scholarly journals Planes, straws and oysters: the use of metaphors in healthcare reform

2016 ◽  
Vol 30 (1) ◽  
pp. 117-132 ◽  
Author(s):  
Ross Millar ◽  
Helen Dickinson
Keyword(s):  
Qualitative Data ◽  
Healthcare Reform ◽  
Organisational Change ◽  
Policy Reforms ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
Metaphorical Language ◽  
Challenges And Opportunities ◽  
Policy Proposals

Purpose – The purpose of the paper is to examine the metaphors used by senior managers and clinicians in the delivery of healthcare reform. Design/methodology/approach – A study of healthcare reform in England carried out a series of semi structured interviews with senior managers and clinicians leading primary and secondary care organisations. Qualitative data analysis examines instances where metaphorical language is used to communicate how particular policy reforms are experienced and the implications these reforms have for organisational contexts. Findings – The findings show how metaphorical language is used to explain the interactions between policy reform and organisational contexts. Metaphors are used to illustrate both the challenges and opportunities associated with the reform proposals for organisational change. Originality/value – The authors provide the first systematic study of patterns and meanings of metaphors within English healthcare contexts and beyond. The authors argue that these metaphors provide important examples of “generative” dialogue in their illustration of the opportunities associated with reform. Conversely, these metaphors also provide examples of “degenerative” dialogue in their illustration of a demarcation between the reform policy proposals and existing organisational contexts.

scholarly journals How community-based social enterprises struggle with representation and accountability

2019 ◽  
Vol 16 (1) ◽  
pp. 60-81 ◽  
Author(s):  
Reinout Kleinhans ◽  
Nick Bailey ◽  
Jessica Lindbergh
Keyword(s):  
Financial Reporting ◽  
Social Enterprises ◽  
Policy Reforms ◽  
Structured Interviews ◽  
Community Members ◽  
Community Based ◽  
Content Type ◽  
For Profit ◽  
Challenges And Opportunities ◽  
Using Data

Purpose Community-based social enterprises (CBSEs), a spatially defined subset of social enterprise, are independent, not-for-profit organisations managed by community members and committed to delivering long-term benefits to local people. CBSEs respond to austerity and policy reforms by providing services, jobs and other amenities for residents in deprived communities, thus contributing to neighbourhood regeneration. This paper aims to develop a better understanding of how CBSEs perceive accountability, how they apply it in the management and representation of their business and why. Design/methodology/approach Nine case studies of CBSEs across three European countries (England, the Netherlands and Sweden) are analysed, using data from semi-structured interviews with initiators, board members and volunteers in CBSEs. Findings CBSEs shape accountability and representation in response to the needs of local communities and in the wake of day-to-day challenges and opportunities. Apart from financial reporting, CBSEs apply informal strategies of accountability which are highly embedded in their way of working and contingent upon their limited resources. Originality/value Although research has shown the complex governance position of CBSEs, their application of accountability to target communities and other stakeholders is unclear. The paper coins the term “adaptive accountability,” reflecting a relational, dialectic approach in which formal, costly accountability methods are only applied to legally required forms of accounting, and informal practices are accepted by funding agencies and governments as valid forms of accountability, assessing CBSEs’ societal value in more open terms.

scholarly journals Unpacking the package

2015 ◽  
Vol 12 (4) ◽  
pp. 346-376 ◽  
Author(s):  
Mark Evans ◽  
Basil Phillip Tucker
Keyword(s):  
Organisational Change ◽  
Clean Energy ◽  
Management Control ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Informal Control ◽  
Content Type ◽  
Energy Company ◽  
Management Controls ◽  
Control Package

Purpose – The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011). Design/methodology/approach – This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company. Findings – Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation. Originality/value – This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

Muslim minority women in Western Thrace: any room for transformative learning?

2018 ◽  
Vol 60 (6) ◽  
pp. 596-607
Author(s):  
Eugenia Panitsides ◽  
Eirini Andromachi Kiouka
Keyword(s):  
Transformative Learning ◽  
Qualitative Data ◽  
Minority Women ◽  
Structured Interviews ◽  
Limited Sample ◽  
Human Right ◽  
Right To Education ◽  
Content Type ◽  
Muslim Minority ◽  
Views And Perceptions

Purpose The purpose of this paper is to gain meaningful insights in the learning background, experiences and potential of Muslim minority women in Western Thrace. Design/methodology/approach Qualitative data were obtained through 12 semi-structured interviews, which underwent a three-level qualitative analysis, following the “grounded theory” methodology. Findings It was depicted that Muslim minority women in Western Thrace are susceptible to patriarchal gender norms governed by stereotypes that restrict women to reproductive and caring roles and deprive them of the fundamental human right to education. Although the data suggest that learning in adulthood evidently bears some transformative dynamic, the limited adult learning experiences of some interviewees in this study are far from accounting for any substantial transformation at the personal or community level. Research limitations/implications Subjectivity, biased responses and a limited sample are among research limitations, impeding the generalization of the results and calling for further investigation. Originality/value The originality of the study stems from providing a difficult to reach sample of underprivileged women with the opportunity to express their views and perceptions as regards education and learning, drawing on the identification of specific areas for potential interventions in order to transform their lives and communities.

Leadership of change in South Africa public sector turnarounds

2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mampe Kumalo ◽  
Caren Brenda Scheepers
Keyword(s):  
South Africa ◽  
Public Sector ◽  
Current Literature ◽  
Organisational Change ◽  
Director General ◽  
Change Processes ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Financial Consequences

PurposeOrganisational decline has far-reaching, negative emotional and financial consequences for staff and customers, generating academic and practitioner interest in turnaround change processes. Despite numerous studies to identify the stages during turnarounds, the findings have been inconclusive. The purpose of this paper is to address the gap by defining these stages, or episodes. The characteristics of leaders affect the outcome of organisational change towards turnarounds. This paper focusses, therefore, on the leadership requirements during specific episodes, from the initial crisis to the full recovery phases.Design/methodology/approachA total of 11 semi-structured interviews were conducted with executives from the public sector in South Africa who went through or were going through turnaround change processes and 3 with experts consulting to these organisations.FindingsContrary to current literature in organisational change, this study found that, in these turnaround situations, leadership in the form of either an individual CEO or director general was preferable to shared leadership or leadership distributed throughout the organisation. This study found four critical episodes that occurred during all the public service turnarounds explored, and established that key leadership requirements differ across these episodes. The study shows how these requirements relate to the current literature on transactional, transformational and authentic leadership.Practical implicationsThe findings on the leadership requirements ultimately inform the selection and development of leaders tasked with high-risk turnaround change processes.Originality/valueFour episodes with corresponding leadership requirements were established in the particular context of public sector turnaround change processes.

Carbon emission risks and management accounting: Australian evidence

2016 ◽  
Vol 29 (2) ◽  
pp. 137-153 ◽  
Author(s):  
Jayanthi Kumarasiri ◽  
Christine Jubb
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Management Accounting ◽  
Interview Data ◽  
Structured Interviews ◽  
Emission Mitigation ◽  
Senior Managers ◽  
Economic Interests ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions. Design/methodology/approach Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions. Findings The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy. Research limitations/implications The usual limitations associated with interpretation of interview data are applicable. Practical implications Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions. Social implications Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily. Originality/value The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.

Big data and data analytics in auditing: in search of legitimacy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Federica De Santis ◽  
Giuseppe D’Onza
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Audit Quality ◽  
Empirical Studies ◽  
Innovation Process ◽  
Structured Interviews ◽  
Senior Managers ◽  
Content Type ◽  
Audit Strategy ◽  
Audit Standards

Purpose This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the factors fostering or hindering such process and the action auditors take to legitimate BDA inside and outside the audit community. Design/methodology/approach The analysis bases on semi-structured interviews with partners and senior managers of Italian audit companies. Findings The BDA’s legitimation process is more advanced in the audit professional environment than outside the audit community. The Big Four lead the BDA-driven audit innovation process and BDA is used to complement traditional audit procedures. Outside the audit community, the digital maturity of audit clients, the lack of audit standards and the audit oversight authority’s negative view prevent the full legitimation of BDA. Practical implications This research highlights factors influencing the utilization of BDA to enhance audit quality. The results can, thus, be used to enhance the audit strategy and to innovate audit practices by using BDA as a source of adequate audit evidence. Audit regulators and standards setters can also use the results to revise the current auditing standards and guidance. Originality/value This study adds to the literature on digital transformation in auditing by analyzing the legitimation process of a new audit technique. The paper answers the call for more empirical studies on the utilization of BDA in financial auditing by analyzing the application of such techniques in an unexplored operational setting in which auditees are mainly medium-sized enterprises and family-run businesses.

scholarly journals The culture of UK employee-owned worker cooperatives

2020 ◽  
Vol 42 (3) ◽  
pp. 761-776
Author(s):  
David Wren
Keyword(s):  
Qualitative Data ◽  
Participant Observation ◽  
Employee Ownership ◽  
Self Control ◽  
Structured Interviews ◽  
Additional Time ◽  
Content Type ◽  
Worker Cooperatives ◽  
The Uk ◽  
Ownership Types

PurposeThis paper presents exploratory, empirical data from a three-year study of organizational culture in for-profit, employee-owned businesses within the UK, comparing ownership types (direct, trust, and cooperative). It outlines the study and then focuses on worker cooperatives. Culture is illuminated through the lens of performance and reward management.Design/methodology/approachQualitative data was gathered from three worker cooperatives based in the North of England, using semi-structured interviews, participant observation, and document review and was compared to qualitative data collected from other types of employee-owned businesses.FindingsThe findings suggest a distinct culture within worker cooperatives encompassing five key values: a whole life perspective, consistently shared values, self-ownership, self-control, and secure employment.Research limitations/implicationsAdditional time with each cooperative and a greater spread of cooperatives would be beneficial. The research was carried out during a period of organizational growth for the case organizations, which may influence attitudes to reward and retention management.Practical implicationsThe results inform recruitment and retention policy and practice within worker cooperatives and highlight concerns regarding the stresses of being a self-owner. These are important considerations for potential worker co-operatives alongside policy recommendations to advance employee ownership.Originality/valueA comparative analysis of culture, performance, and rewards across different employee ownership types has not been undertaken before. This addresses an under-researched area of employee ownership regarding HR practices. Within the UK, recent research on the culture(s) of worker cooperatives is limited.

scholarly journals A critical investigation of the relationship between masculinity, social justice, religious education and the neo-liberal discourse

2014 ◽  
Vol 56 (7) ◽  
pp. 650-662 ◽  
Author(s):  
Francis Farrell
Keyword(s):  
Social Justice ◽  
Religious Education ◽  
Qualitative Data ◽  
Structured Interviews ◽  
Content Type ◽  
Alternative Discourse ◽  
Policy Context ◽  
Formed Part ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to critically investigate a group of year 11 boys’ relationship to RE in response to debates about boys’ underachievement in RE. Design/methodology/approach – Qualitative data were collected through observations and semi-structured interviews. Data analysis draws upon pro-feminist and poststructuralist theories of the gendered subject. Findings – The data presented in this paper reveals how RE functioned as a political space for the exploration of social justice issues that formed part of the boys’ daily experiences, serving to increase awareness and understanding of diversity. Research limitations/implications – At a time of curriculum change where RE has been marginalised by exclusion from the DfE's English Baccalaureate this paper also seeks to contribute to debates about education for social justice through critical, pluralistic RE within a neo-liberal policy context. Practical implications – RE is shown to be a potent educational resource for challenging pupils’ negative social practices and producing more reflexive masculine subjects. Social implications – The contribution of RE to ensuring greater understanding and dialogue requires reassertion and protection within the curriculum. Originality/value – The data presented shows that where RE is taken up by masculine subjects it offers an alternative discourse with potential to create community cohesion and interfaith dialogue.

Entrepreneurial women’s networks: the case of D’Uva – Portugal wine girls

2019 ◽  
Vol 25 (2) ◽  
pp. 298-322 ◽  
Author(s):  
Gina Santos ◽  
Carla Susana Marques ◽  
Vanessa Ratten
Keyword(s):  
Qualitative Data ◽  
Practical Case ◽  
Structured Interviews ◽  
Female Entrepreneurship ◽  
Content Type ◽  
Organizational Network ◽  
Network Manager ◽  
Creativity And Innovation ◽  
Women's Networks ◽  
Practical Implications

PurposeThe purpose of this paper is to assess women winemakers’ motivations for and objectives in creating a formal, horizontal, and inter-organizational network in Portugal. To this end, an analysis was carried out of the practical case of a network of women wine producers from some of the main wine regions of Portugal (i.e. D’Uva – Portugal Wine Girls).Design/methodology/approachQualitative data analysis was carried out of in-depth semi-structured interviews with seven wine producers and the network manager. The content analysis of interviews was done with QSR International’s NVivo Version 11 software.FindingsThe results support the conclusion that the D’Uva – Portugal Wine Girls network promotes the creativity and innovation fundamental to communicating unique features to consumers. These are narrated in a feminine, cohesive, and united voice and supported by a passion for winemaking. The network is open to adding other women producers, which could contribute to its growth and further sharing of knowledge, contacts, and experiences.Research limitations/implicationsThe findings provide a better understanding of the processes of internationalization and networking among women winemakers in Portugal.Practical implicationsThe benefits of this network in terms of relationships were examined, showing that the stimulation of better performance and the effects of antecedents were important in the creation and formalization of the network.Originality/valueThis research sought to contribute to the literature on female entrepreneurship and, more specifically, networks of entrepreneurial women. The findings stress that, through the formalization of networks, women can gain more advantages, namely, sharing knowledge and experiences, increasing their level of internationalization, and expanding their networks.

Budget and midrange hotel managers’ perceptions of and responses to Airbnb

2020 ◽  
Vol 32 (2) ◽  
pp. 588-604 ◽  
Author(s):  
Zaid Alrawadieh ◽  
Daniel Guttentag ◽  
Merve Aydogan Cifci ◽  
Gurel Cetin
Keyword(s):  
Business Model ◽  
Design Methodology ◽  
Qualitative Data ◽  
Structured Interviews ◽  
Content Type ◽  
Strategic Measures ◽  
Cutting Rate ◽  
Perceived Impacts ◽  
Hotel Managers ◽  
New Distribution

Purpose The purpose of this paper is to examine the degree to which budget and mid-range hoteliers perceive Airbnb as a threat, and the extent to which they are actively responding to the peer-to-peer accommodation business model. Design/methodology/approach The study draws on qualitative data collected through 19 semi-structured interviews with budget and midrange hotel managers in Istanbul, Turkey, covering how they view Airbnb and have responded to Airbnb’s rise. Findings The results suggest that the managers believed they were losing some business to Airbnb, yet they generally neither perceive Airbnb as a serious threat nor were they generally taking concrete strategic measures to respond to Airbnb. Regulatory lobbying against Airbnb and exploiting Airbnb as a new distribution platform were the most common responses, and cutting rate also was commonly seen as a potential competitive strategy. Originality/value The study responds to calls by several scholars for more research addressing the strategies adopted by traditional lodging facilities to protect their market share from Airbnb. This study does so with a specific focus on the budget and midrange hotel segments, which some studies suggest may be particularly vulnerable to Airbnb competition. Also, the limited research addressing Airbnb’s perceived impacts on traditional lodging has been conducted in mature economies, so the topic remains largely neglected in maturing economies like Turkey.

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