic System ◽  
The Way

PurposeThis paper aims to address how an organization's multiple-dominant-logic system evolves as it grows and how does this evolution affect the way managers choose to balance ambidextrous innovation.Design/methodology/approachThis paper adopts an interpretive and exploratory case study on the mechanism of how the multiple-dominant-logic system influences the decision of balanced ambidextrous innovation. Considering that the multiple-dominant-logic system will change with the development of a firm, this paper focuses on exploring how the evolution of multiple-dominant-logic system affects the way managers choose to balance ambidextrous innovation. The authors spent almost two years collecting data from M-grass Ecology and following the evolution and innovation through semi-structured interviews, archival data and observation. Then they set up a framework showing the influence mechanism by analyzing the data through a four-step process.FindingsThis research points out that an organization's multiple-dominant-logic system may change for several times in its growth. It provides a model for the evolution of a multiple-dominant-logic system. It confirms that firms' multiple-dominant-logic system is not immutable, but evolves with the change of the firm's internal resources and external environment. Also, it finds that under the influence of different multiple-dominant-logic architectures, mangers choose different ways to balance ambidextrous innovation. In this process, appropriate entrepreneurial bricolage plays a significant role in balancing ambidextrous innovation.Originality/valueThe findings offer some valuable insights for further research on dominant logics and ambidextrous innovation and hold important implications for managers making a decision.

Management controls for minimising risk in public-private partnerships in a developing country

2016 ◽  
Vol 12 (3) ◽  
pp. 408-431 ◽  
Author(s):  
Ranjith Appuhami ◽  
Sujatha Perera
Keyword(s):  
Developing Countries ◽  
Developing Country ◽  
Structured Interviews ◽  
Policy Makers ◽  
Content Type ◽  
Documentary Analysis ◽  
Control Pattern ◽  
Management Controls ◽  
Implementation Management ◽  
The Way

Purpose The purpose of the study is to examine the use of management controls by a public partner to minimise risks associated with a public-private partnership (PPP) in a developing country. Design/methodology/approach Using case study method, management controls used in a power project formed as a PPP are examined based on data gathered from semi-structured interviews and documentary analysis. Findings The study reveals that the public partner of the PPP used multiple controls depending on the nature of risks in different phases of the project. While bureaucratic control was the predominantly used control pattern throughout the three phases (namely, selecting, building and operating) of the PPP, trust-based controls also played an important role. Market controls on the other hand played, somewhat, a nominal role, particularly in the selecting phase of the project. The study also highlights the problematic nature of forming PPPs in developing countries despite the various benefits associated with such organisational arrangements. Additionally, the study provides insights into how certain contextual features of developing countries affect the way in which controls are applied. Practical implications The insights provided in this paper would be beneficial to policy makers, in developing countries in particular, when making decisions in relation to implementation, management and risk control of PPPs. Originality/value This study makes an original contribution to the existing literature on PPPs by examining the way in which management controls are used to minimise risk in a PPP in a developing country.

Transmitting competencies at universities in Kazakhstan: intellectual capital of teachers

2018 ◽  
Vol 19 (1) ◽  
pp. 112-134 ◽  
Author(s):  
Gulbakhyt Sultanova ◽  
Serik Svyatov ◽  
Nurzhan Ussenbayev
Keyword(s):  
Intellectual Capital ◽  
Academic Staff ◽  
Optimal Level ◽  
Management Tool ◽  
Structured Interviews ◽  
Grade Point ◽  
Content Type ◽  
Documentary Analysis ◽  
Minimisation Problem

Purpose The purpose of this paper is to measure individual intellectual capital (IC) of academic staff as well as to test its impact on the employability readiness of future graduates and the reduction of the discrepancy between competencies developed and grades obtained with the help of two indicators, i.e. intellectual capital indicator (ICI) and employability readiness indicator (ERI). While ICI measures the level of a teacher’s competencies to be transmitted in the education process, ERI measures the level of a student’s competencies developed after completing relevant courses. Design/methodology/approach This is an empirical research carried out in the form of a case study. Regression model is applied to find the influence of ICI on ERI. The minimisation problem is set with relevant constraints to decrease the discrepancy between ERI and traditional grade point average (GPA). Findings The data were collected at one Kazakh university and from experts from academia and industry by means of documentary analysis, specialised tests and structured interviews. The direct impact of ICI on ERI is confirmed and the optimal level of ICI that permits an effective decrease in the discrepancy between ERI and GPA is identified. Research limitations/implications A longitudinal study covering more programmes is necessary to draw conclusions concerning causality. The application of ICI as a university’s management tool is shown. Originality/value The novelty of this study lies in providing a consistent and simple approach for calculating a teacher’s IC and its impact on a student’s employability readiness.

scholarly journals Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jacob Agyemang ◽  
Kelum Jayasinghe ◽  
Pawan Adhikari ◽  
Abongeh Tunyi ◽  
Simon Carmel
Keyword(s):  
Decision Making ◽  
Large Scale ◽  
Social Practices ◽  
Sub Saharan Africa ◽  
Structured Interviews ◽  
Content Type ◽  
Documentary Analysis ◽  
Sub Saharan ◽  
Traditional Setting

PurposeThis paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures.Design/methodology/approachThe paper presents a case study of a large-scale indigenous manufacturing company in Ghana. Data for the study were collected through the use of semi-structured interviews conducted both onsite and off-site, supplemented by informal conversations and documentary analysis. Weber's notions of rationalities and traditionalism informed the analysis.FindingsThe paper advances knowledge about the practical day-to-day organisation of resources and the associated substantive rational calculative measures used for decision-making in quasi-formal organisations operating in a traditional setting. Instead of formal rational organisational mechanisms such as hierarchical organisational structures, production planning, labour controls and budgetary practices, the organisational mechanisms are found to be shaped by institutional and structural conditions which result from historical, sociocultural and traditional practices of Ghanaian society. These contextual substantive rational calculative measures consist of the native lineage system of inheritance, chieftaincy, trust and the power concealed within historically established sociocultural practices.Originality/valueThis paper is one of a few studies providing evidence of how local and traditional social practices contribute to shaping organising and decision-making activities in indigenous “quasi-formal” organisations. The paper extends our understanding of the nexus between “technical rational” calculative measures and the traditional culture and social practices prevailing in sub-Saharan Africa in general, and Ghana in particular.

Relational capital and knowledge transfer in universities

2019 ◽  
Vol 25 (1) ◽  
pp. 185-201 ◽  
Author(s):  
Paola Paoloni ◽  
Francesca Maria Cesaroni ◽  
Paola Demartini
Keyword(s):  
Research Approach ◽  
Relational Capital ◽  
Content Type ◽  
Action Research Approach ◽  
Relevant Topic ◽  
Set Up ◽  
The Individual ◽  
New Research ◽  
The University

PurposeThe importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, and, thanks to its success, succeeded in enhancing its relational capital.Design/methodology/approachThe authors adopted an action research approach to analyze the case study. Consistently, the authors followed the analysis, diagnosis, and intervention phases. First, the authors focused on the identification of the strengths and weaknesses of the process through which the university created relational capital, and finally, the authors proposed solutions to improve the process.FindingsThis case study shows that the creation of relation capital for the host university was the result of a process of transfer and transformation of the individual relationships of the observatory’s promoters.Originality/valueThis paper contributes to filling a significant gap in the literature on relational capital and universities and provides useful insights into how these organizations can encourage its creation. It also allows scholars, managers, and politicians involved in higher education to gain a greater understanding of this relevant topic.

scholarly journals E‐books from MyiLibrary at the University of Worcester: a case study

2007 ◽  
Vol 41 (3) ◽  
pp. 217-226 ◽  
Author(s):  
Alison Taylor
Keyword(s):  
Technical Problems ◽  
Content Type ◽  
Library Users ◽  
User Access ◽  
Set Up ◽  
The Individual ◽  
The University ◽  
Practical Implications ◽  
Selection Of

PurposeThe purpose of this paper is to describe how an e‐books project was set up at the University of Worcester Information and Learning Services with the aim of improving user access to the range of textbook materials available.Design/methodology/approachDetails of the background and circumstances of the University and the effect of these on the process undertaken by the e‐books project group are described. The selection of an e‐books provider, MyiLibrary, and subsequent ordering, cataloguing and promotion activities are outlined.FindingsThis paper outlines the importance of tailoring the approach to e‐books acquisition to the individual institution. It is found that authentication is a major issue and that for e‐books packages to be successful, technical problems need to be kept to a minimum.Practical implicationsExamples to assist others in setting up e‐books provision are given. Technical difficulties and the range of titles available are both impediments to providing a full e‐books service.Originality/valueE‐books appear to provide greater access and flexibility to library users. Information and Learning Services fully intends to extend the range of e‐books available to students. This paper looks at the practicalities of setting up and expanding such a service.

scholarly journals The interplay of managerial and non-managerial controls, institutional work, and the coordination of laterally dependent hospital activities

2017 ◽  
Vol 14 (4) ◽  
pp. 467-495 ◽  
Author(s):  
Kari Nyland ◽  
Charlotte Morland ◽  
John Burns
Keyword(s):  
Design Methodology ◽  
The Other ◽  
Future Research ◽  
Structured Interviews ◽  
Institutional Work ◽  
Senior Managers ◽  
Content Type ◽  
Per Se ◽  
Complex Settings

Purpose The purpose of this paper is to explore two hospital departments, one of which is laterally dependent on the other to function, but which are subject to distinct vertical managerial controls. This complexity in vertical–lateral relations generates tension amongst the hospital’s senior managers and a perception of coordination difficulties. However, this paper shows how the interplay between managerial and non-managerial controls, plus important employee “work”, moderates tension and facilitates day-to-day lateral coordination at the patient-facing level. Design/methodology/approach This is a case-study, relying mostly on the findings of semi-structured interviews. Theoretically, the paper draws from previous insights on inter-organisational relations (but informing the focus on intra-organisational coordination) and an “institutional work” perspective. Findings Consistent with much extant literature, this paper reveals how non-managerial controls help to moderate tensions that could emerge from the coercive use of managerial controls. However, the authors also show a maintained influence and flexibility in the managerial controls at patient-facing levels, as new circumstances unfold. Research limitations/implications The findings of this paper could generalise neither all laterally dependent spaces in hospitals nor patterns across different hospitals. The authors recommend future research into the dynamics and interaction of managerial and non-managerial controls in other complex settings, plus focus on the purposeful work of influential agents. Originality/value The paper has two primary contributions: extending our knowledge of the interplay between managerial and non-managerial controls inside complex organisations, where non-managerial controls reinforce rather than displace managerial controls, and highlighting that it is seldom just controls per se which “matter”, but also agents’ purposeful actions that facilitate coordination in complex organisations.

Knowledge Sharing in the Context of Information Technology Projects

2007 ◽  
pp. 188-200
Author(s):  
C. Mussi ◽  
M. Angeloni ◽  
F. Serra
Keyword(s):  
Knowledge Sharing ◽  
Field Research ◽  
Education Institution ◽  
Individual Characteristics ◽  
It Project Management ◽  
Structured Interviews ◽  
Information Technology Projects ◽  
Documentary Analysis ◽  
The Individual ◽  
The Way

The proposal for this chapter is to analyze the influence of knowledge sharing in the context of an IT project management. This study is a result of field research that enabled an investigation of the way knowledge sharing figured among the parties involved in the ERP (SAP R/3) system implementation project in a Brazilian Higher Education Institution, as well as the analysis of how this sharing influenced the project in question. Data was collected in semi-structured interviews, open questionnaires and from documentary analysis. The research enabled us to verify that the factors that influenced knowledge sharing and consequently the project itself can be related to the context and dynamics of the institution in which the system was installed, to the way in which the project was planned and conducted, and also to the individual characteristics of the participants.

scholarly journals Strong contracts: the relationship between power and action

2018 ◽  
Vol 38 (1) ◽  
pp. 272-294 ◽  
Author(s):  
Royston Morgan ◽  
Des Doran ◽  
Stephanie Jean Morgan
Keyword(s):  
Participant Observation ◽  
Structured Interviews ◽  
Application Development ◽  
Content Type ◽  
Documentary Analysis ◽  
Potential Success ◽  
Poor Outcomes ◽  
Outsourcing Contracts

Purpose There is a view that strong preventative contracts are essential to control supplier opportunism and delivery during an outsourcing implementation. The purpose of this paper is to test the proposition that contractual project environments, typical of outsourcing engagements, are essentially conflictual and that context and circumstance can act to overwhelm formal contractual and project control and lead to poor outcomes. Design/methodology/approach The paper reports on a supply case study focussed on the outsourced delivery of an application development in the defence sector. Data were gathered by a participant observation in situ for a period of three years. A grounded analysis from observations, diaries, semi-structured interviews, focus groups, documentary analysis, and e-mails was carried out with six case organisations within the extended supply chain. Findings Collaboration between suppliers and buyers can be blocked by preventative fixed price contracts and as a result when requirements are incomplete or vague this adversely impacts success. Practical implications Strong contractual control focussed on compliance may actually impede the potential success of outsourcing contracts especially when collaborative approaches are needed to cope with variability in demand. Originality/value The research raises the important practical and conceptual notion that an outsourcing can be a conflictual inter-firm phenomenon especially where multiple actors are involved and business uncertainty is present.

scholarly journals Rubbing out gender: women and merchant ships

2016 ◽  
Vol 5 (2) ◽  
pp. 123-138 ◽  
Author(s):  
Iris Lavalle Acejo ◽  
Sanley S. Abila
Keyword(s):  
Case Study Research ◽  
The Philippines ◽  
Structured Interviews ◽  
Content Type ◽  
Gender Differentials ◽  
Documentary Analysis ◽  
Gender Biases ◽  
Depth Interviews ◽  
And Training

Purpose – The purpose of this paper is to show how gender differences are rubbed out and simultaneously reinforced in intentional and unintentional ways. It will do this by exploring the experiences of female cadets/seafarers. Design/methodology/approach – This paper is drawn from two independent PhD theses, where one of the theses conducted ethnographic fieldwork aboard a container ship in 2009. The other thesis used a case study research design of cadetship programmes in the Philippines using structured interviews, observations with the aid of fieldnotes and documentary analysis of records from seven maritime schools and cadetship programmes of ship-owners. Findings – This paper reveals that the merchant vessel remains to be a “man’s world” where female seafarers are marginalised. It also shows that the maritime colleges in the Philippines deploy training practices that reproduce the gender biases against women participation to seafaring because the socialisation of cadets are fraught with the values and symbols of a hegemonic masculinity intent to silence other genders. On board ships, similar contradictory rubbing out and reproducing of gender differentials are observed. This shows how controlling gender is difficult. Research limitations/implications – Observations conducted are limited to one shipboard voyage and whether the same manifestation in different types of ships, ship routes and crew mix would emerge require triangulation with other forms of data collection like in-depth interviews with seafarers on board. Practical implications – Ethnographic insights offer valuable insights for novice researchers and those conducting shipboard research. Originality/value – Not much study has been done with respect to the presence of women on board and how they disrupt and play with masculine space. This paper provides empirical evidence and insights on the ambivalence of integrating women in the seafaring profession owing to official and unofficial policies and training that intentionally and unintentionally construct women as unfit to work as sea-based professionals.

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