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Full-Text Articles in Business
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Form Over Substance, The Politics Of International Accounting Setting, Hajar Roudaki, Kathleen A. Cooper, Lee C. Moerman
Faculty of Commerce - Papers (Archive)
This paper lays the foundation of the move towards international standards and an international body being dependent upon the involvement of politics. Callon's translation model is adapted to develop the concept that the underling purposes and objectives that international bodies have been established by would not be achieved as a result of powerful players. According to Robson (1991, p.552) the "process of translation is common to many instances of accounting problematisation and accounting change"
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Rebels Without Applause: Time, Politics And Irony In Action Research, R J. Badham, Karin Garrety, M. Zanko
Rebels Without Applause: Time, Politics And Irony In Action Research, R J. Badham, Karin Garrety, M. Zanko
Faculty of Commerce - Papers (Archive)
Purpose of this paper: This paper seeks to raise for discussion and reflection some of the key dynamics of action research projects-in-practice. It focuses in particular on how action researchers broker academic and client interests, and how this brokering shifts over time. Design/methodology/approach: The paper is based on participant observation, drawing on the reflective and processual accounts of action researchers involved in a collaborative academic-industry-government project. Findings: The paper argues that the scope of action research projects to effectively address the needs of both audiences is compromised by managerialism in universities and organizations. However, the emergent and chaotic nature of …
Politics And Collaboration During Npd Projects, Elias Kyriazis, Graham Massey
Politics And Collaboration During Npd Projects, Elias Kyriazis, Graham Massey
Faculty of Commerce - Papers (Archive)
Effective cross-functional relationships (CFRs) are a key success factor in developing successful new products for many companies. This paper adds to our existing knowledge on the Marketing/R&D CFR by examining the effects of communication behaviours, micropolitics and interpersonal trust on the dependent variable, interpersonal collaborative behaviour during NPD activities. Interpersonal collaboration is seen as a higher level of working relationship which incorporates a "volitional" and "trusting" aspect to working relationships. Our findings reveal that the perception of the Marketing Manager as a political ally has a positive effects on interpersonal collaborative behaviour. Further, affect-based trust has a strong effect on …
The Play Of Power And Politics In Innovation And Hrm, Michael Zanko, Richard Badham, Paul Couchman, Maren Schubert
The Play Of Power And Politics In Innovation And Hrm, Michael Zanko, Richard Badham, Paul Couchman, Maren Schubert
Faculty of Commerce - Papers (Archive)
This paper analyses the human resource management (HRM) practices involved in the implementation of a process innovation approach to product development (concurrent engineering (CE)) in the Australian subsidiary of a multinational firm engaged in military defence electronics. According to the research literature, almost all aspects of managing product development under a CE approach are linked to people management. Yet in this particular case, other than project team structure, the prescriptive HRM dimensions of CE were conspicuously absent in the implementation process. This absence is explained by the play of power and politics involving stakeholders analysed over an 18 month period. …
The Way It Really Happened: Competing Narratives In The Political Process Of Technological Change, Patrick M. Dawson, D. Buchanan
The Way It Really Happened: Competing Narratives In The Political Process Of Technological Change, Patrick M. Dawson, D. Buchanan
Faculty of Commerce - Papers (Archive)
Corporate narratives concerning technological change are often constructed around a linear series of events that show the organization in a positive light to internal and external observers. These narratives often sanitize the change process, and present data from which commentators can formulate neat linear prescriptions on how to implement new technology. In contrast, this paper draws on processual-contextual theoretical perspectives to argue that technological change is a more complex political process represented by multiple ongoing narratives which compete with each other for dominance as definitive change accounts. A central aim of this paper, therefore, is to demonstrate the analytical significance …
Organizational Change Stories And Management Research: Facts Or Fiction, Patrick M. Dawson
Organizational Change Stories And Management Research: Facts Or Fiction, Patrick M. Dawson
Faculty of Commerce - Papers (Archive)
Company change stories are often constructed around a linear series of ‘successful’ events which serve to show the company in a positive light to any interested external party. These stories of company success sanitise this process and offer data for change experts to formulate neat linear prescriptions on how to best manage change. This position is criticised in this paper which draws on processual case study data to argue that change is a far more complex muddied political process consisting of competing histories and ongoing multiple change narratives which may vie for dominance in seeking to be the change story. …
The Politics Of Human Resource Management In Implementing Process Innovation, Michael Zanko, Richard Badham, Maren Schubert
The Politics Of Human Resource Management In Implementing Process Innovation, Michael Zanko, Richard Badham, Maren Schubert
Faculty of Commerce - Papers (Archive)
This paper analyses a longitudinal case study of organizational and human resource management (HRM) dimensions in the implementation of an approach to product development (concurrent engineering (CE)) in a multinational firm engaged in defence electronics. Most aspects of managing product development in CE are linked to people management. Yet in this case, other than project team structure, prescriptive HRM dimensions of CE received little attention in the implementation process. This failure to address the 'formal' prescribed HRM issues is explained by a multilayer analysis of the play of power and political lobbying among 'stakeholders' over time: the HRM function, key …
Metacapitalism And The Politics Of The New Academy, George M. Mickhail
Metacapitalism And The Politics Of The New Academy, George M. Mickhail
Faculty of Commerce - Papers (Archive)
The salvationary promise of immortality is equally seductive let alone dominant in our personal and professional lives alike. The promise of an institution's global successful salvation is no different to the promise of humans' salvation. It has been the most revered ideal over the ages and religions promise to deliver such salvation. Consulting firms are no different, as they represent the modem religious experience to institutions, private and public alike. The prophets of consulting have been invoking such feelings of 'awe' with their 'symbols', like: Business Process Reengineering, Best Practice and so on, in rituals, such as: MetaCapitalim, engaged in …
Humanistic Redesign And Technological Politics In Organizations, R. Badham, Karin Garrety, Christina Kirsch
Humanistic Redesign And Technological Politics In Organizations, R. Badham, Karin Garrety, Christina Kirsch
Faculty of Commerce - Papers (Archive)
The political nature of technology design and implementation is explicitly addressed in human centered projects to introduce technologies that support job enrichment, group autonomy and industrial democracy. Yet the political meaning of such projects does not simply manifest itself in pure form from the methods employed or the intentions of the humanistic actors but, rather, from the complex configuration of these and other factors present in the design and implementation context. This paper illustrates this theme in an analysis of a case study human centered project. It argues that an improved understanding of the configurational politics surrounding such projects is …
The Politics Of Sociotechnical Intervention: An Interactionist View, Karin Garrety, R Badham
The Politics Of Sociotechnical Intervention: An Interactionist View, Karin Garrety, R Badham
Faculty of Commerce - Papers (Archive)
In this article, we apply concepts from symbolic interactionism - a well-established tradition of interpretivist sociology - to investigate the social and political processes involved in a sociotechnical intervention. The intervention was designed to elicit operator involvement in an experimental trial of an advanced manufacturing system at an industrial site in Australia. The interactionist concepts of social worlds, boundary objects and trajectories are used to explore the interrelationships among the theoretical, practical and contextual elements of intervention. We believe that these concepts are flexible intellectual resources that can extend and enrich our understanding of the politics involved in the shaping …
The Sociotechnical Politics Of Focused Factories: Establishing A Cross Functional Project Team, Andrew J. Sense
The Sociotechnical Politics Of Focused Factories: Establishing A Cross Functional Project Team, Andrew J. Sense
Faculty of Commerce - Papers (Archive)
This extract of a larger case study is written to provide real and relevant information to stimulate discussion on the importance of deliberately and vigorously managing the politics associated with the various aspects of Sociotechnical projects. It offers a reflective insight into one company's change initiative with a particular focus on the political issues associated with establishing a cross functional management project team to manage the design and implementation of an Sociotechnical change program.