This is the accepted version of the paper.This version of the publication may differ from the final published version. Permanent repository link: AbstractIn this essai we debate the extent to which Actor Network Theory (ANT) provides a meaningful contribution to the body of critical theories of organization. Critical approaches are commonly associated with a denaturalizing ontology, a reflexive epistemology and an anti-performative politics. In contrast, we suggest that ANT relies on a naturalizing ontology, an un-reflexive epistemology and a performative politics. This does not completely dismiss ANT as a useful approach to studying organizations. It does however question the contribution of ANT to developing a critical theory of organization.
This article draws on insights from a variety of fields, including discursive psychology, ethnomethodology, dramatism, rhetoric, ante-narrative analysis and conversation analysis, to examine the discursive devices employed in the storytelling surrounding the recent financial crisis. Discursive devices refer to the linguistic styles, phrases, tropes and figures of speech that, we propose, are central to the development of a compelling story. We focus our analysis on the moral stories constructed during a public hearing involving senior banking executives in the UK. The analysis suggests that two competing storylines were used by the bankers and their questioners to emplot the events preceding the financial crisis. We propose that a discursive devices approach contributes to the understanding of storytelling by highlighting the power of microlinguistic tools in laying out the moral landscape of the story. We argue that the stories surrounding the financial crisis are important because they shaped how the crisis was made sense of and acted upon.
This paper analyses audit as an exemplar of an expert system. The paper explores the premise that systemic trust in audit has been damaged and requires repair, looking specifically at the role of the institutionalised mechanism of the public inquiry. This is examined empirically in relation to the interaction between the Heads of the Big Four accounting firms in the UK and the House of Lords Economic Select Committee in the course of the recent parliamentary investigation into the UK Audit market, prompted by the global financial crisis. In particular, the paper seeks to understand how there can be transfer of trust, following Sztompka (1999), between different levels and between agents in a system. In this case, the Big Four-as privileged market participants-require re-legitimation from agents that are part of the political and legal apparatus. We therefore argue that relegitimation of the Big Four's privileged market position is dependent on transfer of trust.
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The authors acknowledge the input of Andrea Dillig who assisted with the preparation of the time-series graphs and checked data reliability against other sources.
In this paper we contribute to knowledge of power and politics in international business by developing the understanding of the role of discourse and sensemaking in the subsidiary-headquarters relationship. Based on an ethnographic action research study in a British subsidiary of an American multinational corporation, we conduct an ethnomethodologically informed discourse analysis of the accounts, stories and metaphors through which power and politics in the subsidiary-headquarters relationship were created as social facts. We then broaden the analytic frame to trace longitudinally how these facts led the subsidiary managers to hide, dilute or restrict their 'local sense' from the headquarters, including their knowledge of the local market and their preferred strategic direction for the firm: a process we term sense-censoring. We reveal how the subsidiary used power and politics as reasoning procedures to decide against pursuing a preferred course of action, despite a strongly held belief to the contrary, due to anticipated reactions or counter-actions, thereby transforming potential strategic action into inaction. Sense-censoring is significant for international business management, we propose, because it impacts upon knowledge flows, innovation diffusion and organizational learning. We conclude by outlining the implications of systems of sense-censoring and strategic inaction for the management of global-local relations in multinational corporations.
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to use Actor Network Theory to explore the role of management accounting systems (MAS) in the construction of business strategy. Design/methodology/approach -The paper draws on findings from an ethnographic study of a UK-based firm. Theoretical concepts from Actor-Network Theory are used to illuminate the findings of the study. Findings -The study found that MAS acted as an obligatory point of passage into the strategic agenda of the firm. However, the findings also reveal the political tactics used by employees in order to work within, against and around the MAS. Originality/value -The paper shows that MAS are a key player in the political contests that occur during the process of strategy formulation, as opposed to offering a neutral tool for measuring the strategic value of innovative ideas.
This article explores the relationship between discourse and subjectivity in organizations with reference to an ethnographic study of UK management consultants. The article reveals the contradiction, criticism, cynicism and ambivalence involved in their role as preachers and practitioners of flexible work. These findings question the assumption that management consultants are evangelists that are identified with the discourses they sell. However, I also argue that the dis-identification and contradiction I observed did not in fact disrupt or disturb the production and promotion of their flexible working discourse. I suggest that the consultants constructed pragmatic, instrumental and dramaturgical selves in order to manage the tension between being preacher and practitioner. I conclude by suggesting that cynicism, ambivalence and contradiction constitute important but neglected features of work and organization.
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