scholarly journals How are professionals recruited by external agents in misconduct projects? The infiltration of organized crime in a university

2018 ◽  
Vol 72 (9) ◽  
pp. 1407-1435
Author(s):  
Giovanni Radaelli ◽  
Marco Guerci ◽  
Federica Cabras ◽  
Nando Dalla Chiesa
Keyword(s):  
Organized Crime ◽  
Longitudinal Case Study ◽  
Code Of Silence ◽  
External Agents ◽  
Perverse Incentives ◽  
Academic Events ◽  
And Control ◽  
Do So

Private firms, crime organizations or states may successfully recruit professionals in misconduct projects. How they do so remains, however, under-investigated. Past studies mostly take professionals’ perspective, or limit the organizational initiative of external agents to perverse incentives and threats. Our study shows instead how external agents may penetrate governance bodies and professional events to recruit and control professionals, who are both aware of and reluctant toward misconduct. Our longitudinal case study used judicial and non-judicial sources to analyse how a mafia clan infiltrated Troy University, and controlled the trade of exams and admissions for decades. The clan selected Troy University because of the presence of professors pre-disposed toward misconduct. The clan infiltrated the pre-disposed professors inside governance bodies and students inside academic events to recruit the reluctant professors with peer pressures, situated threats and administrative controls. It then exploited a generalized code of silence to control professionals for years. Overall, the study highlights the combination of perverse and pervasive mechanisms to recruit professionals; the role of corrupt professionals as linchpin between external agents and reluctant peers; and the perverse exploitation of normal professional practices of autonomy, trusteeship and multiple embeddedness.

Sustaining multiple logics within hybrid organisations

2017 ◽  
Vol 30 (1) ◽  
pp. 191-216 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Angelo Riccaboni
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Hybrid Organizations ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Institutional Pluralism ◽  
Mediating Role ◽  
And Control

Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested parties within processes of innovation, these practices can establish complex interconnections between conflicting perspectives and their objects of concern. Consequently, accounting and control do not address a specific logic but instead contribute to lock different parties to their own logic, allowing them to engage and generate innovation while maintaining their diversity. Originality/value Whereas previous studies have explored mechanisms for keeping the multiple logics of hybrids separate or for reconciling them, the paper shows that conflicts between these logics do not need to be reduced but can be mediated to generate innovation. Additionally, the authors contribute to the literature on accounting “in action”, by illustrating the role of accounting and control practices as boundary objects that act within a broader “ecology of objects” through which innovation materializes in a context of enduring institutional pluralism.

Electronic Commerce and Management Accountants in Egypt

2011 ◽  
pp. 27-40
Author(s):  
Mayada Abd El-Aziz Youssef
Keyword(s):  
Electronic Commerce ◽  
Internal Control ◽  
Resistance To Change ◽  
Longitudinal Case Study ◽  
Management Accountants ◽  
Power Strategies ◽  
And Control ◽  
Business To Business

This research reports on a longitudinal case study in an Egyptian organization (TexCo1) that implemented Business-to-Business (B-to-B) electronic commerce. The objective is to explore the process of change in the role of management accountants associated with the implementation of B-to-B e-commerce. TexCo was subject to a change in leadership; subsequently, their traditional means of operation was put into question. This process resulted in realizing issues related to planning and internal control within the company. The B-to-B system was chosen to introduce new control-based rules. Resistance to change was detected in the case. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the role of management accountants in TexCo changed towards greater decision support and control. B-to-B electronic commerce poses management accountants with new challenges in TexCo. As such, it represents both an opportunity and a threat.

scholarly journals The Enabling Role of Digital Technologies in Sustainability Accounting: Findings from Norwegian Manufacturing Companies

Systems ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 33
Author(s):  
Olena Klymenko ◽  
Lise Lillebrygfjeld Halse ◽  
Bjørn Jæger
Keyword(s):  
Research Area ◽  
Digital Data ◽  
Manufacturing Companies ◽  
Sustainable Operations ◽  
Business Model Canvas ◽  
Automation And Control ◽  
Sustainability Accounting ◽  
And Control

Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business model canvas, which supports the accounting of a manufacturer’s performance for the economic, environmental, and social aspects of sustainability. We present an explorative case study of four Norwegian manufacturing companies representing different industries. The findings from the study indicate that while accounting for economic values is well taken care of, companies do not perform comprehensive environmental and social accounting. Furthermore, we observed a shift from a focus on sustainability issues related to the internal manufacturing process to a focus on sustainability issues for the life cycle of the product. Even though the manufacturers are at the forefront with regard to automation and control of production, with extensive use of robots giving a large amount of data, these data are not utilized towards sustainability accounting, showing that sustainability and digitalization are seen as two separate phenomena. This study sheds light on how digital data available from applied Industry 4.0 technologies could enhance sustainability accounting with limited efforts, linking sustainability and digitalization. The results provide insights for manufacturers and researchers in moving towards more sustainable operations and products.

Cooperative behaviour and place branding: a longitudinal case study in Italy

2016 ◽  
Vol 19 (2) ◽  
pp. 156-172 ◽  
Author(s):  
Chiara Rinaldi ◽  
Alessio Cavicchi
Keyword(s):  
Geographical Area ◽  
Place Branding ◽  
Cooperative Behaviour ◽  
Longitudinal Case Study ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
As Relationship

Purpose This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs. Design/methodology/approach The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises. Findings The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance. Research limitations/implications The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed. Social implications The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital. Originality/value This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.

Purchasing behaviour and supplier base evolution – a longitudinal case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Short Term ◽  
Supplier Relationships ◽  
Content Type ◽  
Research Findings ◽  
Purchasing Behaviour ◽  
Time Periods

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.

scholarly journals El archivo de la “Fundación Rodríguez”. Análisis, potencia y gestión del legado

2020 ◽  
Vol 23 ◽  
pp. 36-57
Author(s):  
Iker Fidalgo Alday
Keyword(s):  
Research Process ◽  
Digital Content ◽  
Concrete Case ◽  
Artistic Production ◽  
Collective Work ◽  
Artistic Work ◽  
Do So

El presente artículo parte de un caso de estudio concreto que es la investigación en torno al archivo del colectivo artístico “Fundación Rodríguez” (Vitoria-Gasteiz, 1994-2012). El proceso de investigación estará marcado por todo lo que conlleva enfrentarse a un archivo compuesto por contenido digital y con formatos a punto de la obsolescencia, así como las dificultades para su conservación y mantenimiento. Partiendo de esto, se contextualizará la práctica de “Fundación Rodríguez” y el papel que juega el concepto de archivo en varias de las fases de su producción artística. Para ello analizaremos su posición desde el trabajo colectivo, la disolución del rol del artista y la desmaterialización de la obra artística como los tres frentes principales desde los que se erige su producción. Con todo, podremos valorar desde la actualidad la vigencia y relevancia de su legado, así como la potencia del mismo en el contexto artístico al que pertenece. This article starts from a concrete case study that is the research around the archive of the artistic collective “Fundación Rodríguez” (Vitoria-Gasteiz, 1994-2012). The research process will be marked by all that is involved in dealing with an archive composed of digital content and formats on the verge of obsolescence, as well as the difficulties of preserving and maintaining them. Starting from this, the practice of “Fundación Rodríguez” and the role played by the concept of archive in several of the phases of its artistic production will be contextualized. To do so, we will analyze its position from the perspective of collective work, the dissolution of the role of the artist and the dematerialization of the artistic work as the three main fronts from which its production is built.With all this, we will be able to evaluate from the present time the validity and relevance of his legacy as well as its power in the artistic context to which it belongs.

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.

Museums and Web 2.0

2011 ◽  
pp. 1-15 ◽  
Author(s):  
Werner Schweibenz
Keyword(s):  
Social Media ◽  
Web 2.0 ◽  
User Participation ◽  
Significant Problem ◽  
Crucial Question ◽  
And Control ◽  
Do So

Many museums want to use Web 2.0 applications or feel the pressure to do so. In doing so, they might encounter a significant problem as Web 2.0 is based on the notion of radical trust and unrestricted, equal participation, two concepts that are contrary to the museum’s traditional concepts of authority, communication and participation. Until recently, museums presumed control of their content. The crucial question is how much control of its content the museum can afford to lose, since they depend on their reputation for expertise and trustworthiness. The paper analyses the role of authority, its influence on traditional and future museum communication and its effects on participation and trust. The challenge for museums is to find a way to cede authority and control over content without losing status as trustworthy institutions and to open up for social media and user participation in order to attract new audiences and maintain existing ones.

Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

2015 ◽  
pp. 189-205
Author(s):  
Mayada A. Youssef
Keyword(s):  
Decision Making ◽  
Electronic Commerce ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Power Strategies ◽  
Planning Decision ◽  
And Control ◽  
Business To Business ◽  
Over Time

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

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