การวจยเชงคณภาพ เปนเครองมอสำคญอยางหนงสำหรบทำความเขาใจสงคมและพฤตกรรมมนษย การวจยแบบการสรางทฤษฎจากขอมล กเปนหนงในหลายระเบยบวธการวจยเชงคณภาพทกำลงไดรบความสนใจ และเปนทนยมเพมสงขนเรอยๆ จากนกวชาการ และนกวจยในสาขาสงคมศาสตร และศาสตรอนๆ เชน พฤตกรรมศาสตร สงคมวทยา สาธารณสขศาสตร พยาบาลศาสตร จตวทยาสงคม ศกษาศาสตร รฐศาสตร และสารสนเทศศกษา ดงนน หนงสอเรอง “ConstructingGrounded Theory: A Practical Guide through Qualitative Analysis” หรอ “การสรางทฤษฎจากขอมล:แนวทางการปฏบตผานการวเคราะหเชงคณภาพ” จะชวยใหผอานมความรความเขาใจถงพฒนาการของปฏบตการวจยแบบสรางทฤษฎจากขอมล ตลอดจนแนวทาง และกระบวนการปฏบตการวจยอยางเปนระบบ จงเปนหนงสอทควรคาแกการอานโดยเฉพาะนกวจยรนใหม เพอเปนแนวทางในการนำความรความเขาใจไประยกตในงานวจยของตน อกทงนกวจยผเชยวชาญสามารถอานเพอขยายมโนทศนดานวจยใหกวางขวางขน

Constructing Grounded Theory: A Practical Guide through Qualitative Analysis

What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

The World is Flat: A Brief History of the Twenty-First Century Thomas L. Friedman Farrar, Straus and Giroux, 2005 Thomas Friedman is a widely-acclaimed journalist, foreign affairs columnist for the New York Times, and author of four best-selling books that include From Beirut to Jerusalem (1989). His eminence as a journalist is clearly demonstrated in the way he prepared for The World is Flat. He traveled throughout the world, interviewing in depth the political and business leaders who have the most direct, hands-on knowledge of the truly incredible developments occurring in the business structures and technology of globalization. Only a journalist who moves freely at the highest levels could interview the likes of Sir John Rose, the chief executive of Rolls-Royce; Nobuyuki Idei, the chairman of Sony; Richard Koo, the chief economist for the Nomura Research Institute; Bill Gates of Microsoft; Wee Theng Tan, the president of Intel China; David Baltimore, president of Caltech; Howard Schultz, founder and chairman of Starbucks; Nandan Nilekani, CEO of Infosys in Bangalore - and many others, each of whom gave him the inside story of how, specifically, the barriers of time and space separating economies, workforces, sources of capital, and technical abilities are crumbling. The result of this unfolding story, already far along but with much farther to go, according to Friedman, is that "the world is flat." With some notable exceptions in sub-Saharan Africa and the Islamic swathe, everything is connected with everything else on a horizontal basis, with distance and erstwhile time-lags no longer mattering. Friedman describes in detail the galloping globalization that has unfolded in even so limited a time as the past five years. Under the impetus of a worldwide network of interconnectivity, the world economy is much-changed from what it was at the turn of the century a mere half-decade ago. Friedman quotes the CEO of India's Infosys: "What happened over the last [few] years is that there was a massive investment in technology, especially in the bubble era, when hundreds of millions of dollars were invested in putting broadband connectivity around the world, undersea cables," while (Friedman paraphrases him) "computers became cheaper and dispersed all over the world, and there was an explosion of software - e-mail, search engines like Google, and proprietary software that can chop up any piece of work and send one part to Boston, one part to Bangalore, and one part to Beijing...." Microprocessors today have 410 million transistors compared to the 2800 they had in 1971. And now, "wireless is what will allow you to take everything that has been digitized, made virtual and personal, and do it from anywhere." The effect on productivity is revolutionary: "It now takes Boeing eleven days to build a 737, down from twenty-eight days just a few years ago. Boeing will build the next generation of planes in three days, because all the parts are computer-designed for assembly." The most strikingly informative aspect of this book, however, is not about technology. Most especially, Friedman explores the rapidly evolving global business systems, each constantly regenerating itself to keep ahead of the others. These are systems that span the continents seeking the lowest-cost providers of everything from expert scientific and engineering work to the lowliest grunt work. Friedman points out that India produces 70,000 accounting graduates each year - and that they are willing to start at $100 a month. It is no wonder that Boeing employs 800 Russian scientists and engineers for passenger-plane design when "a U.S. aeronautical engineer costs $120 per design hour, a Russian costs about one-third of that." Friedman describes a call center in India where outbound callers sell "everything from credit cards to phone minutes," while operators taking inbound calls do "everything from tracing lost luggage for U.S. and European airline passengers to solving computer problems for confused American consumers. …

The World Is Flat: A Brief History of the Twenty-First Century

The World is Flat: A Brief History of the Twenty-First Century

The Fall of Public Man

Purpose – The purpose of this paper is to shed light on the nature of the work that financial analysts actually do in the context of the market for information and to further open up research in this area to qualitative and sociological inquiry. Design/methodology/approach – A field study with 49 financial analysts (both buy-side and sell-side) was undertaken in order to understand the work that they actually do. This field study was theoretically informed by the sociology of Pierre Bourdieu. Findings – The authors find, in contrast to both conventional wisdom and assumptions in prior (mostly quantitative) literature, that the primary value of sell-side analyst work lies not in the recommendations that analysts ultimately produce, but in the rich contextual information that they provide to buy-side analysts. In order to successfully provide this information, analysts have to embody large amounts of technical capital into their habitus. Research limitations/implications – Much research in this area erroneo...

Context, not predictions: a field study of financial analysts

Dominant theorisations of investment decision making remain firmly wedded to the notion of economic rationality, either as a postulate of how financial actors actually behave or as a normative ideal to which financial actors should strive. However, such frameworks have been developed largely without engaging financial market participants themselves. Based on 51 in-depth interviews with fund managers in various global financial centres, this article highlights a number of features of investment decision making that mainstream finance and behavioural approaches both fail adequately to describe. Drawing on psychoanalytic theory, it is shown how the inherent uncertainty of the investment process engenders a state of endemic anxiety among fund managers. This anxiety is managed via a range of mental defences, both conscious and unconscious. The importance fund managers place on meeting and putting trust in company management to ‘perform’ for them can equally be viewed as a means of alleviating anxiety rather than having any direct economic purpose. This article, furthermore, brings to light the crucial role that calculative techniques play in dealing with anxiety. Rather than constituting a means of restoring rationality or correcting cognitive biases, calculation can actually reinforce ego defences while simultaneously perpetuating the myth of homo economicus. Fund managers can be characterised as ‘doing’ but ‘not doing’ and ‘knowing’ but ‘choosing not to know’ and have to manage not only their clients' funds, but their own personal anxiety as well.

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Emotional economic man: Calculation and anxiety in fund management

Purpose- This article explores the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which Global Professional Service Firms can be thought of as being genuinely ‘global’. Methodology/Approach- Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms. Findings- The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalising capitalism and standardised ‘best practices’ in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market. Research implications- The findings cast doubt on the extent to which self-styled Global Professional Service firms are truly ‘global’ in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets. Originality/Value- Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege ‘core’ western empirical settings. Very little is known about Professional Service Firms in ‘peripheral’ or emerging markets. Furthermore, this study extends the application of the System, Society and Dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

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The Big 4 in Bangladesh: caught between the global and the local

1 This paper relates to work undertaken for the ICAEW’s Information for Better Markets Conference in December 2005. Their financial support is gratefully acknowledged. 2 Without wishing to be either comprehensive or exclusive we are thinking particularly of the work of Carol Adams, Geoff Frost and Jeffrey Unerman here. Introduction We need no reminding of the considerable growth in (principally) voluntary social and environmental disclosure by (typically) the larger corporations over the last 15 years or so. As a few minutes with the SEAJ Reviews section of the CSEAR website will confirm, this growth has been accompanied by an equally significant growth in research into the phenomenon. A considerable proportion of this literature has been based upon corporate disclosures made in annual reports – and for all the usual reasons. It is unlikely that we have reached the end of productive analyses of annual report disclosures but it is probably the case that other, non-annual report, disclosures are of increasing importance. Increasing use of the web is attracting substantive research enquiry and we are hearing more calls for us to cast the disclosure net wider and/or to undertake archive work. However, it is with the “stand alone” reports: the free-standing (and typically but not exclusively hard copy) variously entitled reports (see below) we will focus upon in this short paper. In the years since 1990 (the year Norsk Hydro, British Airways and Noranda first produced stand alone reports) the rise in the number of voluntary standalone reports has been astonishing. (Astonishing, not least, in that nobody predicted (as far as we are aware) this growth or its longevity). Data from organisations such a Corporate Register, SustainAbility, TruCost and KPMG suggest that something in the region of 1500 standalone reports – including both web and hard copy – are produced annually in the world. The data also suggests that the upward trend in the number of organisations reporting which we have observed until now is beginning to flatten off. Equally, data is fairly unequivocal that the quality of the reports (other than perhaps those of the very best organisations) has risen little and, currently, shows little sign of doing so. Enthusiasm for the arrival of the standalones was, in all probability, fuelled by the apparent openness of some of the early reporting pioneers. This led, in turn, to a considerable (personal) optimism about the democratic potential for the initiative of voluntary social and environmental reporting. Indeed, the triple bottom line – for all its flaws – looked like a real possibility for a while. The flattening off of the numbers reporting, the failure to improve the quality of the reports plus the lack of any apparent widespread will amongst the corporate sector and its worker bees to seriously embrace accountability, transparency, social responsibility or sustainability leaves us much less excitable. We find ourselves with a body of data in the

Towards a more systematic study of standalone corporate social and environmental: An exploratory pilot study of UK reporting

This paper explores corporate charitable giving disclosures in order to question the extent to which corporations can claim that their philanthropy activities are charitable at all. Exploration of these issues is carried out by means of a tropological analysis that focuses on the different linguistic tropes within the philanthropy disclosures of 52 companies, namely metaphor and synecdoche. The results reveal a number of complex and contradictory things. Primarily, the master metaphor of ‘altruism’ projected by the corporate disclosures is ideologically at odds with the more business case-oriented discourse that shapes the disclosures. This contradiction is put into starker contrast by the existence of a root metaphor, whereby the recipients of corporate philanthropy are presented as the ‘deserving poor’. Synecdochal devices are present within the corporate disclosures, whereby employee initiatives that are independent of corporate strategies are used to confer attributes onto the disclosures that bolster the master metaphor of ‘altruism’. As such, corporate philanthropy is presented by the paper as a structurally incoherent discourse and yet one that has implications for both extracting greater value from various societal groups and in defining, on behalf of civil society, what is a worthy cause.

https://papers.ssrn.com/sol3/Delivery.cfm/beer_1570.pdf?abstractid=1484019&mirid=3

Crawford Spence

Papers

Context, not predictions: a field study of financial analysts

Emotional economic man: Calculation and anxiety in fund management

The Big 4 in Bangladesh: caught between the global and the local

Towards a more systematic study of standalone corporate social and environmental: An exploratory pilot study of UK reporting

Resonance tropes in corporate philanthropy discourse