@article{StonesTurner2020, author = {Stones, Rob and Turner, Bryan S.}, title = {Successful societies}, series = {The British journal of sociology : BJS online}, volume = {71}, journal = {The British journal of sociology : BJS online}, number = {1}, publisher = {Wiley}, address = {Hoboken}, issn = {0007-1315}, doi = {10.1111/1468-4446.12724}, pages = {183 -- 199}, year = {2020}, abstract = {Combining moral philosophy with sociological theory to build on themes introduced in Hall and Lamont's Successful Societies (2009), the paper outlines a distinctive perspective. It holds that a necessary condition of successful societies is that decision-makers base their decisions on a high level of attentiveness (concern and comprehension) towards subjectively valued and morally legitimate forms of life. Late modern societies consist of a plurality of forms of life, each providing grounds for what Alasdair MacIntyre has called internal goods—valued and morally valuable practices. The status of such goods is examined, and distinctions are drawn between their manifest and latent, and transposable and situationally specific, characteristics. We integrate this refined idea of internal goods into a developed conception of habitus that is both morally informed and situationally embedded. The sociological approach of strong structuration theory (SST) is employed to demonstrate how this conception of habitus can guide the critique of decision-making that damages internal goods. We identify the most pervasive and invidious forms of damaging decision-making in contemporary societies as those involving excessive forms of instrumental reasoning. We argue that our developed conception of habitus, anchored in the collectively valued practices of specific worlds, can be a powerful focus for resistance. Accounts of scholarship in higher education and of the white working class in America illustrate the specificities of singular, particular, social worlds and illuminate critical challenges raised by the perspective we advocate.}, language = {en} } @article{FitziMarcucci2017, author = {Fitzi, Gregor and Marcucci, Nicola}, title = {Durkheim in Germany}, series = {Journal of Classical Sociology}, volume = {17}, journal = {Journal of Classical Sociology}, number = {4}, publisher = {Sage Publ.}, address = {London}, issn = {1468-795X}, doi = {10.1177/1468795X17735991}, pages = {271 -- 275}, year = {2017}, language = {en} } @article{Fitzi2017, author = {Fitzi, Gregor}, title = {Dialogue. Divergence. Veiled Reception. Criticism: Georg Simmel's relationship with Emile Durkheim}, series = {Journal of Classical Sociology}, volume = {17}, journal = {Journal of Classical Sociology}, publisher = {Sage Publ.}, address = {London}, issn = {1468-795X}, doi = {10.1177/1468795X17735994}, pages = {293 -- 308}, year = {2017}, abstract = {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.}, language = {en} } @misc{FitziJoasMarcucci2017, author = {Fitzi, Gregor and Joas, Hans and Marcucci, Nicola}, title = {Interview by Gregor Fitzi and Nicola Marcucci with Hans Joas on the reception of Emile Durkheim in Germany. Berlin: Humboldt University of Berlin, 6 October 2014}, series = {Journal of Classical Sociology}, volume = {17}, journal = {Journal of Classical Sociology}, number = {4}, publisher = {Sage Publ.}, address = {London}, issn = {1468-795X}, doi = {10.1177/1468795X17736131}, pages = {382 -- 398}, year = {2017}, abstract = {The interview offers a reconstruction of the German reception of Durkheim since the middle of the 1970s. Hans Joas, who was one of its major protagonists, discusses the backdrop that finally permitted a scholarly examination of Durkheim's sociology in Germany. Focussing on his personal reception Joas then gives an account of the Durkheimian themes that inspire his work.}, language = {en} } @misc{FitziMarcucciMueller2017, author = {Fitzi, Gregor and Marcucci, Nicola and M{\"u}ller, Hans-Peter}, title = {Interview by Gregor Fitzi and Nicola Marcucci with Hans-Peter M{\"u}ller on the reception of Emile Durkheim in Germany. Berlin: Humboldt University of Berlin, 25 February 2015}, series = {Journal of Classical Sociology}, volume = {17}, journal = {Journal of Classical Sociology}, number = {4}, publisher = {Sage Publ.}, address = {London}, issn = {1468-795X}, doi = {10.1177/1468795X17736132}, pages = {399 -- 422}, year = {2017}, abstract = {Just after the publication of the Theory of Communicative Action in 1981, a new generation of interpreters started a different reception of Durkheim in Germany. Hans-Peter M{\"u}ller, sociologist and editor of the German translation of Le{\c{c}}ons de sociologie, reconstructs the history of the German Durkheim's Reception and illuminates the reasons for his interest in the French sociologist. He delivers different insights into the background which permitted the post-Habermasian generation to reach a new understanding of Durkheim's work by enlightening the scientific and political conditions from which this new sensibility emerged.}, language = {en} } @misc{vanHeldenReichard2018, author = {van Helden, Jan and Reichard, Christoph}, title = {Management control and public sector performance management}, series = {Baltic Journal of Management}, volume = {14}, journal = {Baltic Journal of Management}, number = {1}, publisher = {Emerald Group Publishing Limited}, address = {Bingley}, issn = {1746-5265}, doi = {10.1108/BJM-01-2018-0021}, pages = {158 -- 176}, year = {2018}, abstract = {Purpose The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM). Design/methodology/approach This is a literature review on PSPM research through using a set of key terms derived from a review of recent developments in MC. Findings MC research, originating in the management accounting discipline, is largely disconnected from PSPM research as part of public administration and public management disciplines. Overlaps between MC and PSPM research are visible in a cybernetic control approach, control variety and contingency-based reasoning. Both academic communities share an understanding of certain issues, although under diverging labels, especially enabling controls or, in a more general sense, usable performance controls, horizontal controls and control packaging. Specific MC concepts are valuable for future PSPM research, i.e. trust as a complement of performance-based controls in complex settings, and strategy as a variable in contingency-based studies. Research limitations/implications Breaking the boundaries between two currently remote research disciplines, on the one hand, might dismantle "would-be" innovations in one of these disciplines, and, on the other hand, may provide a fertile soil for mutual transfer of knowledge. A limitation of the authors' review of PSPM research is that it may insufficiently cover research published in the public sector accounting journals, which could be an outlet for MC-inspired PSPM research. Originality/value The paper unravels the "apparent" and "real" differences between MC and PSPM research, and, in doing so, takes the detected "real" differences as a starting point for discussing in what ways PSPM research can benefit from MC achievements.}, language = {en} } @article{SeyfriedReith2019, author = {Seyfried, Markus and Reith, Florian}, title = {Mixed methods for research into higher education}, series = {Theory and method in higher education research}, volume = {5}, journal = {Theory and method in higher education research}, publisher = {Emerald Publishing Limited}, address = {Bingley}, isbn = {978-1-83867-841-8}, issn = {2056-3752}, doi = {10.1108/S2056-375220190000005008}, pages = {111 -- 127}, year = {2019}, abstract = {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.}, language = {en} } @article{SmieliauskasBewleyGronewoldetal.2016, author = {Smieliauskas, Wally and Bewley, Kathryn and Gronewold, Ulfert and Menzefricke, Ulrich}, title = {Misleading Forecasts in Accounting Estimates}, series = {Journal of business ethics}, volume = {152}, journal = {Journal of business ethics}, number = {2}, publisher = {Springer}, address = {Dordrecht}, issn = {0167-4544}, doi = {10.1007/s10551-016-3289-1}, pages = {437 -- 457}, year = {2016}, abstract = {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.}, language = {en} } @article{BalderjahnPeyerSeegebarthetal.2018, author = {Balderjahn, Ingo and Peyer, Mathias and Seegebarth, Barbara and Wiedmann, Klaus-Peter and Weber, Anja}, title = {The many faces of sustainability-conscious consumers}, series = {Journal of Business Research}, volume = {91}, journal = {Journal of Business Research}, publisher = {Elsevier}, address = {New York}, issn = {0148-2963}, doi = {10.1016/j.jbusres.2018.05.022}, pages = {83 -- 93}, year = {2018}, abstract = {Responding to the global call for a "sustainable economy" requires meaningful insights into sustainability-conscious consumers and their actual buying behaviors. Sustainable consumption is not an all-or-nothing phenomenon because it encompasses several distinct behavioral patterns and consumption types. Therefore, companies are well advised to recognize multiple types of sustainability-conscious consumers with different expectations, attitudes, and values and to implement targeting strategies that do not rest on the assumption of homogeneity. Thus, the objective of this study is to provide a more fine-grained picture of (un)sustainable consumer segments and their differentiated effects in different product markets. Based on three large datasets, we create a robust six-segment typology of consumer consciousness regarding sustainable consumption. By using panel data on actual purchases, the results show not only that sustainability concerns significantly positively influence actual sustainable purchases, as expected, but also that sustainable buying can occur independently of sustainability concerns.}, language = {en} } @article{Heucher2019, author = {Heucher, Angela}, title = {Evolving Order? Inter-Organizational Relations in the Organizational}, series = {Forum for Development Studies}, volume = {46}, journal = {Forum for Development Studies}, number = {3}, publisher = {Routledge, Taylor \& Francis Group}, address = {Abingdon}, issn = {0803-9410}, doi = {10.1080/08039410.2018.1562962}, pages = {501 -- 526}, year = {2019}, abstract = {Global food security governance is fraught with fragmentation, overlap and complexity. While calls for coordination and coherence abound, establishing an inter-organizational order at this level seems to remain difficult. While the emphasis in the literature has so far been on the global level, we know less about dynamics of inter-organizational relations in food security governance at the country level, and empirical studies are lacking. It is this research gap the article seeks to address by posing the following research question: In how far does inter-organizational order develop in the organizational field of food security governance at the country level? Theoretically and conceptually, the article draws on sociological institutionalism, and on work on inter-organizational relations. Empirically, the article conducts an exploratory case study of the organizational field of food security governance in C{\^o}te d'Ivoire, building on a qualitative content analysis of organizational documents covering a period from 2003 to 2016 and semi-structured interviews with staff of international organizations from 2016. The article demonstrates that not all of the developments attributed to food security governance at the global level play out in the same way at the country level. Rather, in the case of C{\^o}te d'Ivoire there are signs for a certain degree of coherence between IOs in the field of food security governance and even for an - albeit limited - division of labour. However, this only holds for specific dimensions of the inter-organizational order and appears to be subject to continuous contestation and reinterpretation under the surface.}, language = {en} }