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
Accounting to the end of life: Scarcity, performance and death
حسابداری تا پایان زندگی، عملکرد و مرگ-2021
This paper follows accounting to the end of life. We question how accounting can influence the way life ends to understand the conceptions of life, health and normality that inform accounting valuations of life itself. Specifically, we conducted an ethnographic study of a hospital’s geriatrics and palliative care unit to analyse how accounting influences, and is informed by, conceptions of what makes a life worth living. The end of life problematises accounting and makes visible as- sumptions on what constitutes a good life. We draw on Agamben and Canguilhem to show that accounting builds on, and reproduces, several discursive positions – scarcity and the need for efficient resource allocation; separability and the possibility to isolate segments; commensuration and the possibility to relate each situation to standardised categories; valuation and the reduction of life to exchange values; normativity and the definition of normality through statistical regu- larities. We then discuss the kind of life that is included in accounting valuations of life itself and the dehumanising consequences accounting practices can have on the end of life. We conclude with opening questions on how to imagine forms of accounting that would acknowledge our vulnerability and allow for an art of living while dying.
keywords: قوم شناسی | مرگ | جرات | زیست شناسی | زندگی | Ethnography | Death | Geriatrics | Biopolitics | Life
Beyond mystery: Putting algorithmic accountability in context
فراتر از رمز و راز: پاسخگویی الگوریتمی در زمینه-2019
Critical algorithm scholarship has demonstrated the difficulties of attributing accountability for the actions and effects of algorithmic systems. In this commentary, we argue that we cannot stop at denouncing the lack of accountability for algorithms and their effects but must engage the broader systems and distributed agencies that algorithmic systems exist within; including standards, regulations, technologies, and social relations. To this end, we explore accountability in ‘‘the Generated Detective,’’ an algorithmically generated comic. Taking up the mantle of detectives ourselves, we investigate accountability in relation to this piece of experimental fiction. We problematize efforts to effect accountability through transparency by undertaking a simple operation: asking for permission to re-publish a set of the algorithmically selected and modified words and images which make the frames of the comic. Recounting this process, we demonstrate slippage between the ‘‘complication’’ of the algorithm and the obscurity of the legal and institutional structures in which it exists.
Keywords: Algorithms | normativity | accountability | responsibility | mystery | detective
Normativity in Legal Sociology
هنجارمندی در جامعه شناسی حقوقی-2015
This introductory chapter begins by outlining the themes which run through the pages of this book before it explains how they are related to each other and why they lead us towards a deeper understanding of socio-legal theory and research. The overarching question guiding this inquiry is how legal sociology can produce an empirically valid and theoretically sound insight into the development of forms of law and legality in our contemporary global society. To answer this question we need to conceptualise law and legality, on the one hand, and elaborate on the properties of our contemporary society, on the other. The former involves engaging with debates on law and comparing various understandings of legality—among other things asking if the law is a rational system of norms, a field of practice or a form of experience. The latter entails comparing social conditions of a contemporary global society with earlier forms of social organisation.