PHILOSOPHICAL CONNOTATIONS OF THE LEADERSHIP PHENOMENON

The article focuses on the phenomenon of leadership in philosophical discourse. Philosophical retrospection of the concept of "leadership" as a philosophical phenomenon and its systematic analysis is carried out. Philosophical connotations of the phenomenon of leadership in the dynamics of social and political processes of modern times are being defined. In modern society, the well-formed image of leaders of organizations, movements and etcetera an important role. Leadership is a universal phenomenon of social life. It is present in any sphere of human activity that requires stratification: the separation of leaders and subordinates, leaders and followers. In modern science, where there is a commonality of initial positions, leadership is characterized by ambiguity: as a social relationship of domination and subordination in a group or organization (sociology); as a characteristic of the figure of a leader and its impact on others (psychology); as effective and successful innovations in business, dominance in enterprise performance (economy); as developing vision, decision-making, empowerment and direction of people towards specific goals (management); as a process of human interaction in which authoritative people wield real power, exerting legitimate influence on a society that voluntarily gives them part of its political power and rights (political science). The essence of leadership reveals its numerous concepts and theories that have evolved in the history of philosophy and social philosophy. Classical theorists tried to understand and develop the ideal concepts of leadership. Modern researchers are not analyzing the ideal of leadership, but what it is. The philosophical understanding of leadership can be seen, first, as a form of power held by one individual or group of individuals; secondly, as a social position of decision-making; thirdly, as an influence on others.

Towards Implementation of Sociology Theory in Management Accounting Research: A Conceptual Overview

This article aims to give another perspective for Management accounting scholars to potentially implementsociology theories in theirs accounting researchers. Traditionally, accounting researchers have beenconducted relying on accounting theory, management theory, economic theory and psychological theory.However, in line with popularity academic research that involves the interdisciplinary field of study, it is,therefore, open possibility to adopt another perspective of theory from a related discipline. SinceManagement accounting discipline is closely associated with the organization and behavior of an individualwithin the organization, sociology theory is considered fit to be adopted. This article will figure out potentialresearch in management accounting discipline using framework sociology theory.

The power and dysfunctions of evaluation systems in international organizations

Evaluations do not take place in a vacuum. Evaluation systems are embedded within organizations; they shape and are shaped by organizational norms, processes, and behaviors. In International Organizations, evaluation systems are ubiquitous. Yet, little is known about how they “function,” namely how they are used, how they contribute to organizational performance, and how they influence actors’ behaviors. These are empirical questions that cannot be solved without a robust theoretical grounding, which is currently absent from the existing evaluation literature. This article seeks to bridge some of the identified gaps by weaving together insights from evaluation theory and international organization sociology into a unifying framework of factors. The article then demonstrates how the framework can be used to empirically study the relative power and dysfunction of evaluation systems within International Organizations. A forthcoming connected contribution will illustrate such empirical inquiry through the case of the World Bank’s project-level evaluation system.

Contemporary Soviet Complex Organization Sociology / Der Stand der Sowjetforschung zur Soziologie komplexer Organisationen

ZusammenfassungDer Überblick über die sowjetischen Beiträge zur Soziologie komplexer Organisationen stellt größtenteils Arbeiten vor, die während der letzten drei bis fünf Jahre veröffentlicht worden sind. Die Fragen, die in den genannten Beiträgen behandelt werden, sind in erster Linie Fragen der Leistungssteigerung, Fragen des output. Der von OSSIPOV und SZCZEPANSKI herausgegebene Band, Soziale Probleme von Arbeit und Produktion, ist unseres Wissens die nach Anzahl der untersuchten Fabrikanlagen und Arbeiter sowie nach Zeitaufwand am breitesten angelegte industriesoziologische Erhebung, die die Soziologie heute weltweit aufweist.