TY - JOUR A1 - Fitzi, Gregor A1 - Marcucci, Nicola T1 - Durkheim in Germany BT - the performance of a classic JF - Journal of Classical Sociology Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17735991 SN - 1468-795X SN - 1741-2897 VL - 17 IS - 4 SP - 271 EP - 275 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Fitzi, Gregor T1 - Dialogue. Divergence. Veiled Reception. Criticism: Georg Simmel’s relationship with Emile Durkheim JF - Journal of Classical Sociology N2 - Simmel was the only German sociologist who directly cooperated with Durkheim. After an initial impression of convergence between the sociology of social facts and the sociology of social forms, a break between the two founders of sociology became inevitable. Yet, Durkheim and Simmel went on positioning themselves against one other in the years ahead. Durkheim’s allegation of ‘individual psychologism’ induced Simmel to a veiled reception of Durkheim’s methodological approach that permitted him to refine the sociological epistemology he eventually presented in the Soziologie published in 1908. On this basis, he was able to formulate a final criticism of the sociology of social facts as a social psychology. KW - Sociology of social facts KW - sociology of social forms KW - moral sociology KW - transnormative sociology KW - criticism of social psychology Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17735994 SN - 1468-795X SN - 1741-2897 VL - 17 SP - 293 EP - 308 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Dagistanli, Selda A1 - Possamai, Adam A1 - Turner, Bryan S. A1 - Voyce, Malcolm A1 - Roose, Joshua T1 - The limits of multiculturalism in Australia? BT - The Shari’a flogging caseof R v. Raad, Fayed, Cifci and Coskun JF - The Sociological Review N2 - This article focuses on the marginal extremities – the limits – of Shari’a practices in Australia, through the example of a criminal case in which four Sydney-based Muslim men whipped a Muslim convert to punish him for his excessive consumption of drugs and alcohol. The men claimed they acted in line with the doctrines of Shari’a practice to ‘purify’ or absolve the victim of his sins. While the case was tried before a magistrate in a lower court, it is argued in this article that its social and political significance was wider, reaching into contemporary debates around multiculturalism and immigration from non-western, non-liberal and mainly Muslim nations. Mainstream media and political narratives viewed the whipping as an example of the moral dangers of accommodating Shari’a norms, eliding the differences between peaceable Shari’a and its violent extremities, while situating the case at the limits of multicultural accommodation. This article interrogates the objectionable margins of some cultural practices through this limit case. At the same time it questions the limits or limitations of a multiculturalism that homogeneously views the practices of entire ethnic or religious groups as violent and incommensurable with dominant norms, while using these understandings as a justification for marginalising these groups. KW - limits KW - multiculturalism KW - Muslims KW - racism KW - Shari’a Y1 - 2018 U6 - https://doi.org/10.1177/0038026118768133 SN - 0038-0261 SN - 1467-954X VL - 66 IS - 6 SP - 1258 EP - 1275 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Seyfried, Markus A1 - Reith, Florian T1 - Mixed methods for research into higher education BT - Solving the problem of institutionalized introspection? JF - Theory and method in higher education research N2 - Mixed methods approaches have become increasingly relevant in social sciences research over the last few decades. Nevertheless, we show that these approaches have rarely been explicitly applied in higher education research. This is somewhat surprising because mixed methods and empirical research into higher education seem to be a perfect match for several reasons: (1) the role of the researcher, which is associated with strong intersections between the research subject and the research object; (2) the research process, which relies on concepts and theories that are borrowed from other research fields; and (3) the research object, which exhibits unclear techniques in teaching and learning, making it difficult to grasp causalities between input and results. Mixed methods approaches provide a suitable methodology to research such topics. Beyond this, potential future developments underlining the particular relevance of mixed methods approaches in higher education are discussed. KW - Mixed methods KW - methodology KW - empirical research KW - higher education KW - qualitative research KW - quantitative research Y1 - 2019 SN - 978-1-83867-841-8 SN - 978-1-83867-842-5 U6 - https://doi.org/10.1108/S2056-375220190000005008 SN - 2056-3752 VL - 5 SP - 111 EP - 127 PB - Emerald Publishing Limited CY - Bingley ER - TY - JOUR A1 - Smieliauskas, Wally A1 - Bewley, Kathryn A1 - Gronewold, Ulfert A1 - Menzefricke, Ulrich T1 - Misleading Forecasts in Accounting Estimates BT - a Form of Ethical Blindness in Accounting Standards? JF - Journal of business ethics N2 - The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. KW - Ethical accounting estimates KW - Estimation uncertainty KW - IASB accounting conceptual framework KW - Accounting standards KW - Auditing standards Y1 - 2016 U6 - https://doi.org/10.1007/s10551-016-3289-1 SN - 0167-4544 SN - 1573-0697 VL - 152 IS - 2 SP - 437 EP - 457 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Fitzi, Gregor T1 - Global urbanism and the crisis of emancipation JF - Urban Change and Citizenship in Times of Crisis N2 - In the Middle Ages the European cities constituted the bourgeois laboratory for the formulation and the institutionalisation of the rights of citizenship. In 2014, the urban population accounted already for 54 per cent of global population. Yet, globalisation and neo-liberal policies have significantly challenged the social protection systems and social justice. From a sociological perspective, increased urbanisation implies a state of increased individual freedom, while at once it provokes growing social fragmentation. The chapter focuses on these dialectics and analyses to which degree social fragmentation affects the formal institutionalisation of citizenship rights and the substantial access to formally established rights, while at the same time excluding the most disadvantaged social groups, reducing them to mere ‘denizens’ of urban societies. Y1 - 2020 SN - 978-0-42926-226-5 SN - 978-0-367-20562-1 SP - 81 EP - 96 PB - Routledge CY - London ER - TY - JOUR A1 - Wolf, Hannah T1 - Permanent liminality? BT - Housing insecurity and home N2 - After more than eight years of multifaceted crisis and extreme austerity policies, the programmes of financial assistance to Greece ended in August 2018, only to be replaced by a strict surveillance plan which leaves little room for manoeuvre towards more socially sensitive policies. In this context, the paper focuses on three major issues of argument between the creditors and the Greek government: property ownership and taxation, reduction of pensions, and continued austerity. Based on research in Athens and starting from the premise that behind figures and statistics lie embodied subjects, the paper discusses these issues drawing from particular people’s experiences. Y1 - 2020 SN - 978-0-429262-28-9 SN - 978-0-367-20564-5 SP - 99 EP - 118 PB - Routledge CY - London ER - TY - JOUR A1 - Fitzi, Gregor T1 - Introduction BT - Logics of urban marginalisation and resistance N2 - This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book considers the complex process of the criminalisation of squatting alongside and beyond its juridical apparatuses. It provides insights into the ways in which the substance of social citizenship has been rapidly and significantly weakened, so that life has become much more precarious for low-income urbanites as well as large parts of the middle-class. The book reconstructs the history of Berlin’s tenant referendum, which induced the passing of a new local Housing Provision Act—one of the most progressive pieces of housing legislation in Germany. It investigates the modes of doing citizenship and social rights in practice, which characterised the creation of Berlin’s Medibüro, a network of medical offices, where medical activists provide free medical services to residents lacking access to the medical insurance system, especially to illegal migrants. The book concludes by providing a brief outlook on future research on urban citizenship. Y1 - 2020 SN - 978-0-429-26230-2 SN - 978-0-367-20567-6 SP - 1 EP - 11 PB - Routledge CY - London ER - TY - JOUR A1 - Hickmann, Thomas A1 - Lederer, Markus T1 - Einleitung: Harald Fuhr - visionärer Grenzgänger mit Leidenschaft, Eingebung und Augenmaß JF - Leidenschaft und Augenmaß : sozialwissenschaftliche Perspektiven auf Entwicklung, Verwaltung, Umwelt und Klima : Festschrift für Harald Fuhr Y1 - 2020 SN - 978-3-8487-5249-2 SP - 13 EP - 21 PB - Nomos CY - Bade-Baden ER - TY - JOUR A1 - Heinemann, Maik T1 - Zyklische Phänomene in der Ökonomie - Ein Einblick in dei Theorie und Empirie konjunktureller Schwankungen JF - Zyklizität & Rhythmik: eine multidisziplinäre Vorlesungsreihe Y1 - 2020 SN - 978-3-86464-169-5 SP - 47 EP - 69 PB - trafo CY - Berlin ER - TY - JOUR A1 - Fritsch, Nina-Sophie A1 - Verwiebe, Roland A1 - Liedl, Bernd T1 - Declining Gender Differences in Low-Wage Employment in Germany, Austria and Switzerland JF - Comparative Sociology N2 - Although the low-wage employment sector has enlarged over the past 20 years in the context of pronounced flexibility in restructured labor markets, gender differences in low-wage employment have declined in Germany, Austria and Switzerland. In this article, the authors examine reasons for declining gender inequalities, and most notably concentrate on explanations for the closing gender gap in low-wage employment risks. In addition, they identify differences and similarities among the German-speaking countries. Based on regression techniques and decomposition analyses (1996-2016), the authors find significantly decreasing labor market risks for the female workforce. Detailed analysis reveals that (1) the concrete positioning in the labor market shows greater importance in explaining declining gender differences compared to personal characteristics. (2) The changed composition of the labor markets has prevented the low-wage sector from increasing even more in general and works in favor of the female workforce and their low-wage employment risks in particular. KW - low-wage employment KW - gender inequality KW - labor market KW - Germany KW - Austria KW - Switzerland Y1 - 2019 U6 - https://doi.org/10.1163/15691330-12341507 SN - 1569-1322 SN - 1569-1330 VL - 18 IS - 4 SP - 449 EP - 488 PB - Brill CY - Leiden ER - TY - JOUR A1 - Rothermel, Ann-Kathrin T1 - The Other Side BT - assessing the polarization of gender knowledge through a feminist analysis of the affective-discursive in anti-feminist online communities JF - Social politics : international studies in gender, state, and society N2 - Given the current polarization of gender knowledge in the public discourse, this article investigates the "other side" of gender knowledge production. Building on feminist standpoint literature, I conduct a close reading of the affective-discursive dynamics of knowledge production in two anti-feminist online communities in the United States and India. I find that anti-feminist communities appropriate feminist practices of consciousness-raising to construct a shared sense of victimization. This appropriation is, however, incomplete. In contrast to feminist practices, anti-feminist knowledge generation is premised on the polarizing themes of "ultimate victimhood" and "ultimate other," which lead to violence and exclusion, rather than liberation. Y1 - 2020 U6 - https://doi.org/10.1093/sp/jxaa024 SN - 1072-4745 SN - 1468-2893 VL - 27 IS - 4 SP - 718 EP - 741 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Schumacher, Reinhard T1 - Altering the pattern of trade in the wealth of nations BT - Adam Smith and the historiography of international trade theory JF - Journal of the history of economic thought N2 - There are three different interpretations of Adam Smith's trade theory in modern literature: first, the neoclassical theory of absolute advantage; second, an interpretation based on increasing returns; third, an interpretation of uneven development. These interpretations come to widely different conclusions, especially considering the development of the pattern of trade in Smith's theory. I discuss how these three interpretations emerged. They do not stem from a more detailed analysis of Smith's works itself but reflect changes within international trade theory. They all result from the fact that economists have imposed nineteenth- and twentieth-century modes of thoughts on Smith's theory, forcing his writings into later-developed theoretical frameworks. In contrast to classical economists in the nineteenth century, these subsequent interpretations misrepresent Smith's trade theory in order to portray him as a forerunner of later theories. The differing interpretations can thus be explained only against the backdrop of the development of international trade theory. Y1 - 2020 U6 - https://doi.org/10.1017/S1053837219000130 SN - 1053-8372 SN - 1469-9656 VL - 42 IS - 1 SP - 19 EP - 42 PB - Cambridge University Press CY - New York ER - TY - JOUR A1 - Heinzel, Mirko Noa T1 - International bureaucrats and organizational performance BT - Country-Specific knowledge and sectoral knowledge in world bank projects JF - International Studies Quarterly N2 - International organizations (IOs) try to incorporate policy-specific best practices and country-specific knowledge to increase well-informed decision-making. However, the relative contribution of the two kinds of knowledge to organizational performance is insufficiently understood. The article addresses this gap by focusing on the role of staff in World Bank performance. It posits that country-specific knowledge, sectoral knowledge, and their combination positively contribute to World Bank projects. The argument is tested drawing on a novel database on the tenure, nationality, and educational background of World Bank Task Team Leaders. Three findings stand out. First, country-specific knowledge seems to matter on average, while sectoral knowledge does not. Second, there is some evidence that staff that combine both kinds of knowledge are empowered to make more positive contributions to performance. Third, the diversity and relevance of experience, not length of tenure, are associated with more success. The findings contribute to discussions on international bureaucracies by highlighting how differences between the knowledge of individual staff shape their decision-making and performance. IOs could better tap into the existing resources in their bureaucracies to enhance their performance by rotating staff less frequently between duty stations. Y1 - 2022 U6 - https://doi.org/10.1093/isq/sqac013 SN - 0020-8833 SN - 1468-2478 VL - 66 IS - 2 PB - Oxford University Press CY - Oxford ER - TY - JOUR A1 - Reiners, Nina T1 - Transnational lawmaking coalitions for human rights N2 - Transnational Lawmaking Coalitions is the first comprehensive analysis of the role and impact of informal collaborations in the UN human rights treaty bodies. Issues as central to international human rights as the right to water, abortion, torture, and hate speech are often only clarified through the instrument of treaty interpretations. This book dives beneath the surface of the formal access, procedures, and actors of the UN treaty body system to reveal how the experts and external collaborators play a key role in the development of human rights. Nina Reiners introduces the concept of 'Transnational Lawmaking Coalitions' within a novel theoretical framework and draws on a number of detailed case studies and original data. This study makes a significant contribution to the scholarship on human rights, transnational actors, and international organizations, and contributes to broader debates in international relations and international law Y1 - 2022 SN - 978-1-108-97676-3 SN - 978-1-108-84554-0 U6 - https://doi.org/10.1017/9781108976763 PB - Cambridge University Press CY - Cambridge ER - TY - JOUR A1 - Hickmann, Thomas T1 - Voluntary global business initiatives and the international climate negotiations BT - a case study of the Greenhouse Gas Protocol JF - Journal of Cleaner Production N2 - The past few years have witnessed the emergence of a plethora of transnational climate governance experiments. They have been developed by a broad range of actors, such as cities, non-profit organizations, and private corporations. Several scholars have lately devoted particular attention to voluntary global business initiatives in the policy domain of climate change. Their studies have provided considerable insights into the role and function of such new modes of climate governance. However, the precise nature of the relationship between the various climate governance experiments and the international climate negotiations has not been analyzed in enough detail. Against this backdrop, the present article explores the interplay of a business sector climate governance experiment, i.e. the Greenhouse Gas Protocol (GHG Protocol) with the international climate regime. On the one hand, the article underscores that the GHG Protocol has filled a regulatory gap in global climate policy-making by providing the means for the corporate sector to comprehensively account and report their GHGs. On the other hand, it reveals that the application of the GHG Protocol guidelines depends to a large extent on the existence of an overarching policy framework set up by nation-states at the intergovernmental level. Only if private companies receive a clear political signal that stringent mandatory GHG emission controls and a global market-based instrument are at least likely to be adopted will they put substantial efforts into the accurate measurement and management of their GHGs. Thus, this article points to the limits of climate governance experimentation and suggests that business sector climate governance experiments need to be embedded in a coherent international regulatory setting which generates a clear stimulus for corporate action. KW - Climate governance experiments KW - GHG Protocol KW - International climate negotiations KW - UNFCCC KW - Voluntary global business initiatives Y1 - 2017 U6 - https://doi.org/10.1016/j.jclepro.2017.06.183 SN - 0959-6526 SN - 1879-1786 VL - 169 SP - 94 EP - 104 PB - Elsevier CY - Oxford ER - TY - JOUR A1 - Mendling, Jan A1 - Weber, Ingo A1 - van der Aalst, Wil A1 - Brocke, Jan Vom A1 - Cabanillas, Cristina A1 - Daniel, Florian A1 - Debois, Soren A1 - Di Ciccio, Claudio A1 - Dumas, Marlon A1 - Dustdar, Schahram A1 - Gal, Avigdor A1 - Garcia-Banuelos, Luciano A1 - Governatori, Guido A1 - Hull, Richard A1 - La Rosa, Marcello A1 - Leopold, Henrik A1 - Leymann, Frank A1 - Recker, Jan A1 - Reichert, Manfred A1 - Reijers, Hajo A. A1 - Rinderle-Ma, Stefanie A1 - Solti, Andreas A1 - Rosemann, Michael A1 - Schulte, Stefan A1 - Singh, Munindar P. A1 - Slaats, Tijs A1 - Staples, Mark A1 - Weber, Barbara A1 - Weidlich, Matthias A1 - Weske, Mathias A1 - Xu, Xiwei A1 - Zhu, Liming T1 - Blockchains for Business Process Management BT - Challenges and Opportunities JF - ACM Transactions on Management Information Systems N2 - Blockchain technology offers a sizable promise to rethink the way interorganizational business processes are managed because of its potential to realize execution without a central party serving as a single point of trust (and failure). To stimulate research on this promise and the limits thereof, in this article, we outline the challenges and opportunities of blockchain for business process management (BPM). We first reflect how blockchains could be used in the context of the established BPM lifecycle and second how they might become relevant beyond. We conclude our discourse with a summary of seven research directions for investigating the application of blockchain technology in the context of BPM. KW - Blockchain KW - business process management KW - research challenges Y1 - 2018 U6 - https://doi.org/10.1145/3183367 SN - 2158-656X SN - 2158-6578 VL - 9 IS - 1 SP - 1 EP - 16 PB - Association for Computing Machinery CY - New York ER - TY - JOUR A1 - Dreke, Claudia A1 - Hungerland, Beatrice A1 - Stölting, Erhard T1 - Ausblick BT - Anregungen für die kindheitsbezogene Forschung zur Corona-Krise unter Umbruchsperspektiven JF - Kindheit in gesellschaftlichen Umbrüchen Y1 - 2022 SN - 978-3-7799-6508-4 SN - 978-3-7799-5831-4 SP - 253 EP - 258 PB - Beltz CY - Weinheim ER - TY - JOUR A1 - Kazepov, Yuri A1 - Verwiebe, Roland T1 - Is Vienna still a just city? BT - the challenges of transitions JF - Vienna Y1 - 2022 SN - 978-0-367-68011-4 SN - 978-1-003-13382-7 SN - 978-0-367-68013-8 U6 - https://doi.org/10.4324/9781003133827-1 SP - 1 EP - 14 PB - Routledge CY - London ER - TY - JOUR A1 - Riederer, Bernhard Edwin A1 - Verwiebe, Roland A1 - Ahn, Byeongsun T1 - Professionalisation, polarisation or both? BT - economic restructuring and new divisions of labour JF - Vienna Y1 - 2022 SN - 978-0-367-68011-4 SN - 978-1-003-13382-7 SN - 978-0-367-68013-8 U6 - https://doi.org/10.4324/9781003133827-10 SP - 99 EP - 114 PB - Routledge CY - Berlin ER -