Browsing Research documents by Title
-
problems, policies and prospectsAndersen, Torben M.; Hougaard Jensen, Svend E.; Risager, Ole (København, 1998)[More information][Less information]
Abstract: Over the last 25 years the Danish economy has had difficulties in growing as fast as other EU countries and the United States. While the average growth difference is small, it signals that if this trend persists into the next century, Denmark will not be able to maintain its high position in the world income hierarchy. Moreover, during these years, the number of individuals living on transfer incomes have increased dramatically. Although we interpret both tendencies as signals of structural weaknesses, we are also aware that these developments may reflect that other goals in economic policy have been pursued, such as protecting the environment and/or achieving certain redistributive objectives. This paper analyzes this and other broad policy issues of importance for Denmark. URI: http://hdl.handle.net/10398/7612 Files in this item: 1
1998_18.pdf (175.5Kb) -
Studier i den biopolitiske ambivalensCarnera, Alexander (Frederiksberg, 2010)[More information][Less information]
Abstract: This rather substantial summary will encapsulate what is the meaning of Performance Society. This work consists of three thesis elements touching on politics, economy and art that confront the question of biopolitics. The work describes a power over life (biopower) and will follow a twofold logic: the first is expressed through state administration and management technologies; the second is expressed as localized in life itself as subject [zoe] in new modes of production of work through the power of imagination, self‐creation, and affectproduction within Art and Culture. The summary is organized around three different themes. Each of these themes constitutes my contribution to the field of biopolitics..... URI: http://hdl.handle.net/10398/8019 Files in this item: 1
Alexander_Carnera.pdf (7.796Mb) -
En revitalisering af Luhmann & Foucaults magtanalytikRennison, Betina Wolfgang (København, 2005)[More information][Less information]
Abstract: Magt er et pudsigt fænomen. Det er et fænomen, vi alle umiddelbart kender til, et fænomen vi alle lader til at genkende, når vi støder på det. Et fænomen, vi laver undersøgelser af, som vi søger at ’udrede’ og ’indfange’ for derved at kunne kontrollere det, der kontrollerer os. Men magt er også et fænomen, vi ikke synes at kunne begribe. Ikke alene er magt ofte et tabu i kommunikationen, noget vi undlader at tale om – et sprængfarligt fænomen, vi ikke tør nærme os. Men magten er også i sig selv et svært tilnærmeligt fænomen. Det er ikke til at hitte rede i, hvori magten egentlig består. Det er ikke så ligetil at udrede magten. Dette paper tilbyder en måde at iagttage magt på. Det præsenterer en analytik, hvormed det bliver muligt at begribe dette ubegribelige fænomen. Paperet lancerer en teoretisk udfoldelse af magtbegrebet, men antager først og fremmest en analysestrategisk karakter, hvor bidraget er at levere en strategi til, hvordan magt kan iagttages og analyseres. Dens sigte er at fungere som fundament for konkrete magtanalyser af organisationer og ledelsesrelationer. Paperet stiller skarpt på spørgsmålet om, hvordan man kan iagttage socialiteten og kommunikationen med et magtblik. Hvad får man øje på, når man anretter et magtens blik, hvori består et sådant magtblik og hvilken grundproblematik og genstand kaster det af sig? URI: http://hdl.handle.net/10398/6393 Files in this item: 1
wp18-2005.pdf (241.9Kb) -
The influence of technological regimes and strategic posturesMahnke, Volker; Overby, Mikkel Lucas; Özcan, Serden (København, 2004)[More information][Less information]
Abstract: IT-enabled innovations are of increasing importance for competitive success in most sectors today. This paper offers a novel theoretical and empirically illustrated explanation of why IT-outsourcing strategies differ between innovative first-movers, fast followers and late entrants. In particular, an analysis of three companies in the financial sector - Charles Schwab, Fidelity Investment, and Merrill Lynch - reveals that governance choices influence a company’s ap-propriable learning curve advantage to slow down or speed up adoption and imitation of IT-enabled innovation. Moreover, we discuss the implications of governance choices in techno-logical environments characterised by either accumulation or disruption. Keywords: IT-enabled innovation, outsourcing, technological regime, strategic posture, first-mover advantages, financial services, online brokerage URI: http://hdl.handle.net/10398/6488 Files in this item: 1
02-2004.pdf (878.3Kb) -
Value Chain Struggles, Work Organization, and Outcomes for Labor in the Football Manufacturing Industry of Jalandhar, IndiaLund-Thomsen, Peter; Khara, Navjote (, )[More information][Less information]
Abstract: Recent academic writings have emphasized that an increasing proportion of world-wide manufacturing is taking place through extensive subcontracting networks that connect consumers in the United States and Europe with workers laboring in the informal economies of developing countries where they often lack social protection or legal recognition under national labor laws. In this article, we make a contribution to this literature by exploring how three different forms of workorganization – factory-based, center-based, and home-based football stitching - came into being in the brand sensitive, export-oriented football manufacturing industry of Jalandhar in North India. We argue that the evolution of supply chain linkages and work forms within this industry can best be understood through the ‘prism’ of value chain struggles between the intra-chain actors such as international buyers and local suppliers and the extra-chain actors such as national governments and international NGOs. In particular, struggles over supplier upgrading and labor standards first led to the creation of football stitching as a cottage industry in the latter part of the 20th century and then its re-establishment as industrial factory-based work in the early parts of the new millennium. We conclude that shifting preferences of the upstream buyers and the global consumers, somewhat ironically, offer a Hobson’s choice to the Jalandhar football manufacturers: either insource football stitching within factory-based settings, adopt new technologies, and comply with labor laws/standards, or perish in the highly competitive global market. URI: http://hdl.handle.net/10398/8316 Files in this item: 1
Lund_Thomsen_Final_WP_2011_2.pdf (340.1Kb) -
Feminist Responses to Reproductive Policy in SingaporeLyons, Lenore (København, 2005)[More information][Less information]
Abstract: This paper examines recent debates about reproductive policy in Singapore by examining the responses of two different groups of women - women Members of Parliament and feminist activists. Women currently make up 10% of MPs in Singapore. Although this figure is low when compared to average rates of female representation globally, it is the highest level in Singapore since Independence. All these women are members of the ruling People’s Action Party (PAP) in power since 1959. While publicly supportive of the view of the PAP male elite, this group of women has introduced a level of critique into reproductive policy not previously seen by the Singapore public. Local women’s groups too have played a visible role in public debates about population policy. The feminist group, the Association of Women for Action and Research (AWARE) has had a long interest in reproductive policy issues and released its own position paper to address the government’s recent policy making. This paper examines the responses of these two groups of women towards the PAP’s pro-natalist stance. It explores the extent to which these women have challenged the PAP as well as the obstacles to an independent feminist voice on population matters Keywords: Singapore, population policy, reproductive policy, total fertility rate, feminism, women in politics URI: http://hdl.handle.net/10398/7402 Files in this item: 1
05-04 cdp lyons bibl version.pdf (139.5Kb) -
Jeppesen, Lars Bo (Frederiksberg, 2003)[More information][Less information]
Abstract: It has been demonstrated that users occasionally innovate. However, it can now be observed that even end-consumers act as a source novel product designs. A case study of a firm, and “its” consumers - from the computer games industry - illustrates how sourcing of consumer knowledge has enabled the firm to improve product design. Two conditions favor the results firms can obtain from consumer’s knowledge. First, is firm’s ability to exploit new opportunities of information and communication technology - on-line communities - to establish interfaces connecting them with consumers. Second, is firm’s ability to initiate a mode of organization by which the consumers are guided and motivated to reveal merely relevant knowledge. URI: http://hdl.handle.net/10398/8071 Files in this item: 1
x656120095.pdf (134.2Kb) -
The Case of the Computer GamesJeppesen, Lars Bo (Frederiksberg, 2001)[More information][Less information]
Abstract: It has been demonstrated that users occasionally innovate. However, it can now be observed that even end-consumers act as a source novel product designs. A case study of a firm, and “its” consumers - from the computer games industry - illustrates how sourcing of consumer knowledge has enabled the firm to improve product design. Two conditions favor the results firms can obtain from consumer’s knowledge. First, is firm’s ability to exploit new opportunities of information and communication technology - on-line communities - to establish interfaces connecting them with consumers. Second, is firm’s ability to initiate a mode of organization by which the consumers are guided and motivated to reveal merely relevant knowledge. URI: http://hdl.handle.net/10398/7898 Files in this item: 1
DRUID_01_10.pdf (134.2Kb) -
How special groups organize for collaborative creativity in conditions of spatial variability and distanceO’Donnell, Shannon (Frederiksberg, 2013)[More information][Less information]
Abstract: The enormous challenges and opportunities impacting the world community today increasingly require people to practice collaborative innovation effectively both in person and across geographic boundaries. Simultaneously, advances in technology such as social networking tools, digital 3-D representations, virtual worlds, and open source practices are inspiring generations of users to develop new kinds of adaptive collaborative networks and capabilities. But when people work across organizational and geographic boundaries, new challenges arise that make it difficult for groups to achieve the levels of excellence they are capable of achieving together in close proximity. Practitioners need help determining how best to perform collaborative creativity given unique and dynamic work conditions. Meanwhile, as new forms of creative group work emerge at an accelerating pace, researchers struggle to keep up with and develop nuanced understanding of the variations in collaborative processes we increasingly see performed. With this PhD research, I aim to increase our understanding of a particular, specialized form of collaborative creativity called “ensembling.” I investigate this phenomenon by studying it in diverse—including “stretched”—conditions. By stretched, I mean that, literally, groups are stretched apart in space as membership size and spatial distance between members increase and work configurations vary. The groups I study are those both capable of achieving and driven to achieve a peak-performance state of ensemble, and do so via the enactment of an interdependent set of methods that call ensemble into being, a process I call ensembling. In their ideal form, these work methods support the emergence of ensemble and result in the creation of aesthetically coherent and novel outcomes that are particularly responsive to the contexts in which they are made. To investigate the phenomenon of ensemble, I first develop a construct of ensemble based on informant descriptions, and use theory and data to develop a detailed description of how ensembling is performed in natural conditions (i.e., in close physical proximity). Then I look at an extreme example in which a set of expert groups’ ability to ensemble was put under stress by an unprecedented work task. In 2009, multiple string quartets (many considered world class) organized to perform a new musical composition. The composition challenged four quartets at a time to perform as an integrated ensemble while sitting apart, in various configurations, and at spatial distances of up to 70 feet. To help them address the difficulties produced by increased membership and distance, the musicians integrated a simple coordinating technology into their process. To learn how participants made ensemble possible given these new conditions, I engaged multiple qualitative methods for generating data and multiple perspectives for interpretation. I first considered their process as an iterative approach to exploring strategies for addressing constraints, in order to show how the methods of ensembling interacted with conditions of increased group size, increased spatial distance and configurational variability, and to elicit their evolving beliefs about what methods made ensemble more likely to occur given these conditions. Then I performed an alternative interpretation, disrupting this logic and exploring the ways in which participants used methods of ensembling—particularly openness to uncertainty and reconceiving—to create unanticipated potentialities for ensemble to emerge despite constraints. I show how they worked with a coordinating technology called a “click-track” in important new ways that went beyond “merely” achieving synchronous coordination to increasing their autonomy, relatedness, and ability to demonstrate artistic virtuosity, enabling them to engage equally in leadership and participation and to play. Finally, performing a comparative analysis across sub-units of the case, including examples of breakdown in the process, I generated additional insights into what conditions, beliefs, methods and behaviors enable or inhibit processes of ensembling. Integrating learning from analysis and interpretation, I propose a new range of conditions in which ensembling is possible, and a revised and expanded description of the methods by which groups ensemble. Conditions can expand to include larger groups with limited-tenure consisting of enduring-tenure sub-groups, multiple task interdependencies at group and sub-group levels, balanced tenure at sub-group level, a balance between proximity and distance, opportunities to work with and without technological mediation, and self-determined configuration variability. I show that the emergence of ensemble depends on, for instance, a shared purpose to ensemble, and methods such as a “struggle” phase, episodes of close physical proximity, collective leadership, “dueting” in different configurations, reconceiving constraints, living with the paradox of one-and-four, opening the process to uncertainty and to the emergence of consent, and subliminal technology engagement. Ultimately, these groups demonstrated an increasing ability to adapt to new conditions faster and more creatively, making new configurations possible, and suggesting ways in which ensemble might be performed in other kinds of group settings. I summarize findings in the form of a “framework of ensembling” that is meant to serve as a tool to further enrich our yet nascent understanding of this complex phenomenon and to aid in the exploration of ensembling in contexts outside the usual places we expect it to occur. URI: http://hdl.handle.net/10398/8653 Files in this item: 1
Shannon_O'Donnell.pdf (7.529Mb) -
[More information][Less information]
Abstract: This paper focuses on a hitherto unremarked aspect of cultural production – smell. It first outlines the historical background of Japanese scent culture, before moving on to describe in detail the processes by which incense is produced in Japan, and the various challenges facing a manufacturer with regard to consistency of raw materials, kneading blended materials, and drying formed incense sticks. It then concentrates on a group of incense manufacturers located on the western coast of Awaji Island in the Inland Sea of Japan, and suggests that it is access to, and successful management of, olfactory knowledge that enables a sub-contracted supplier to become independent by producing his own incense brands. The paper concludes by drawing a series of parallels betweenthe symbolic and social uses of incense in contemporary Japanese society, and thus underscores the connection between olfaction and transition noted for many other societies. URI: http://hdl.handle.net/10398/6945 Files in this item: 1
wp 2007-1.pdf (299.4Kb) -
An ethnographic study of accountants who become managersBévort, Frans (Frederiksberg, 2012)[More information][Less information]
Abstract: Management in a professional service firm such as Deloitte is suspended between a range of different fundamental concerns and ways of thinking. There is a market in which client needs are to be met, competitors matched and outperformed. There is the general public in which accounting firms such as Deloitte increasingly have become the object of critical scrutiny in their role as guardians of the common rules of accountability and legislation on accounting. There is a very strong professional culture and ethics, stemming from being a part of the professional community of a profession which creates unique ways of organizing and managing. And there is a growing concern about how to run the continually growing accounting-based advisory organizations (or professional service firms) in a way that efficiently utilizes the aggregated resources, which again creates a focus on management as a distinct issue. It is primarily the contradiction and dynamics of the latter two ‘internal’ concerns that the study of the dissertation is about - seen as institutional logics of professionalism and, or versus, bureaucracy. While the focus of most research into professional service firms has been on how general structural changes affect this unique species of organization, this study investigates how these contradictions affect the way accountants live and work performing roles as managers; how do accountants who become managers make sense of these contradictory logics? The dissertation treats this question theoretically by applying extant literature dealing with institutional change and logics with a special emphasis on recent research that focuses on the micro-processes which are the foundations of institutions and concretizes how institutional logics affect the action and sensemaking of actors. The dissertation contributes to this research by applying sensemaking theory and symbolic interactionism. The study is based on a 3-year ethnographic study in which managers at all levels have been interviewed and observed. Actual management processes and management training have been observed, via shadowing and participant observation. Relevant archival material has been included in the analysis. All these sources have been recorded and systematized in order to create a point of departure for the analyses of the dissertation. The main findings of the study point to: The institutional changes described by the Professional Service Firms research can be identified at the micro- or actor level in terms of ideals, systems, way organizing and structures which use a logic of bureaucracy and among which the development of a new middle-management role is a critical feature. These changes seem to have important consequences for the basic psychological contract between the professional and the organization in professional service firms. The changes, as they are found in the case, are more complex and laden with conflicts than otherwise described in the literature about professional service firms. This is based on the way the actors ‘draw on the existing logics’ and the conditions they have for doing this locally. This points to the importance of investigating the interaction of actors in order to understand how the new management practices are institutionalized/structurated. The changes towards a new model of management, found in the study, are based on the ability (and will) of the managers to navigate the contradictory logics in such a way that they can establish a meaningful identity as managers, and that they can mobilize other actors who support a new way of understanding management and that they are able to create space for the conversational reflection upon their behavior as managers and management. The ability (and will) of the managers is in its turn dependent on local conditions and interaction enabling these steps of sensemaking. URI: http://hdl.handle.net/10398/8448 Files in this item: 1
Frans_ Bévort.pdf (2.294Mb) -
An empirical study of enacted sensemaking in everyday conflict at workNaima Mikkelsen, Elisabeth (Frederiksberg, 2012)[More information][Less information]
Abstract: This study is about everyday conflicts that occur at work; how meaning and action interact in processes of conflict handling in organisational conflicts that arise naturally in every arena of daily life when people meet in social interactions. I approach the phenomenon of conflict by exploring those social processes of organisational sensemaking that arise when conflict occurs in a nonprofit organisation, my own processes of sensemaking of the research process about conflict, and conflict research literature’s sensemaking of the concept of conflict. Weick argues that “[t]he basic idea of sensemaking is that reality is an ongoing accomplishment that emerges from efforts to create order and make retrospective sense of what occurs” (1993, p. 653). Accordingly, sensemaking is conceptualised as a process of social construction where individuals attempt to interpret and explain sets of cues, or signals from their environments. The term can also be applied to the craft of research as sensemaking, in which researchers as sensemakers actively analyse the empirical material and generate representations of how reality is (Weick, 1989). Accordingly, in this study, I basically aim to understand conflict at work and understand research about conflict at work; that is, how conflict, as a social phenomenon, plays out in organisational cultures and group dynamics, and how conflict is conceptualised in conflict research literature. The study examines the following research questions from a sensemaking perspective: 1) How is conflict conceptualized in conflict research literature? 2) How do staff and management experience and act out conflicts in the nonprofit organisation of NGO Plus and how does changing conflict sensemaking affect conflicts at work? 3) What is my process of theorizing in conflict research? URI: http://hdl.handle.net/10398/8609 Files in this item: 1
Elisabeth_Naima_Mikkelsen.pdf (1.476Mb) -
[More information][Less information]
Abstract: This PhD thesis is an ethnographic exploration of strategy work in practice. The academic contribution of the thesis is positioned in the overlap between Critical Approaches to Strategy and Strategy as Practice. This implies a critical position that does not take strategy for granted and which emphasizes a philosophical understanding of the practice concept. Other studies have adopted a similar Critical Strategy as Practice position, but very few ethnographic studies of strategy work have been conducted from this point of departure. Thus, the thesis aims to contribute two-fold to the existing Critical Strategy as Practice literature: One, to strengthen the tradition theoretically through the development and mobilization of a conceptual braid of practice, narrative, and performativity; and two, to provide an extensive empirical analysis of strategy work from this perspective. The case for the thesis is strategy work in the Stakeholder Department of a multinational biotech corporation, which is here called Bioforte. The thesis explores the dual aspects of the title as “making strategy-work”—the specific doings of crafting strategy; and “making Strategy work”—finding ways for strategy, as a concept, to function in the context of an organization. Building on the double entendre of the title, the guiding research question for this exploration is quite simply: What does strategy work do? The answer to this question is, however, not simple, because as the ethnographic exploration demonstrates, strategy work in the Stakeholder Engagement Department at Bioforte has a range of performative effects. Through narratives of everyday practice, the thesis demonstrates how strategy work contributes to organizing the organization by shaping The Strategy Working Group, the department, the work, and the selves of the people working with strategy. The organizing force of strategy work is partly achieved through the continual collective creation and maintenance of distinctions such as strategic/operational and left brain/right brain. In this sense, the thesis argues that the organizing forces of strategy is to be found in the performative nature of strategy work. URI: http://hdl.handle.net/10398/8663 Files in this item: 1
Marie_Mathiesen.pdf (5.342Mb) -
Et simulationsstudieKai Olsen, Jørgen (København, 2003)[More information][Less information]
URI: http://hdl.handle.net/10398/6653 Files in this item: 1
-
[More information][Less information]
Abstract: The paper addresses the importance of network trade between Malaysia and China and assesses the extent of product upgrading in components traded. The study brings to the fore the following. First, China is emerging as an important market for component imports relative to component exports. As such the increase in two-way flows of parts and components for further processing and development, implying a shift away from assembly-end operations, remains insignificant. Second, network trade appears to have improved the quality of exports (reflecting the ‘moving up of the value chain’) destined to China, but the gaps between the unit values of export and imports have narrowed in the recent past, implying less product development. network trade, two-way trade, unit values, relative unit values, product upgrading URI: http://hdl.handle.net/10398/7403 Files in this item: 1
devadason_clean.pdf (157.4Kb) -
Transnationalism and the 'Chineseness' of Enterprise DevelopementGomez, Edmund Terence (København, 2006)[More information][Less information]
Abstract: The concept of transnationalism is characterised by an important contradiction. While it makes an important contribution to the literature on identity by focussing on the themes of hybridity and pluralism, when it discusses the issue of transnational capital, it falls into the trap of essentialising ethnicity. Transnational theorist argue that there exists a pan-ethnic unity among the Chinese diaspora that would enable this community to emerge as a new economic force globally. The case studies in this essay reveal, however, that transnational networks do not influence the way ethnic groups do business with co-ethnics in other countries. This study argues that there is significant competition among Chinese-owned enterprises, which explains the dynamism of these firms. There is also much evidence of inter-ethnic corporate ties involving Chinese firms. These findings bring into question the importance of common ethnic identity in transnational business transactions undertaken by the Chinese companies. Keywords: Transnationalism, Chinese Identity, Networks, Enterprise Development. URI: http://hdl.handle.net/10398/7404 Files in this item: 1
cdp 2006-007.pdf (198.0Kb) -
Chandran, V G R; Rasiah, Rajah; Wad, Peter (Frederiksberg, 2009)[More information][Less information]
Abstract: The study of innovation and technological upgrading experienced a significant interest in the academic literature, especially within the developing countries (Lall, 1998, 2001; Kim and Nelson, 2000; Ariffin and Figueiredo, 2004). The lack of involvement by developing countries in radical innovative capabilities (Rasiah, 1994; Hobday, 2005) and the interest of scholars in learning technological capability building and technological catch up processes has directed researchers to analyze various mechanisms or drivers that contribute to technological upgrading, especially in developing countries, more so in the manufacturing sector. This study aims to investigate the R&D activities and the internationalization of these activities undertaken by foreign firms within the Malaysian manufacturing sector. The study aims to provide answers to the following questions: 1. What is the status of the systems of innovation within the Malaysian manufacturing sector? 2. What is the role played by the agents of innovation, in particular TNCs or MNCs, in relation to R&D activities and its internationalization? and, 3. How is the Malaysian manufacturing (local and foreign) technological and R&D progress to date? This study confirms that the Malaysian manufacturing systems of innovation is weakly positioned but shows limited evidence of process innovation and not product innovation. However, evidence of innovation differs among states and sectors owing to differences in the systems of innovation. Although, Malaysia has not been chosen as a site for offshoring or outsorcing of R&D activities to a significant degree, it is found that one very important driver of innovation is the central role that multinational enterprises play in the Malaysian manufacturing systems of innovation. Process innovation is conducted by foreign subsidiaries and is on the rise in key the electronics industry. It is also found that technological learning by local firms is mainly through linkages, sub-contracting and technological transfer. URI: http://hdl.handle.net/10398/7972 Files in this item: 1
MSI_and_internationalization_of_R&D.pdf (282.8Kb) -
Borum, Finn (København, 2003)[More information][Less information]
-
[More information][Less information]
Abstract: This paper describes the current state of the management academia as a naked carnival, namely, most of the management researches have no such a clothes called practical relevance. It is intended to provide an explanation why management research has become irrelevant to the real management practice. It argues there are three factors behind the irrelevance problem: first, the ‘scientific model’ of management studies generates an initial and internal force which pushes the management research away from practice management studies supposed to serve; second, paradigm maintenance effort of the mainstream management scholars prevents the irrelevant management academia moving back towards management practice; third, the surrounding environment provides the management academia anything but a strong counter force to change the irrelevance reality. This paper also argues any solutions under the ‘scientific model’ are doomed to failure; and the only way out is to completely abandon the ‘scientific model’ and adopt a ‘professional model’ of management studies. Unfortunately, this paper argues such a radical change from within is highly unlikely to happen. URI: http://hdl.handle.net/10398/7826 Files in this item: 1
wp1-2009-xl.pdf (264.4Kb) -
[More information][Less information]
Abstract: The roles of accounting in shaping the economy are currently being rediscovered by sociologists (Callon, 1998; Fligstein, 1990; Granovetter, 1985). This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider sociological significance across the twentieth century. It argues for a focus on how new calculative practices emerge within historically specific assemblages, and how they alter the capacities of agents and organisations, and the interrelations among them. Investment appraisal practices are used to illustrate. The paper is in five sections. Section one introduces the paper. Section two considers briefly the work of Max Weber in the early 20th century, and the link established in his writings between accounting and rationalisation. Section three considers a subsequent stage, with a markedly different focus, namely the emergence in the 1950s and 1960s of a substantial literature on budgeting. Heavily influenced by theories of group dynamics, this literature focussed primarily on management accounting in an intra-organisational setting. Section four examines a further stage, characterised by the elaboration of a range of methodologies from approximately 1980 onwards that had as their concern to analyse the social and organisational aspects of accounting. The methodologies developed and applied here included those that focus on the institutional environments of accounting, the political economy of accounting, ethnographic approaches, and a concern with the networks within which accounting is embedded. Section five considers one particular strand of the recent economic sociology literature, that which concerns the calculative capacities of agents and their embeddedness in social networks. While endorsing the revival of interest in economic sociology, this paper argues that rather than focus on the enduring and transhistorical attributes of agents and networks, emphasis be placed on the roles of accounting within historically localised and temporarily stabilised assemblages of practices. Also, in place of an emphasis on the role of economics and economic theory in formatting the real economy, attention is directed to the more prosaic practices of management accounting which make it possible to act upon persons and processes within and between organisations. These arguments in favour of focussing on the calculative practices of accounting are illustrated briefly through consideration of a relatively neglected topic in management accounting - investment appraisal. The practice of "investment bundling" as elaborated at Caterpillar Inc in the early 1990s is considered. An investment bundle was defined there as a multi-period capital spending program based on the diverse yet mutually reinforcing assets needed to manufacture a core product module in a specified area on the factory floor. It is argued that the practice of investment bundling as developed at Caterpillar helped operationalise a world-wide transformation of production regimes within a particular corporate setting, and in a manner compatible with the broader problematising of the competitiveness of North American industry which can be termed a "politics of the product". Investment bundling provided a device for intervening within the firm, and in consonance with a broader transformation of concepts of competitiveness and economic citizenship. URI: http://hdl.handle.net/10398/6319 Files in this item: 1
wp8-2003pm.pdf (250.5Kb)