scholarly journals Boundary spanners and calculative practices

2020 ◽  
Vol 36 (4) ◽  
pp. 439-460 ◽  
Author(s):  
Pinar Guven‐Uslu ◽  
Zlatinka Blaber ◽  
Pawan Adhikari
Keyword(s):  
Boundary Spanners ◽  
Calculative Practices

THE USE OF ACCOUNTING INFORMATION IN GOVERNMENTAL REGULATION AND PUBLIC ADMINISTRATION: THE IMPACT OF JOHN R. COMMONS AND EARLY INSTITUTIONAL ECONOMISTS

1995 ◽  
Vol 22 (1) ◽  
pp. 1-33 ◽  
Author(s):  
Mark A. Covaleski ◽  
Mark W. Dirsmith ◽  
Sajay Samuel
Keyword(s):  
Public Administration ◽  
Progressive Era ◽  
Political Process ◽  
Accounting Information ◽  
Turn Of The Century ◽  
Governmental Regulation ◽  
Calculative Practices ◽  
The Impact ◽  
Return Regulation ◽  
Intrinsic Measure

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-century public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over “value” which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather that it must be socially constituted as “reasonable” with reference to common law. To illustrate this point, this paper explores Commons' role in the historical development and implementation of rate of return regulation for utilities. Second, the paper describes the contradictory role accounting played during this period in ostensibly fostering administrative objectivity while accommodating a more pragmatic rhetoric of “realpolitik” in its development and deployment. The third contribution is to establish a linkage between current work in economics and accounting concerned with utility regulation and the debates of ninety years ago, noting that Commons' contribution has not been fully explored or recognized within the accounting literature.

An Introduction to Uncertain Futures

2018 ◽  
Author(s):  
Jens Beckert ◽  
Richard Bronk
Keyword(s):  
Optimal Strategies ◽  
Theoretical Framework ◽  
Objective Probability ◽  
Political Debate ◽  
Probability Functions ◽  
Market Economies ◽  
Socially Constructed ◽  
The Future ◽  
Radical Uncertainty ◽  
Calculative Practices

This chapter provides a theoretical framework for considering how imaginaries and narratives interact with calculative devices to structure expectations and beliefs in the economy. It analyses the nature of uncertainty in innovative market economies and examines how economic actors use imaginaries, narratives, models, and calculative practices to coordinate and legitimize action, determine value, and establish sufficient conviction to act despite the uncertainty they face. Placing the themes of the volume in the context of broader trends in economics and sociology, the chapter argues that, in conditions of widespread radical uncertainty, there is no uniquely rational set of expectations, and there are no optimal strategies or objective probability functions; instead, expectations are often structured by contingent narratives or socially constructed imaginaries. Moreover, since expectations are not anchored in a pre-existing future reality but have an important role in creating the future, they become legitimate objects of political debate and crucial instruments of power in markets and societies.

scholarly journals Boundary Spanning Roles and Power in Educational Partnerships

AERA Open ◽  
2021 ◽  
Vol 7 ◽  
pp. 233285842110168
Author(s):  
Christopher M. Wegemer ◽  
Jennifer R. Renick
Keyword(s):  
Educational Outcomes ◽  
Boundary Spanning ◽  
Comparative Case Study ◽  
Task Orientation ◽  
Boundary Spanners ◽  
Educational Partnerships ◽  
Field Notes ◽  
Reflexive Analysis

Research-practice partnerships (RPPs) offer promising approaches to improve educational outcomes. Navigating boundaries between contexts is essential for RPP effectiveness, yet much work remains to establish a conceptual framework of boundary spanning in partnerships. Our longitudinal comparative case study draws from our experiences as graduate student boundary spanners in three long-term partnerships to examine boundary spanning roles in RPPs, with particular attention to the ways in which power permeates partnership work. Using qualitative, critically reflexive analysis of meeting artifacts and field notes, we found that our boundary spanning roles varied along five spectrums: institutional focus, task orientation, expertise, partnership disposition, and agency. Our roles were shaped by the organizational, cultural, relational, and historical features of the partnerships and contexts of interaction. We aim to promote the development of effective RPP strategies by leveraging the perspectives and positionality of graduate students in order to advance understanding of boundary spanning roles.

scholarly journals Accounting for (public) value(s): reconsidering publicness in accounting research and practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Enrico Bracci ◽  
Iris Saliterer ◽  
Mariafrancesca Sicilia ◽  
Ileana Steccolini
Keyword(s):  
Public Service ◽  
Public Value ◽  
Content Type ◽  
Research And Practice ◽  
Accounting Research ◽  
Interdisciplinary Approaches ◽  
Calculative Practices ◽  
The Individual ◽  
Fruitful Research ◽  
New Research

PurposeThis paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.Design/methodology/approachThe paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).FindingsThe paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.Originality/valueThe paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

scholarly journals Project leaders as boundary spanners: Relational antecedents and performance outcomes

2012 ◽  
Vol 30 (6) ◽  
pp. 708-722 ◽  
Author(s):  
Sébastien Brion ◽  
Vincent Chauvet ◽  
Barthélémy Chollet ◽  
Caroline Mothe
Keyword(s):  
Performance Outcomes ◽  
Boundary Spanners ◽  
And Performance

Forging connections: The role of ‘boundary spanners’ in globalising clusters and shaping cluster evolution

2021 ◽  
pp. 030913252110387
Author(s):  
Di Wu
Keyword(s):  
Boundary Spanning ◽  
Discursive Construction ◽  
Boundary Spanners ◽  
Production Networks ◽  
Global Production Networks ◽  
Boundary Spanner ◽  
Evolutionary Economic ◽  
Cluster Evolution ◽  
Global Connections

Synthesising the endogenous-centred evolutionary economic geography perspective, and the globally oriented ‘global pipelines’ and global production networks frameworks, this article develops the ‘boundary spanner’ concept to propose a theoretical framework to illustrate how resourceful actors, as boundary spanners, globalise clusters and in turn drive cluster evolution. This framework comprises four interrelated cluster boundary-spanning functions, namely, discursive construction, innovation promotion, production coordination and market reach. This article aims to advance the cluster literature by unpacking how clusters’ global connections are constructed and maintained, conceptualising the multidimensional role of the agency of boundary spanners and demonstrating boundary spanners’ contributions to cluster evolution.

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