Journal ArticleDOI
[In]visible [in]tangibles: Visual portraits of the business élite
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TLDR
In this paper, the authors construct a framework from art theory to interpret portraits of the business elite and their associated intangibles, and identify four sets of rhetorical codes in portraiture: physical, dress, spatial and interpersonal.Abstract:
Visual portraits of the business elite are widely disseminated, and form significant sites for communicating messages regarding leadership and associated intellectual, symbolic and social intangibles, yet have been neglected in accounting research. At the same time, accounting for intangibles is recognised to be inadequate. This inter-disciplinary article constructs a framework from art theory to interpret portraits of the business elite and their associated [in]visible [in]tangibles. Four sets of rhetorical codes in portraiture are identified: physical, dress, spatial and interpersonal. Illustrative portraits from annual reports and the media are analysed to indicate how [in]visible [in]tangibles are portrayed through visual rhetoric.read more
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Journal ArticleDOI
Transcending paradox in the realm of South African executive pay
TL;DR: The notion that such pay is just reward for the application, acquisition and retention of complex and scarce skills has been challenged for many reasons, notably when companies do poorly yet executive pay remains high as mentioned in this paper.
Journal ArticleDOI
Vision in organization studies
Beatriz Acevedo,Samantha Warren +1 more
TL;DR: The figure of an old man dressed in a dark suit and top hat occupies our vision in the black and white early film: he is walking toward us without knowing that he is the great observer of Parisian life as mentioned in this paper.
Journal ArticleDOI
Using photographs in interpreting cultural and symbolic meaning: a reflection on photographs of the Korean Association for Government Accounting
Paul D. Ahn,Kerry Jacobs +1 more
TL;DR: This paper explored photographs drawn from the Korean Association for Government Accounting (KAGA) to illustrate how social actors used physical artefacts and argued that the use of photographs as a methodology provides a deeper insight into the cultural and social meanings of physical objects open to multiple interpretations by both the author and the reader.
Dissertation
The governance of UK national museums and art galleries : implications for accountability
Abstract: Governance is a murky and multi-faceted concept, which is generally defined as the system by which an organisation is managed and controlled. A good governance system is expected to steer an organisation towards achieving its accountability objectives. As such, governance and accountability are inter-related concepts. The choice of governance mechanisms has implications for accountability. The main objective of this PhD thesis is to examine how UK national museums and art galleries (MAGs) are governed, by investigating the following sub-research questions: What purposes do UK national MAGs serve in modern society? How are the UK national MAGs controlled by the government and why are they so controlled? How do the UK national MAGs govern themselves to discharge their accountability? What key governance challenges and tensions do the UK national MAGs face? The study draws from Foucault’s work on governmentality to develop a theoretical framework for empirically examining how the UK national MAGs are governed. Foucauldian analytical themes of ‘disciplinary power and knowledge’ and the control ‘panopticon’ mechanism comprising of hierarchical observation, normalization and examination were adopted to inform the empirical analysis. Empirical data were collected from primary and secondary sources. Primary data were obtained from thirty-two semistructured interviews conducted with senior officers from: the Department for Culture, Media & Sport (DCMS), a lobbying organisation (i.e. National Museum Directors’ Council (NMDC)), non-government sponsors, and the boards of trustees and senior management teams of three national museums and three art galleries located in London. Secondary data were obtained from the annual reports of MAGs, government publications, and press releases. The findings show that the UK government has normalized the behaviour of MAGs to bring them to account for their actions by using a range of governance mechanisms. The UK government used funding and regulatory mechanisms, appointed boards of trustees, and imposed performance management regimes to normalize the behaviour of MAGs. Central government’s hierarchical observation and examination mechanisms created tensions and conflicts in the governance process. For example, the boards of trustees and senior management are also accountable to their non-government sponsors and individual donors whose expectations were not necessarily in harmony with those of the government. The current era of austerity and corresponding reduction in government funding may further compound these problems, as increases in contributions from nongovernment sponsors may require greater account-giving in return.
Journal ArticleDOI
Exploring auditors’ stereotypes: the perspective of undergraduate students
TL;DR: In this article, the authors report the results of a study that examines university students' perceptions about the public image of auditors through their stereotypes and their changes in attitudes after an extra-curricular activity with professionals.
References
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Journal ArticleDOI
The Strength of Weak Ties
TL;DR: In this paper, it is argued that the degree of overlap of two individuals' friendship networks varies directly with the strength of their tie to one another, and the impact of this principle on diffusion of influence and information, mobility opportunity, and community organization is explored.
Book
Judgment Under Uncertainty: Heuristics and Biases
Amos Tversky,Daniel Kahneman +1 more
TL;DR: The authors described three heuristics that are employed in making judgements under uncertainty: representativeness, availability of instances or scenarios, and adjustment from an anchor, which is usually employed in numerical prediction when a relevant value is available.
Journal ArticleDOI
The Promise of Entrepreneurship as a Field of Research
TL;DR: In this article, the authors draw upon previous research conducted in the different social science disciplines and applied fields of business to create a conceptual framework for the field of entrepreneurship, and predict a set of outcomes not explained or predicted by conceptual frameworks already in existence in other fields.
Book
Handbook of Theory and Research for the Sociology of Education
TL;DR: The first handbook on the sociology of education as discussed by the authors synthesizes major advances in education over the past several decades, incorporating both a systematic review of significant theoretical and empirical work and challenging original contributions by distinguished American, English, and French sociologists.
Book
Naming and Necessity
TL;DR: In this paper, the authors make a connection between the mind-body problem and the so-called "identity thesis" in analytic philosophy, which has wide-ranging implications for other problems in philosophy that traditionally might be thought far-removed.