Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

Implementation and adoption of CRM and co-creation leveraging collaborative technologies

2020 ◽  
Vol 12 (1) ◽  
pp. 113-132
Author(s):  
Neeraj Kumar Dubey ◽  
Preeti Sharma ◽  
Purnima Sangle
Keyword(s):  
Customer Orientation ◽  
Real Life ◽  
Customer Relationship ◽  
Case Study Method ◽  
Content Type ◽  
Collaborative Technologies ◽  
Customer Centricity ◽  
The Relationship

Purpose This paper aims to study the role of the emerging technology landscape and collaborative platforms in customer relationship management (CRM) unravelling novel opportunities for mutual co-creation in Indian banking context. Design/methodology/approach This study used the case-study method for collecting various sources for “triangulation”. Findings The advancement of technology has drastically increased avenues of dialogue and access and brought transparency in the relationship, offering opportunities for co-creation and increased dependence on technology in CRM. A longitudinal approach explained how bank leveraged technology in multiple aspects of CRM for enhancing relationship quality and outcome. Research limitations/implications The study is exploratory in nature in Indian banking context, and thus it should be viewed as a preliminary step in contributing to the understanding of CRM in a new collaborative technology landscape. Practical implications This study explains the changing shape of CRM and provides relevance of customer orientation and offers insight about co-creation which has taken centre stage because of the emergence of collaborative technologies. Originality/value This study is possibly one of the first to conduct a case study to understand the way collaborative technological advancements are being exploited by organisations to develop superior CRM capability and achieve co-creation. This study analysed and comprehended the design and implementation of CRM in an Indian bank in real-life settings to gain a better understanding of the adoption of new collaborative technological advancements by a bank for customer centricity and facilitating co-creation.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

When institutional entrepreneurship failed

2018 ◽  
Vol 31 (4) ◽  
pp. 1199-1229 ◽  
Author(s):  
Maria Major ◽  
Ana Conceição ◽  
Stewart Clegg
Keyword(s):  
Change Process ◽  
Power Relations ◽  
Design Methodology ◽  
Power Dynamics ◽  
Institutional Entrepreneurship ◽  
Content Type ◽  
Power Strategies ◽  
Political Economic

Purpose The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies. Design/methodology/approach An in-depth case study was carried out between 2010 and 2015 in a cardiothoracic surgery service (CSS) where a responsibility centre was introduced. Findings Introducing a responsibility centre within a CSS led to a change process, despite pressures for stability. The institutionalisation of change was conditioned by entrepreneurship that flowed through three circuits of power. Strategies were adapted according to changes in exogenous environmental contingencies and alterations in the actors’ relationships. Originality/value The contributions of the paper are several: first, it demonstrates that the existing literature discussing the implementation of responsibility centres cannot be isolated from power issues; second, it expands understanding of the power dynamics and processes of institutional entrepreneurship when implementing accounting change; third, it shows how change introduced by exogenous political economic events structured organisational circuits of power and blocked the introduction of the change initiative.

Experiential marketing, brand image and brand loyalty: a case study of Starbucks

2020 ◽  
Vol 123 (1) ◽  
pp. 209-223
Author(s):  
Wen-Jung Chang
Keyword(s):  
Brand Loyalty ◽  
Structural Equation ◽  
Brand Image ◽  
Eating Habits ◽  
Experiential Marketing ◽  
Content Type ◽  
Available Information ◽  
The Relationship

PurposeDue to the internationalization that has occurred during the past few decades, the living conditions of people around the island of Taiwan have gradually changed, especially their eating habits. Among them, the growth of the coffee market has been very significant. To date, many studies have been devoted to exploring the application of experiential marketing (EM) in a variety of industries. Many experimental results have proven that a positive brand image (BI) will lead to brand loyalty (BL). In services, the best at the practice of EM is Starbucks. Therefore, this paper aims to assess the role of BI in EM and BL for Taiwan’s most popular brand, Starbucks.Design/methodology/approachIn the formal test stage, 225 questionnaires were given to respondents in Starbucks located in four districts (Da-An, Zhong-Zheng, Nei-Hu and Xi-Yin), which have many more stores than the other districts in Taipei City. Two hundred valid samples were obtained. This study used structural equation modelling (SEM) to validate the relationships among EM, BI and BL.FindingsThe findings show that EM cannot directly impact BL as expected, as it needs BI to do so. In other words, BI acts a complete mediator in the relationship between EM and BL.Practical implicationsIn this study, BI acts a complete mediator. This means that if Starbucks expects to improve consumers’ loyalty to the brand, it only needs to rely on the good overall image of the brand. Facing such business style homogeneity, people need some available information to help them to execute their following purchase decisions. Though Starbucks can bring me to its locations, meaning that Starbucks has made its first move in comparison with other competitors, I still decide to leave without any impressive image of this brand. Accordingly, we can refer to BI as a powerful endorsement of a qualified relationship between EM and BL.Originality/valueCompared to past studies on Taiwan’s/Taipei’s Starbucks, this paper simultaneously inputs EM, BI and BL into the model. Though Starbucks has achieved great EM success, this study finds that EM is no longer exclusive to BL, and BI is a powerful endorsement of a qualified relationship between EM and BL. For Starbucks, it must strengthen consumer perceptions of its BI to create customer loyalty.

scholarly journals CARE OR CONTROL? THE METROPOLITAN WOMEN POLICE AND CHILD WELFARE, 1919–1969

2003 ◽  
Vol 46 (3) ◽  
pp. 623-648 ◽  
Author(s):  
LOUISE A. JACKSON
Keyword(s):  
Social Work ◽  
Police Officers ◽  
Child Protection ◽  
Women Police Officers ◽  
Female Delinquency ◽  
Women Police ◽  
And Control ◽  
The Relationship

The term ‘policing’ is often used to refer to a broad range of regulatory practices, which have been associated with the development of educative and social work frameworks in the modern state. The relationship between the concepts of ‘welfare’ and ‘penality’ (or ‘care’ and ‘control’) has been the subject of a number of recent studies of social intervention in twentieth-century Britain. However, the role of police officers themselves in the ‘policing of families’ has rarely been elaborated. From their initial appointment to London's Metropolitan Police in 1919 until their official integration on the same terms as male officers in the early 1970s, women police officers played a significant role in the detection and prevention of child abuse, neglect, and female delinquency. Through a case study of the work of the Metropolitan Women Police branch, this article considers the negotiation of a social work ethic within policing as well as the shifting configuration of the ‘care’/‘control’ nexus in welfare legislation and professional practice. The Metropolitan Women Police tended to see ‘care’ and ‘control’ as mutually reinforcing rather than conflicting concepts. Such a formulation was resonant with the rhetoric of social work and official legislation until the early 1960s. It also reflected the philosophy of crime prevention laid down as the principal object of policing, enabling women to justify involvement in child protection and welfare as an aspect of police work.

scholarly journals Overeducation and job satisfaction: the role of job demands and control

2016 ◽  
Vol 37 (3) ◽  
pp. 456-473 ◽  
Author(s):  
Dieter Verhaest ◽  
Elsy Verhofstadt
Keyword(s):  
Job Satisfaction ◽  
Job Demands ◽  
Well Being ◽  
Educational Background ◽  
Skilled Workers ◽  
Content Type ◽  
Compensation Mechanisms ◽  
And Control ◽  
The Relationship

Purpose – The purpose of this paper is to investigate how job demands and control contribute to the relationship between overeducation and job satisfaction. Design/methodology/approach – The analysis is based on data for Belgian young workers up to the age of 26. The authors execute regression analyses, with autonomy, quantitative demands and job satisfaction as dependent variables. The authors account for unobserved individual heterogeneity by means of panel-data techniques. Findings – The results reveal a significant role of demands and control for the relationship between overeducation and job satisfaction. At career start, overeducated workers have less control than adequately educated individuals with similar skills levels, but more control than adequately educated employees doing similar work. Moreover, their control increases faster over the career than that of adequately educated workers with a similar educational background. Finally, demands have less adverse effects on satisfaction for high-skilled workers, irrespective of their match, while control moderates the negative satisfaction effect of overeducation. Research limitations/implications – Future research should look beyond the early career and focus on other potential compensation mechanisms for overeducation. Also the role of underlying mechanisms, such as job crafting, deserves more attention. Practical implications – The results suggest that providing more autonomy is an effective strategy to avoid job dissatisfaction among overeducated workers. Originality/value – The study connects two areas of research, namely, that on overeducation and its consequences and that on the role of job demands and control for workers’ well-being. The results contribute to a better understanding why overeducation persists. Moreover, they are consistent with the hypothesis that employers hire overeducated workers because they require less monitoring and are more able to cope with demands, although more direct evidence on this is needed.

scholarly journals Trust and control in evolving inter-organisational relationships

2018 ◽  
Vol 31 (1) ◽  
pp. 112-140 ◽  
Author(s):  
Evangelia Varoutsa ◽  
Robert W. Scapens
Keyword(s):  
Supply Chain ◽  
Control Mechanisms ◽  
Content Type ◽  
Personal Trust ◽  
Complex Relationships ◽  
Organisational Trust ◽  
And Control ◽  
The Relationship ◽  
Over Time

Purpose The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust and control shifts over time. Design/methodology/approach An in-depth case study was conducted in a company operating in the aerospace industry. The authors aim to understand this company’s practices and, at the same time, to use the case study to deepen the knowledge of the complex trust/control nexus. The authors follow the changes in the relationship between trust and control as the company restructured its supply chain, and discuss issues which it had to address in the later phases of the supply chain restructuring. Findings The paper illustrates the duality of the trust/control nexus. The authors show how the studied company coped with the complex relationships with its suppliers as collaboration increased. The authors identify particular control mechanisms that the company developed to manage such complexity, such as a supplier strategy and a relationship profile tool. Research limitations/implications The paper studies supply chain restructuring and the changing relationship of trust and control over time only from the perspective of the assembler/manufacturer which “owns”/manages the supply chain. Originality/value The authors observe a move from inter-personal trust to inter-organisational trust. Furthermore, the authors illustrate how managers can intervene to maintain and stabilise trust and ensure that trust and control do not degrade or escalate beyond desirable levels.

scholarly journals Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laurence Ferry ◽  
Mark Sandford
Keyword(s):  
Local Government ◽  
News Media ◽  
Leadership Role ◽  
Content Type ◽  
Government Relations ◽  
Power And Control ◽  
Distribution Of Power ◽  
And Control ◽  
The Relationship

PurposeThe relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local) place has power devolved, but centralised hierarchical accountability pervades.Design/methodology/approachThis paper addresses that concern by considering recent innovative developments around place-based accountability arrangements in England, through analysis of official reports and news media.FindingsThe article illustrates aspirations towards accountability to the local electorate clash with hierarchical accountability that remains an omnipresent mechanism of central control. It is suggested, accountability forums be developed to blend hierarchy and the place leadership role of directly elected mayors. This could enable local accountability to the electorate, whilst taking account of the context of specific regional level complexities.Originality/valueThis is one of the first papers to consider issues of place leadership and place based accountability within the framework of hierarchical accountability for central and local government relations.

The role of qualitative research in Change Laboratory interventions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniele Morselli ◽  
Andrea Mattia Marcelli
Keyword(s):  
Qualitative Research ◽  
Qualitative Inquiry ◽  
Thick Description ◽  
Content Type ◽  
Cultural Historical Activity ◽  
Member Checks ◽  
Key Terms ◽  
The Relationship

Purpose This contribution investigates methodological questions concerning Change Laboratory interventions. It contemplates the research questions: To what extent the Change Laboratory can be situated within the panorama of qualitative inquiry? If so, to what extent can the methods and strategies of inquiry help improve a Change Laboratory intervention? Design/methodology/approach To answer the first question, this paper makes an overview on key terms of qualitative research; subsequently, it presents the characterising features of the Change Laboratory. Then, it takes a historical perspective and compares the Change Laboratory firstly against action research, and secondly with design experiments. To answer the second section, it examines a case study of Change Laboratory with teachers that the first author facilitated. Next, it displays how trustworthiness was ensured through a thick description and member checks. Findings The paper argues that the Change Laboratory is a strategy of inquiry; it aligns with the characteristics of qualitative research, and it follows the agenda of a participative paradigm. Furthermore, the methods and strategies of inquiry such as thick descriptions and member checks, not only can improve rigour and validity of the intervention but also strengthen the outcomes of the Change Laboratory itself. Originality/value The Change Laboratory is well defined as a formative method, but not fully understood as an investigative method. Although scholars discussed methodological issues of Cultural Historical Activity Theory in diverse articles, the relationship between the Change Laboratory and qualitative inquiry has remained unclear.

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