Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه-2021
In this study we provide evidence on how accounting disclosures can motivate social movement organizations (SMOs) to create a new source of normativity in an organizational field, to impact upon firms through identity, image and culture. The source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was created as a means of accounting for farm animal welfare by food companies. Working at the intersection of theories relating to organizational fields, social movements and organizational identity, we investigate how the SMOs create the conditions for change through their framing of farm animal welfare, collective action and the mobilization of resources. Ideas such as institutional agency and institutional control are introduced to explain the power dynamics that enable change. By interpreting the organizational field as a relational space, identity, self-interest and intermittently-active fields provide further constructs to explain behaviour. Evidence from BBFAW reports and publications demonstrates how the NGOs employed a multi-period strategy to effect change. A longitudinal company case study provides an illustration of the cascade of the movement, demonstrating that there is more than an alignment of accounting disclosures. New business opportunities arise, requiring a realignment of strategy, a redesign of organizational architecture and participation of stakeholders. We illustrate our findings through the creation of a framework which could be employed more widely to study of sources of normativity in a relational field. This paper shows that accounting disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational ﬁelds and social movements
Framing accounting for goodwill: Intractable controversies between users and standard setters
فریم کردن حسابداری برای حسن نیت: اختلافات قابل انعطاف بین کاربران و برنامه های استاندارد-2021
How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper goodwill accounting by failing companies, standard setters are currently reconsidering existing recognition, measurement, and disclosure requirements. In this study, we explore the views of a relatively neglected group of stakeholders in the financial reporting policy-making arena – financial statement users. We draw on empirical evidence from interviews with financial analysts and from responses by analysts to IASB and EFRAG consultations. We mobilise framing theory as used in public policy studies to analyse how users make sense of goodwill accounting information as compared to standard setters. Our key finding is the plurality of colliding frames between users and standard setters that remain intractable. Our analysis reveals that users’ interest in management’s accountability on acquisi- tions cannot fit easily into the financial reporting frame. Not only are claims by standard setters about the value relevance of goodwill impairments found not to be experienced in practice, but also we discover that users question the benefits of standard setters working in this area, while they take recourse to ‘street numbers’ for their analysis. We interpret the intractability we discover as putting into question public policy claims that accounting policies are developed with a commitment to serve the public interest.
keywords: IFRS | حسن نیت | آنالیز مالی | کادر بندی | IFRS | Goodwill | Financial analysis | Framing
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021
Whereas corporations typically share a common primary objective of generating profits for their owners, non-governmental organisations (NGOs) principally pursue a panoply of various social and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can rarely be accounted for in straightforwardly comparable quantitative terms. How then can an NGO instead construct qualitative accounts of its performance that show how it makes a differ- ence in pursuit of its objectives? This paper examines qualitative accounts of performance against an objective to restore wildlife, which are included in the annual reports of a large conservation NGO. These accounts are conceptualised as being calculative spaces, configured by framing work being done within these accounts. Analysis of this framing work finds that these accounts identify a performance object (i.e. specific wild animal populations), establish relations that seemingly affect this performance object (i.e. threats to wild animal populations and actions to conserve these populations), and attribute the NGO with agency to make a difference to this performance object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper demonstrates that seeing quantitative and qualitative accounts of organisational performance in the same conceptual terms creates conditions of possibility for developing a fuller understanding of an organisation’s calculations of its own capacity to act upon society.
keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021
In the face of growing disaffection with neoliberalism and corporate social and environmental accounting, critical accounting recognizes the potential of counter-accounting to open spaces for democratic contestation and to advance progressive change. Critical dialogic accounting and accountability (CDAA), for example, views counter-accounting as providing social movements with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to construct new social realities. However, the democratizing potential of counter-accounting is contested within academia, and social movements’ views of counter-accounting as a politicizing practice are not well understood. We extend CDAA theorizing by elaborating on the value of counter-accounting in advancing democratic struggles against neoliberalism and illustrating how an agonistic lens can be useful in framing social movements’ actions in these struggles. Social movements’ conceptualizations of political action and counter-accounting are empirically investigated through interviews with 25 social movement activists. Based on the interviews and our CDAA lens, we propose possible areas for critical accounting collaborations with social movements as they seek to effect progressive change.
keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism
Reframing supply chain finance in an era of reglobalization: On the value of multi-sided crowdfunding platforms
تغییر شکل مالی زنجیره تأمین در دوره جهانی سازی: در مورد ارزش سیستم عامل های سرمایه گذاری چند جانبه-2021
This paper investigates the moderating role of a host government that promotes a multi-sided platform (MSP) as an alternative supply chain finance (SCF) solution. The MSP comprises eq- uity crowdfunding, fixed-income funds, and low-rate lending facilities. We examine the sequential interactions between the host government (as the dominant legislator), a crowd of risk-averse small investors, and two competing SCs (local and foreign) that are engaged in Cournot competition. The players’ equilibrium strategies are characterized under two platform power structures, namely small investors-led and SC-led. The joint impact of government legislation and platform’s configuration on the performance of the proposed SCF mechanism is investigated. Results reveal that, while the regulated MSP outperforms a deregulated scenario, the profit- seeking behavior of the host government may intensify the power struggle between the local SC and small investors, and restrict the platform’s overall performance. To successfully practice smart protectionism, policy makers are urged to reframe existing SCF schemes by leveraging their moderating influence and prioritizing social welfare over their short-term economic goals. This not only abates the power imbalance in MSPs, but also enhances the players’ participation and enables host governments to further support their digital platform economy in the era of reglobalization.
Keywords: Supply chain finance | Multi-sided platform | Equity crowdfunding | Digital platform economy | Platform power | Reglobalization
Keywords: Antimicrobial resistance Stakeholder mapping Veterinary drugs Policy regulation Supply chain Public and private sector collaboration National action plan
درک زنجیره تأمین آنتی بیوتیک های دامپزشکی برای رفع مقاومت ضد میکروبی در PDR لائوس: نقش ها و تعاملات سهامداران درگیر-2021
In response to the global call to mitigate risks associated with antimicrobial resistance (AMR), new regulations on the access and use of veterinary antibiotics are currently being developed by the Lao government. This study aims to explore how the implementation of these new regulations might effectively reduce and adapt the sale, distribution and use of veterinary antibiotics in Lao PDR. To this end, we used the theory of change, framing the AMR issue within the context of the stakeholders involved in the veterinary antibiotics supply chain. Qualitative and quantitative methods were used to collect data, based on questionnaires (n=36 antibiotic suppliers, n=96 chicken farmers, n=96 pig farmers), and participatory tools such as a workshop (n=10 participants), semi-structured interviews (n=20), and focus group discussions (n=7 participants). The stakeholders understanding of the AMR issue and potential challenges related to the implementation of new regulations regarding access and use of antibiotics, were also investigated. We mapped the veterinary antibiotic supply chain in Lao PDR, and analysed the roles and interactions of its stakeholders. Twenty-three stakeholders representing the private and the public sectors were identified. Many informal and formal links connected these stakeholder within this supply chain. The lack of veterinarian-farmer interaction and the evolving nature of the veterinary antibiotics supply chain accentuated the challenges of achieving behaviour change through regulations. Most of the antibiotics found on farms were categorized by the World Health Organizations as critically important antibiotics used in human medicine. We argue that AMR risk mitigation strategy requires dialogue and engagement between private and publicsectors stakeholders, involved in the importation, distribution, sale and use of veterinary antibiotics. This study further highlighted that AMR is a complex adaptive challenge requiring multi-sectoral approach. We believed that a sustainable approach to reduce and adapt veterinary antibiotics use should be prepared in collaboration with stakeholders from private and public sectors identified in this study, in addition to the new regulations. This collaboration should start with the co-construction of a common understanding of AMR issue and of the objectives of new regulations.
Keywords: Antimicrobial resistance | Stakeholder mapping | Veterinary drugs | Policy regulation | Supply chain | Public and private sector collaboration | National action plan
Examining framing effect in travel package purchase: An application of double-entry mental accounting theory
بررسی اثر فریم در خرید بسته های مسافرتی: استفاده از تئوری حسابداری روحی دو ورودی-2021
Based on the double-entry mental accounting theory, we explore the effect of option framing on travelers purchase decisions regarding customized travel packages through three experiments. The results confirm that subtractive framing leads to higher purchase intentions and willingness to pay than additive framing. However, in the distant future, additive framing leads to higher purchase intention. Pleasure attenuation mediates the option framing effect on travel package purchase decisions, especially for travelers who make travel plans for the near future and those with higher price sensitivity. Pain buffering only plays a mediator role in student samples. The findings provide implications for travel agencies to adopt subtractive framing for customized travel packages and improve the hedonic experiences embedded in packages.
keywords: فریم گزینه | تئوری حسابداری روحی دو ورودی | فاصله زمانی | حساسیت قیمت | بسته سفر سفارشی | Option framing | Double-entry mental accounting theory | Temporal distance | Price sensitivity | Customized travel package
The role of nature of knowledge and knowledge creating processes in knowledge hiding: Reframing knowledge hiding
نقش ماهیت دانش و دانش ایجاد فرآیندهای در مخفی کردن دانش: بازسازی دانش پنهان کردن دانش-2021
Knowledge hiding research has traditionally focused on the ways in which knowledge is hidden in the context of interactions between employees. This study advances knowledge hiding research by highlighting the benefits of moving away from the dyadic level of analysis to a multilevel analysis across individuals, groups, and organi- zations. We also elaborate how knowledge hiding is influenced both by the nature of knowledge and by the modes of knowledge creation in organizations. We propose a theoretical framework that juxtaposes the nature of knowledge – tacit vs. explicit and component vs. architectural – against the four modes – socialization, exter- nalization, combination, and internalization – of the knowledge creating process in organizations. The frame- work developed in our study also enables us to identify four distinct root causes of knowledge hiding in organizations – functional bias, misaligned incentives, dysfunctional resource allocations, and value incongruence.
keywords: پنهان کردن دانش | یادگیری سازمانی | مدیریت دانش | Knowledge hiding | Organizational learning | Knowledge management
Redefining recovery: Accounts of treatment experiences of dependent cannabis users in Nigeria
بازسازی دوباره بازیابی: حساب های تجربیات درمان از کاربران وابسته به کانابیس وابسته در نیجریه-2021
Background: Research on addiction recovery describes recovery as a process leading to cessation of drug use. Few researchers have explored alternative views of recovery, and the interplay of individuals’ agency and social context in the recovery process. This study explored situated understandings of recovery among cannabis users that emphasized process and contingency. Methods: We conducted the study in Uyo, Akwa Ibom State in Nigeria. Participants were current (street-involved) cannabis users aged 21 to 34 (n = 97), recruited through time-location sampling. The study collected data through in-depth, individual interviews, which study staff transcribed, coded, and analyzed thematically. Results: Participants’ accounts indicated a quest for treatment as a means of recovery and redemption (i.e., repairing an identity damaged by dependent cannabis use). Relapse affected recovery when participants defined the latter as abstinence. Framing recovery this way showed the effects of social and structural factors on indi- vidual agency and treatment experiences. Yet some participants’ accounts highlighted a redefinition of recovery as a process (“recovering”), measured by such outcomes as reduced drug use and improved overall well-being. Conclusions: Reframing recovery, as some participants’ accounts in our study capture, speaks to the need for treatment programs that are informed by the principles of harm reduction and health promotion. Instead of foisting a singular treatment goal defined as total abstinence onto drug users seeking treatment, treatment should be attuned to the experiences and life circumstances of users and support them in achieving their recovery goals.
keywords: آژانس | شاهدانه | هویت | نیجریه | بهبود | رفتار | Agency | Cannabis | Identity | Nigeria | Recovery | Treatment
How to foster scientific knowledge integration in coastal management
چگونه یکپارچه سازی دانش علمی را در مدیریت ساحلی پرورش دهیم-2021
Development of science-based coastal policies and strategies that effectively cope with coastal change and risk requires transfer of scientific knowledge beyond the scientific community, and its integration in management processes. However, scientists frequently convey their message to non-specialized audiences resourcing to their own empirical experience, often leading to a high effort - low efficiency process. This paper aims to propose a simple conceptual model to guide scientists in the process of knowledge transfer, focusing on whom and how, and promoting the efficiency of both the science dissemination process and inte- gration of scientific knowledge in management of coastal land and risk. The model proposed herein aims to guide scientists to actively pursue the goal of transferring their knowledge to policymakers and managers besides layman society, and is essentially based upon a review and integration of previous work. We argue that selection of the most efficient scientific knowledge transfer mechanism (outreach, crowdsourcing tools, managers-oriented tools or co-production) should be based following careful consideration of level of engagement with the audience, and take into consideration political and social contexts. The level of engagement also controls the amount of effort involved in message framing, and the nature and robustness of the feedback from the target audience. The model acknowledges that communication strategy must be thought on a case-by- case basis and ranks the proportion of effort distributed between message deliverer (framing) and receiver (engagement) implicit in each transfer mechanism. This helps to select the most adequate mechanism and op- timizes knowledge transfer efforts. In addition, it highlights the importance of encouraging scientists to develop message framing skills and to acknowledge the benefits of engaging with others.
keywords: انتقال دانش | نامزدی | تماس با ما | crowdsourcing | ابزار مدیریت گرا | تولید مشترک | Knowledge transfer | Engagement | Outreach | Crowdsourcing | Management-oriented tools | Co-production