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Artykuły w czasopismach na temat "Legitimacy theory"
1
Phillips, Robert. "Stakeholder Legitimacy". Business Ethics Quarterly 13, nr 1 (styczeń 2003): 25–41. http://dx.doi.org/10.5840/beq20031312.
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Abstract:This paper is a preliminary attempt to better understand the concept of legitimacy in stakeholder theory. The normative component of stakeholder theory plays a central role in the concept of legitimacy. Though the elaboration of legitimacy contained herein applies generally to all “normative cores” this paper relies on Phillips’s principle of stakeholder fairness and therefore begins with a brief description of this work. This is followed by a discussion of the importance of legitimacy to stakeholder theory as well as the general ambiguity of the term. A distinction is then drawn between normative and derivative legitimacy. Reference to this distinction helps distinguish between a relationship with the organization based on direct moral obligation and one based on the power to help or harm the organization. It is concluded that stakeholders who retain the ability to affect the organization are legitimate (derivatively), but that this legitimacy is derived from the moral obligation owed other (normative) stakeholders and that the two sorts of legitimacy are importantly different from one another. An example of the normative/derivative distinction at work in managerial decision making is elaborated upon and managerial and research implications are then suggested.
2
Gold, Barry Allen. "Punctuated Legitimacy: A Theory of Educational Change". Teachers College Record: The Voice of Scholarship in Education 101, nr 2 (grudzień 1999): 192–219. http://dx.doi.org/10.1177/016146819910100201.
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This research presents a theory of educational change grounded in 23 years of qualitative data that document the history of a public elementary school. The pattern of change observed supports the punctuated equilibrium theory of organizational change in which short periods of revolutionary change—usually the result of failed innovation—are followed by long periods of equilibrium or incremental change. Attempts to legitimate organizational and individual behavior—the dynamics of construction, erosion, loss, reconstruction, and maintenance of organizational legitimacy—explain the sequence of stages in the change process. The study concludes that punctuated legitimacy, which created the need to reestablish legitimacy, not rational administrative attempts to improve the programs and structure of the school, was the major factor that produced significant organizational change.
3
Bondy, Patrick. "Virtues, Evidence, and Ad Hominem Arguments". Informal Logic 35, nr 4 (11.12.2015): 450. http://dx.doi.org/10.22329/il.v35i4.4330.
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Argumentation theorists are beginning to think of ad hominem arguments as generally legitimate. Virtue argumentation theorists argue that a character trait approach to argument appraisal can explain why ad hominems would are legitimate, when they are legitimate. But I argue that we do not need to appeal to virtue argumentation theory to explain the legitimacy of ad hominem arguments; a more straightforward evidentialist approach to argument appraisal is also committed to their legitimacy. I also argue that virtue argumentation theory faces some important problems, and that whereas the virtue-theoretic approach in epistemology is (arguably) well-motivated, that motivation does not carry over to virtue argumentation theory.
4
Hope, Jade Danielle, i Faye Kathryn Horsley. "Invited paper: Legitimacy of fire use: investigating the Continuum of Fire Use Theory (CoFUT)". Journal of Criminological Research, Policy and Practice 8, nr 1 (7.10.2021): 1–13. http://dx.doi.org/10.1108/jcrpp-08-2021-0047.
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Purpose Most individuals regularly encounter fire, but certain uses are legally disallowed. Horsley (2020, 2021; in press) proposed the continuum of fire use theory (CoFUT), which posits that the legitimacy of fire use exists on a spectrum. This study aims to investigate the CoFUT and to elucidate the process of conceptualising legitimacy in a sample of legitimate fire users. Design/methodology/approach A sample of 16 legitimate fire users underwent semi-structured interviews regarding their own experiences with fire, the factors considered when determining the legitimacy of fire use and the relationships between those factors. The data extracted was subjected to conceptual analysis. Findings Analysis indicated that the legitimacy of fire use is best conceptualised along a continuum. Placement on the continuum required consideration of seven defining attributes: function; location; scale; materials used; characteristics of the actor(s); potential and actual consequences, and social acceptance. These attributes were shown to have interactive semantic relationships with one another. Practical implications A continuum approach to understanding fire use is a novel conceptualisation. Exposing the nuances that exist along the continuum could inform early intervention strategies aimed at fostering healthy relationships between young people and fire. Furthermore, practitioners working with arsonists would benefit from adopting a continuum perspective that allows for consideration of offenders’ individualised trajectory “up and down” the continuum of fire use. Originality/value Findings offer support for the CoFUT (2020; 2021; in press) and provide insight into how the legitimacy of fire use is conceptualised in legitimate fire users.
5
Patten, Dennis M. "Seeking legitimacy". Sustainability Accounting, Management and Policy Journal 11, nr 6 (31.05.2019): 1009–21. http://dx.doi.org/10.1108/sampj-12-2018-0332.
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Purpose In this essay, the author reflects on the legitimacy theory in corporate social responsibility (CSR) disclosure research. Design/methodology/approach This is a reflection/review essay based on a review of relevant literature. Findings Although almost constantly under attack from a variety of scholars, legitimacy theory seems to hold on in the social and environmental disclosure arena. However, the failure of the recent wave of CSR-themed work published in The Accounting Review to even acknowledge, let alone engage with, the theory is problematic. Research limitations/implications We, in the CSR disclosure arena, need to do all we can to help emerging scholars (particularly in the USA) find the rich body of research the mainstream journals fail to discuss. Practical implications Legitimacy-based research can help move CSR disclosure at least closer to being a tool of accountability, as opposed to a tool for legitimation. Social implications Perhaps the critique of the mainstream North American literature’s failure to consider legitimacy theory can lead to the recognition of the need to focus on the harm to sustainability that a narrow, shareholder-centric focus leads to. Originality/value This reflection takes a unique look at the contributions of legitimacy theory to CSR disclosure research.
6
ABIZADEH, ARASH. "On the Demos and Its Kin: Nationalism, Democracy, and the Boundary Problem". American Political Science Review 106, nr 4 (19.09.2012): 867–82. http://dx.doi.org/10.1017/s0003055412000421.
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Cultural–nationalist and democratic theory both seek to legitimize political power via collective self-rule: Their principle of legitimacy refers right back to the very persons over whom political power is exercised. But such self-referential theories are incapable of jointly solving the distinct problems of legitimacy and boundaries, which they necessarily combine, once it is assumed that the self-ruling collectivity must be a prepolitical, in principle bounded, ground of legitimacy. Cultural nationalism claims that political power is legitimate insofar as it expresses the nation's prepolitical culture, but it cannot fix cultural–national boundaries prepolitically. Hence the collapse into ethnic nationalism. Traditional democratic theory claims that political power is ultimately legitimized prepolitically, but cannot itself legitimize the boundaries of the people. Hence the collapse into cultural nationalism. Only once we recognize that the demos is in principle unbounded, and abandon the quest for a prepolitical ground of legitimacy, can democratic theory fully avoid this collapse of demos into nation into ethnos. But such a theory departs radically from traditional theory.
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Shugurov, M. V. "The phenomenon of the legitimacy of rights: philosophical and legal interpretation". Russian Journal of Legal Studies 2, nr 1 (15.03.2015): 86–103. http://dx.doi.org/10.17816/rjls17997.
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Article seeks to substantiate the philosophical and legal approach to the analysis of the phenomenon of the legitimacy of law. It proved heuristic meaning of this concept, a distinction is made between the approaches of political philosophy, philosophy of law and legal theory in the definition of the concept of «legitimacy». The author focuses on the concept of «legitimate right» assumptions crisis of legitimacy of law, as well as possible ways to overcome it.
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Stilz, Anna. "Territorial boundaries and history". Politics, Philosophy & Economics 18, nr 4 (19.06.2018): 374–85. http://dx.doi.org/10.1177/1470594x18779308.
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This article evaluates the theory of boundary legitimacy put forward in A. J. Simmons’ recent book Boundaries of Authority. I believe Simmons is correct to hold that questions about the legitimacy of political boundaries are distinct from questions about the justice of political institutions. But I argue that Simmons’ own theory makes legitimate boundaries depend far too strongly on historical processes in the past, with implausible implications. I conclude with some thoughts about how a broadly Kantian theory might take on board the most important insights of Simmons’ work.
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Savenkov, Artem Aleksandrovich. "On the problem of legality-legitimacy in theory of law and philosophy of law". Право и политика, nr 3 (marzec 2020): 19–27. http://dx.doi.org/10.7256/2454-0706.2020.3.32414.
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The subject of this research is the problem of understanding and interpretation of the meaning and designation of one of the key concept of modern legal lexicon – “legitimacy”. Legitimacy became an attribute of the current scientific paradigm of legal thinking, because broadening the area of application, it is used as a certain standard of highest legality, often perplexing comprehension of the problems of legal theory, as on etymological level its leans only on one of the Latin versions of the word “legal”. In the same platitude, legitimate legality and legal legitimacy are a common tautology, which in the context of theory of law and philosophy of law, insistently dictates the necessity to clarify this term and definition. Research methodology suggests the analysis of the problem of legality-legitimacy from the perspective of differentiating legal and other disciplinary approaches: political scientific, sociological, etc. The novelty of this study consists in the problematic-critical analysis of the concept of “legitimacy” on the context of theory of law and philosophy of law. The conducted research demonstrates that the problem of legitimacy represents is a terminological substitution within the framework of legal-positivistic doctrine for the so-called not “purely” legal aspects: sociological, psychological, political scientific, and other.
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O'Kane, Rosemary H. T. "Against Legitimacy". Political Studies 41, nr 3 (wrzesień 1993): 471–87. http://dx.doi.org/10.1111/j.1467-9248.1993.tb01650.x.
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Beetham has recently made an impressive contribution to the understanding of Legitimacy which he holds to be central to both political and social theory. As a social science concept, capable of playing a significant part in the explanation of the workings and breakdowns of political systems, however, legitimacy so defined proves difficult, sometimes impossible, to apply and runs the serious danger of misleading explanation. The case against legitimacy is argued through a combination of theoretical and empirical considerations and in place of legitimacy a case is made for the experience of government behaviour and the capacity for collective action as the more fruitful foci of social theory.
Rozprawy doktorskie na temat "Legitimacy theory"
1
Brinkmann, Matthias. "A rationalist theory of legitimacy". Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:6efb1b18-d901-40d3-9131-b83a4a10a642.
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In this thesis, I argue for rationalism, the claim that political legitimacy should be distributed such that justice is promoted best. In chapter 1, I define legitimacy as the permission to rule. I deny that political institutions generally enjoy authority, which is the moral power to directly impose duties on others. I then describe how legitimate political institutions without authority are possible in principle. In the second chapter, I outline a major problem for rationalism. If individuals have strong, moral rights, then it seems that political institutions cannot legitimately operate without their subjects' consent. I describe the key assumptions in this argument, and discuss a series of unconvincing proposals in the literature to escape it. In chapter 3, I argue that we can solve the problem if we look at theories of the moral justification of rights. There are two major such theories, the interest theory and the status theory. I outline the interest theory, and argue that it allows for non-consensual but legitimate political institutions. In chapter 4, I describe a Kantian claim about the nature of rights, according to which our rights are fully realised only if there are political institutions. If we accept this thought, then non-consensual political institutions can be legitimate on the status theory as well. In chapter 5, I outline what it means to promote-rather than respect-justice, and argue that the promotion of justice enjoys primacy over other values. At first sight, rationalism appears to have very radical implications, given that it asks us to base legitimacy on justice. In chapter 6, I argue that this impression is mistaken. We should often pursue justice indirectly, for example, through methods which focus on legal validity or democratic procedure rather than justice.
2
Ekstrand, David. "Reciprocity and the State : a liberal theory of legitimacy". Thesis, University of Sheffield, 2012. http://etheses.whiterose.ac.uk/2096/.
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Under which circumstances is the state morally allowed to enact and uphold laws by the use of force against its citizens? This is the problem of legitimacy. In this thesis I develop and defend a theory of legitimacy based on reciprocity. The fundamental idea is that we should aim to establish a state which can be accepted by all reasonable people. Reasonable people are those who abide by the idea of reciprocity. I defend this theory, which I call the reciprocal theory of legitimacy, against rivalling theories, and argue that reasonable people can hold incompatible ideas about legitimacy. This means that we should not expect any state to be accepted by all reasonable people, and thus to be fully legitimate. The implications of this conclusion have not been fully explored in previous work. Drawing on a distinction proposed by A. John Simmons, I claim that while the state may not be legitimate, it may still be justified, since it is better for existing states to continue to function, rather than to cease to exist. This means that the fact that the state cannot be legitimate does not mean that the state should be abolished. Instead, I argue that we should aim to maximise legitimacy by identifying and removing particularly pressing causes of illegitimacy. In the final chapter, I identify some areas where political action may increase legitimacy: public reason, political participation, welfare, and trust.
3
Fischer, Benjamin Eliazar. "Bayle's Theory of Toleration". Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/philosophy_theses/92.
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This paper gives an overview of Pierre Bayle’s theory of toleration and derives a normative principle of toleration from it that is meant to compete with other normative principles of toleration such as the Harm principle.
4
Bartlett, Jennifer Lea. "Web of institutionalised legitimacy : building a model of legitimacy as a raison d'etre for public relations practice". Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16568/1/Jennifer_Lea_Bartlett_Thesis.pdf.
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This research responds to calls for the establishment of an overriding rationale, or
raison d'être, for public relations practice. Several scholars are suggesting that the
construct of legitimacy provides an overarching rationale that would link public
relations practice across organisations, industries and countries (Boyd, 2000;
Massey, 2001; Metzler, 1995, 2001; van Ruler & Vercic, 2005; Vercic, van Ruler,
Butschi, & Flodin, 2001). However, existing public relations studies using legitimacy
have focused on the communicative aspects, with little emphasis on long term and
societal level effects for organisations. In seeking to accommodate these challenges,
the central research question of this thesis is:
Does legitimacy provide a rationale for public relations practice, and if so, in
what ways?
This study draws on institutional theory, with its central imperative of
legitimacy, to address this question. Institutional theory considers the relationship
between organisations and environments from a social constructionist perspective.
Institutions created through the social construction of reality are based on shared,
rational myths of legitimacy which drive organisational and social action, and with
which organisations need to demonstrate compliance through their organisational
ceremonies or practices. These two central contributors to legitimacy -- rational
myths and ceremonies -- provide the framework guiding the study. The study was
conducted around issues about the corporate social responsibility (CSR) of the four
major Australian banks.
In order to consider relationships between public relations practice and
legitimacy as an institutional concept, Giddens' theory of structuration is used as a
theoretical apparatus to straddle the rational myths of legitimacy at the level of
institution, with public relations practice related to ceremonies at the level of action.
'Structuring moments' identified in media coverage provide sites of microanalysis
of the intense social construction of rational myths of legitimacy that include
organisations and publics. Through these theoretical devices, a number of guiding
research questions shape the study:
RQ i): What is learned about the social construction of rational myths about
legitimacy by studying media coverage about CSR in Australian banking?
RQ ii): What is learned about legitimacy by studying public relations
practices in relation to media coverage about CSR in Australia banking?
A longitudinal, qualitative, case study approach was taken to explore the
research questions in this study. As legitimacy was viewed as a process of ongoing
social construction, a temporal bracketing strategy (Langley, 1999) was used to
examine the relationships between the level of institution and of action over the six
year period of the study. Media coverage, annual and social impact reports, and
interviews were used as sources of data to examine the institutionalisation of
corporate social responsibility in the Australian banking industry.
The findings of the study show that there is a dynamic relationship between
public relations and legitimacy at both theoretical and practical levels. Through the
duality of structure lens, theoretically public relations can be conceived as agency
and legitimacy as structure. The influence of these two dynamically interrelated
levels of agency and structure is both constituted by human agency and is the
medium of the institutions (Sewell, 1992). Public relations practices, therefore, can
be seen as human agency that both shapes and is shaped by legitimacy. If legitimacy
represents a dominant concept of organisational success, it is also a rationale for
public relations practice as an act of human agency that seeks to create alignment
between organisations and publics in their environment.
As such, public relations practices are not just activities. Rather, public
relations practices constitute a central resource that organisations can access to exert
power to create and manage their legitimacy within the broader environment. Public
relations practices, therefore, are resources because they are embedded within the
deep structures of society that influence organisational practice, but also are actions
that allow the organisation to shape those structural arrangements. This process takes place within webs of communication and relationships between organisations and
publics that form institutionalised legitimacy.
This study also found that public relations practice is a balance between the
demands of time and space. The traditional focus of public relations studies has been
on incidents of compressed time and space, such as crises and campaigns. This study
suggests that expanded periods of time and space are also integral to how and why
public relations make a contribution as, over time, there were shifts to the
institutional arrangements that guide public relations practices. This suggests that
there is a compression of time and space as organisations and publics communicate
in their relationship and an expansion of time and space to shift frames of social
structures and legitimacy. It is through this juxtaposition of time and space, and
across dual levels of structure, that legitimacy provides a rationale for public
relations practices.
The conclusions of this research make a major contribution to public relations
theory by building a model for considering how legitimacy provides a raison d'être
for public relations practices. As such, the model developed in this research provides
a theoretical framework of how public relations practices contribute to organisational
legitimacy at a societal level. The study also provides deeper insights to the role of
public relations practices in managing organisational legitimacy at the level of
action. In doing so, it addresses theoretical and methodological issues of the
conflation of publics and environment.
A number of opportunities for further research are presented by this study in
understanding drivers of public relations practices and the role of inspection forums
in processes of legitimacy. For practice, there are implications of taking a longer
term perspective to considering the role of public relations practices, its impact on
organisational success and, therefore, how it is evaluated.
5
Bartlett, Jennifer Lea. "Web of institutionalised legitimacy : building a model of legitimacy as a raison d'etre for public relations practice". Queensland University of Technology, 2007. http://eprints.qut.edu.au/16568/.
Pełny tekst źródłaStreszczenie:
This research responds to calls for the establishment of an overriding rationale, or raison d'être, for public relations practice. Several scholars are suggesting that the construct of legitimacy provides an overarching rationale that would link public relations practice across organisations, industries and countries (Boyd, 2000; Massey, 2001; Metzler, 1995, 2001; van Ruler & Vercic, 2005; Vercic, van Ruler, Butschi, & Flodin, 2001). However, existing public relations studies using legitimacy have focused on the communicative aspects, with little emphasis on long term and societal level effects for organisations. In seeking to accommodate these challenges, the central research question of this thesis is: Does legitimacy provide a rationale for public relations practice, and if so, in what ways? This study draws on institutional theory, with its central imperative of legitimacy, to address this question. Institutional theory considers the relationship between organisations and environments from a social constructionist perspective. Institutions created through the social construction of reality are based on shared, rational myths of legitimacy which drive organisational and social action, and with which organisations need to demonstrate compliance through their organisational ceremonies or practices. These two central contributors to legitimacy -- rational myths and ceremonies -- provide the framework guiding the study. The study was conducted around issues about the corporate social responsibility (CSR) of the four major Australian banks. In order to consider relationships between public relations practice and legitimacy as an institutional concept, Giddens' theory of structuration is used as a theoretical apparatus to straddle the rational myths of legitimacy at the level of institution, with public relations practice related to ceremonies at the level of action. 'Structuring moments' identified in media coverage provide sites of microanalysis of the intense social construction of rational myths of legitimacy that include organisations and publics. Through these theoretical devices, a number of guiding research questions shape the study: RQ i): What is learned about the social construction of rational myths about legitimacy by studying media coverage about CSR in Australian banking? RQ ii): What is learned about legitimacy by studying public relations practices in relation to media coverage about CSR in Australia banking? A longitudinal, qualitative, case study approach was taken to explore the research questions in this study. As legitimacy was viewed as a process of ongoing social construction, a temporal bracketing strategy (Langley, 1999) was used to examine the relationships between the level of institution and of action over the six year period of the study. Media coverage, annual and social impact reports, and interviews were used as sources of data to examine the institutionalisation of corporate social responsibility in the Australian banking industry. The findings of the study show that there is a dynamic relationship between public relations and legitimacy at both theoretical and practical levels. Through the duality of structure lens, theoretically public relations can be conceived as agency and legitimacy as structure. The influence of these two dynamically interrelated levels of agency and structure is both constituted by human agency and is the medium of the institutions (Sewell, 1992). Public relations practices, therefore, can be seen as human agency that both shapes and is shaped by legitimacy. If legitimacy represents a dominant concept of organisational success, it is also a rationale for public relations practice as an act of human agency that seeks to create alignment between organisations and publics in their environment. As such, public relations practices are not just activities. Rather, public relations practices constitute a central resource that organisations can access to exert power to create and manage their legitimacy within the broader environment. Public relations practices, therefore, are resources because they are embedded within the deep structures of society that influence organisational practice, but also are actions that allow the organisation to shape those structural arrangements. This process takes place within webs of communication and relationships between organisations and publics that form institutionalised legitimacy. This study also found that public relations practice is a balance between the demands of time and space. The traditional focus of public relations studies has been on incidents of compressed time and space, such as crises and campaigns. This study suggests that expanded periods of time and space are also integral to how and why public relations make a contribution as, over time, there were shifts to the institutional arrangements that guide public relations practices. This suggests that there is a compression of time and space as organisations and publics communicate in their relationship and an expansion of time and space to shift frames of social structures and legitimacy. It is through this juxtaposition of time and space, and across dual levels of structure, that legitimacy provides a rationale for public relations practices. The conclusions of this research make a major contribution to public relations theory by building a model for considering how legitimacy provides a raison d'être for public relations practices. As such, the model developed in this research provides a theoretical framework of how public relations practices contribute to organisational legitimacy at a societal level. The study also provides deeper insights to the role of public relations practices in managing organisational legitimacy at the level of action. In doing so, it addresses theoretical and methodological issues of the conflation of publics and environment. A number of opportunities for further research are presented by this study in understanding drivers of public relations practices and the role of inspection forums in processes of legitimacy. For practice, there are implications of taking a longer term perspective to considering the role of public relations practices, its impact on organisational success and, therefore, how it is evaluated.
6
Boyle, Martin. "Towards justice and validity, an investigation into Habermas' theory of legitimacy". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ57699.pdf.
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Bitektine, Alexandre B. "Legitimacy properties and their implications for institutional theory and strategic management". Thesis, McGill University, 2008. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=115624.
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This doctoral thesis seeks to advance our understanding of organizational legitimacy through the analysis of types and properties of legitimacy and of its relation to the concepts of status and reputation. More specifically, this doctoral thesis seeks to contribute to organizational theory and strategic management by (1) reviewing and systematizing legitimacy types discerned in the literature and contrasting legitimacy with related concepts of reputation and status, (2) identifying the properties of legitimacy, and (3) exploring some of the implications of these properties for management practice and strategic management research.The doctoral research is presented in the form of a manuscript-based thesis consisting of three interrelated papers:
1. Organizational Legitimacy as a Form of Judgment. Through the analysis of legitimacy definitions, types and typologies, and operationalizations, this study first develops an enumerative definition of organizational legitimacy, maps different types of legitimacy discerned in the literature onto the process of legitimacy judgment formation and highlights the fundamental differences between cognitive and sociopolitical legitimacy types. This paper then advances a conceptualization of cognitive and sociopolitical types of legitimacy, reputation and status as four different types of judgment that actors can render in respect to an organization and explores some implications of this approach for organizational research, namely the role of social judgments in exchange partner selection and the use of social judgments under conditions of uncertainty.
2. Legitimacy-Based Entry Deterrence in Inter-Population Competition. This paper develops a theory of competitive social norm manipulations and explores the strategies that well-established organizational populations use to build legitimacy-based barriers to entry into their domain. The study develops a typology of legitimacy manipulation strategies that established organizational populations use to prevent, eradicate or palliate the new entrants' impact by: (1) changing the relative importance of legitimacy dimensions, (2) raising the legitimacy threshold and (3) altering perceptions of competitors' performance. Successful legitimacy manipulations are shown to lead to institutional immunization of the incumbents against similar competitive challenges in the future.
3. Defensive Institutional Strategies in Emergent Industries. Through a comparative analysis of two emergent industries in Canada, this study advances a conceptualization of the process of emergence of a new industry from a successful innovative business model, focusing on sequential lines of institutional defense that are available to emergent industries that come under such attacks: (1) keep a low profile; (2) form a trade association; (3) develop an industry code to provide guidelines and member coordination; (4) enforce the code through self-policing; (5) if everything else fails to end the attack, invite the government to impose regulation. Illustrations of the application of these strategies are provided.
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Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys". Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.
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Recent corporate reporting history is well–known for its corporate failures and
questionable accountancy practices, many of which caused the profession to be
frowned upon. However, the splodge on the accounting profession?s reputation
goes deeper than its corporate reporting failures. The scientific foundation
thereof is also being questioned in academic circles. Even though accounting
scholars have been trying to formulate foundational accounting theories, it has
been the accounting regulators that have been more successful in promoting
their versions of what accounting theory should be, which place a question
mark on the legitimacy of current day accounting theory. This thesis aims to
delve deeper into the foundational philosophies of accounting and its impact on
the practice of accounting.
With the current accounting globalisation efforts, the profession?s stewardship
function is becoming less prominent in its promulgated standards, which in
turn brings the focus on the many questionable ethical practices found in the
profession. Even though the regulatory bodies require their members to commit
themselves to professional codes of conduct, which entails competency,
integrity, objectivity and confidentiality, the 1st article in this thesis claims that
ethical conduct is more than mere adherence to rules and regulations. It is also
about the image of not only the profession, but also accounting research and
education.
Accounting is broadly practised, researched and taught within its so–called
conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which
accounting theory is based. However, many accounting scholars are openly
critical of presenting accounting theory as a set of practical guidelines. The 2nd
article in the thesis concludes that, from an academic perspective, accounting
theory should be based on three quintessential guidelines. The first of which is
its primary purpose of reporting on the historic economic events, secondly the
provision of useable and comparable information about these events and finally,
the facilitation of business decisions based on relevant and reliable information.
In the above mentioned business decisions, the concept of value is often taken
for granted and many accounting techniques? effectiveness is judged on how
well it approximates an item?s value. The 3rd article argues that the multiple
purposes for which accounting information is used complicates the issue of
value, as reported by accounting. Two key conflicting valuation perspectives are
the so–called decision–usefulness and true income perspectives. The current
drive towards fair value accounting, as opposed to historic cost accounting, cast
doubts on the reliability and relevance of accounting information. Even though
it may be argued that value–based techniques are more relevant because it is a
better reflection of the current business conditions, the mere subjective nature
thereof and the accountant?s objective valuation skills make the true relevance
of this information questionable. Furthermore, mixed model valuations found in
financial statements makes cross–company information unreliable.
Accountancy research of the past four decades focussed on the concept of user
decision–usefulness. The user is also pre–eminent in the globalisation of
accounting standards of the FASB and the IASB, where users are specified as
the equity investors, lenders and capital providers. The 4th article acknowledges
that although these user categories are important consumers of the financial
data, there are other users which are also impacted by the financial information
and the company?s operational performances. There are also concerns over
accounting?s key assumptions, such as its quantification and predictive
abilities, which are fundamental to the decision–usefulness objective.
Furthermore, there are questions around how the regulators decided what
information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in
contrast to claims of accounting as an academic discipline in the social
sciences. The reality is that the practices of the profession will probably always
play a central role in what is taught at university level, and the regulators, as
the final authority on accounting standards, will probably remain dictatorial in
promulgating their versions of accounting theory. Yet, accounting and its wide
spread impact on society, makes it a key discipline within the economical and
management sciences. It is therefore essential for the resurrection of accounting
as a social scientific discipline that there is a return to foundational accounting
research that will prepare (and enable) prospective practitioners and academics
to question the status quo and push back on accounting practices that are
threatening to extinguish the flame of accounting scholarship.Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.
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Assad, Mussa Juma. "Accounting in non-governmental organisations : towards a theory of navigating legitimacy". Thesis, University of Southampton, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390587.
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Griffith, Kevin. "Corporate social reporting in South Africa : a test of legitimacy theory". Master's thesis, University of Cape Town, 2002. http://hdl.handle.net/11427/5634.
Pełny tekst źródłaKsiążki na temat "Legitimacy theory"
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Bakan, Joel. Partiality and legitimacy in constitutional theory. [Toronto, Ont.]: Faculty of Law, University of Toronto, 1988.
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Dag, Anckar, Nurmi Hannu i Wiberg Matti, red. Rationality and legitimacy: Essays on political theory. Helsinki, Finland: Finnish Political Science Association, 1988.
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Repoliticizing management: A theory of corporate legitimacy. Burlington, VT: Ashgate, 2005.
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Legitimacy and history: Self-government in American constitutional theory. New Haven, Conn: Yale University Press, 1992.
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Vinx, Lars. Hans Kelsen's pure theory of law: Legality and legitimacy. Oxford: New York : Oxford University Press, 2007.
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Terrorism, identity, and legitimacy: The four waves theory and political violence. Abingdon, Oxon, England: Routledge, 2010.
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Albert, Weale, i Nentwich Michael 1964-, red. Political theory and the European union: Legitimacy, constitutional choice and citizenship. London: Routledge, 1998.
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Ceren, Ozer, i Center for Global Development, red. A "better" globalization: Legitimacy, reform, and governance. Washington, D.C: Center for Global Development, 2004.
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Globalization and sovereignty: Rethinking legality, legitimacy and constitutionalism. Cambridge: Cambridge University Press, 2012.
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The legitimacy of the Middle Ages: On the unwritten history of theory. Durham: Duke University Press, 2010.
Znajdź pełny tekst źródłaCzęści książek na temat "Legitimacy theory"
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Schiopoiu Burlea, Adriana, i Ion Popa. "Legitimacy Theory". W Encyclopedia of Corporate Social Responsibility, 1579–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_471.
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Gulluscio, Carmela. "Legitimacy Theory". W Encyclopedia of Sustainable Management, 1–7. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_175-1.
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Gulluscio, Carmela. "Legitimacy Theory". W Encyclopedia of Sustainable Management, 2209–15. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_175.
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Schulz, Deike. "Legitimacy Theory II: Legitimacy Judgments". W Encyclopedia of Sustainable Management, 1–4. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_963-1.
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Schulz, Deike. "Legitimacy Theory II: Legitimacy Judgments". W Encyclopedia of Sustainable Management, 2215–18. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_963.
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Vila-Henninger, Luis Antonio. "Theory". W Social Justification and Political Legitimacy, 27–64. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51716-8_2.
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Heywood, Andrew. "Power, Authority and Legitimacy". W Political Theory, 122–51. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-27364-5_5.
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Heywood, Andrew. "Power, Authority and Legitimacy". W Political Theory, 109–41. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1057/978-1-137-43728-0_5.
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Moloi, Tankiso, i Tshilidzi Marwala. "The Legitimacy Theory and the Legitimacy Gap". W Advanced Information and Knowledge Processing, 103–13. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42962-1_12.
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Petkova, Iva. "Ethnography at the Threshold: A Confessional on Theory and Method". W Engineering Legitimacy, 175–85. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90707-9_7.
Pełny tekst źródłaStreszczenia konferencji na temat "Legitimacy theory"
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Kaminsky, Jessica. "Mapping WASH Sustainability Frameworks to Legitimacy Theory". W Construction Research Congress 2014. Reston, VA: American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413517.053.
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Mo, Kaiyang. "An Analysis of Chinese Traditional Legitimacy Theory". W 2020 5th International Conference on Modern Management and Education Technology (MMET 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201023.003.
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Chen, Gang. "Design IT Policy Based on Suchman Legitimacy Theory". W 2009 3rd International Symposium on Intelligent Information Technology Application Workshops (IITAW). IEEE, 2009. http://dx.doi.org/10.1109/iitaw.2009.38.
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Mello, Henrique. "Communicational Theory of Law and topology of juridical legitimacy". W XXVI World Congress of Philosophy of Law and Social Philosophy. Initia Via, 2015. http://dx.doi.org/10.17931/ivr2013_sws30_01.
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Kravchenko, Oleg. "VOTER TURNOUT IN ELECTIONS AND THE PRINCIPLE OF LEGITIMACY OF STATE POWER". W Development of legal systems in Russia and foreign countries: problems of theory and practices. ru: Publishing Center RIOR, 2022. http://dx.doi.org/10.29039/02090-6-0-86-93.
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The article reveals the question of the ratio, on the one hand, the voter turnout in the elections for voting, and on the other hand, the principle of the legitimacy of state power. It is proposed, in the legal aspect, to consider voter turnout more broadly, namely through the prism of constitutionalism, including taking into account the principle of legitimacy of state power.
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Hagerer, Ilse, i Uwe Hoppe. "German Universities as Actors in Organizational Design – A Qualitative Study". W Fifth International Conference on Higher Education Advances. Valencia: Universitat Politècnica València, 2019. http://dx.doi.org/10.4995/head19.2019.9333.
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After the latest reforms in higher education according to the NPM (New Public Management), the autonomy of universities and the organizational perspective have been strengthened. According to predominantly used neo-institutional research in higher education, organizations adapt their structure by the pressure of legitimacy from outside. So the research question arises, if universities are actors and if so, what are the influencing factors on organizational structure. The goal is to point out the reasons for organizational design and if they act on their own or only adapt changes by pressure from outside. For this, interviews with 16 experts in faculty management are conducted and interpreted using qualitative content analysis according to Mayring and Grounded Theory. The results show that it is possible for faculties to change and design their organizational structures. There is staff responsible for this task. They work in the faculty between management and administration. Reasons to change the organizational structure are not caused by legitimacy. Much more, the new tasks cause a real need for new positions. This argumentation is not in line with neo-institutionalism. So the results strengthen the thesis that neo-institutionalism is not sufficient anymore to explain the organizational change of universities.
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Sležková, Anna. "Přínos politické teorie Hannah Arendtové pro uchopení zákazu zpředmětnění člověka jako ústavněprávní kategorie: Na rozcestí mezi otázkou proporcionality a legitimity". W Naděje právní vědy 2022. University of West Bohemia, Czech Republic, 2023. http://dx.doi.org/10.24132/zcu.nadeje.2022.601-610.
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In its case-law, the Constitutional Court opened the way for a ban on the objectification of human beings in the Czech constitutional order. However, the actual content of this prohibition has remained unclear and its impact banal. It has become a call for strict consideration of the specific circumstances of the case under the proportionality test. It is only in later times that decisions of the Constitutional Court have emerged which shift the impact of this prohibition to the level of legitimacy. Hannah Arendt’s political theory offers important concepts that can help to elaborate the content of the prohibition precisely in terms of the question of legitimacy. Using her notion of power and prejudice, it is possible to propose an understanding of the prohibition of objectification of man as their political freedom, that is, as their right to share in power and to be free from prejudices that would imply their incapacity, unfitness or unworthiness for such a share. Such a conception, however, brings about a radical reversal in the assessment of the legitimacy of the interference with human rights. It necessarily excludes individual interventions based on scientific knowledge of the human being and seeking to treat the future risk that a person’s behaviour may pose to society or to themselves. This notion of legitimacy is already emerging in international human rights law, most notably in the UN Convention on the Rights of Persons with Disabilities. The space freed up by refraining from the described individual interventions does not necessarily remain empty. It is not only possible, but even obligatory, to concentrate efforts on treating potential risks to society and the individual by focusing on the environment and advocating for its accessibility for everyone.
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Liu, Ming, i Haiying Huang. "Legitimacy of the Hertzian Assumptions for Poroelastic Spherical Indentation". W 57th U.S. Rock Mechanics/Geomechanics Symposium. ARMA, 2023. http://dx.doi.org/10.56952/arma-2023-0921.
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ABSTRACT Key assumptions in establishing the classical Hertzian solution for contact between two linear elastic spherical bodies are that the contact is non-conforming and the contact radius is assumed to be much smaller than the radii of the two spheres. For the particular case when one rigid sphere is pressed against a linear elastic half space, the contact radius is only related to the radius of the sphere and the depth of penetration. Poroelastic contact has recently become a subject of interest for poroelasticity characterization of fluid-filled porous media. When a rigid sphere gets in contact with a poroelastic half space, the Hertzian assumption on the contact radius is still applicable at both the undrained and drained limits. However, an open question yet to be addressed is whether this assumption is legitimate for the transient phase. In this work, we address this fundamental question for two particular classes of poroelastic spherical indentation by first analyzing the problems theoretically assuming the Hertzian assumptions still hold and then conduct finite element simulations by modeling the indentation action through a frictionless contact algorithm based on the penalty method. The results indicate that though rigorously speaking, poroelasticity could result in deviation from the Hertzian assumption during the transient phase, for the particular cases involving step-displacement or step-force loading, the Hertzian assumption on the contact radius is legitimate if the objective is to determine the integrated force or displacement response of the indenter. INTRODUCTION Hertzian solution for frictionless contact between two linear elastic bodies (Hertz, 1881) is the theoretical basis for material characterization using spherical indentation to measure mechanical properties such as hardness, strength and toughness (Johnson, 1982, 1987; Lawn, 1993). Recent experiments with fluid filled porous materials such as polymeric gels and hydrated bones have demonstrated that spherical indentation could also be an effective technique for poroelasticity characterization (Hu et al., 2010; Kalcioglu et al., 2012; Oyen, 2008; Galli and Oyen, 2008; Lai and Hu, 2017, 2018; Islam and Oyen, 2021). In theory, if a rigid sphere is pressed into a linear poroelastic half space consisting of incompressible constituents, elastic constants can be determined from the undrained and drained limits according to the Hertzian contact solution. For the particular cases when the sphere is subjected to either step-displacement or step-force loading, hydraulic diffusivity or the coefficient of consolidation can be obtained from the transient response by matching the measured indentation force or displacement as a function of time against a master curve. Attempts have been made to establish this type of master curves numerically for step displacement loading (Hu et al., 2010; Lai and Hu, 2017) and semi-analytically for step force loading (Agbezuge and Deresiewicz, 1974; Oyen, 2008).
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Purwanto, Nathaniel Antaresta. "CORPORATE SOCIAL RESPONSIBILITY ON THE GLOBAL STAGE: A LEGITIMACY EXAMINATION IN EMERGING MARKETS". W 2024 SoRes Dubai –International Conference on Interdisciplinary Research in Social Sciences, 19-20 February. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.154155.
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Prior research suggests that emerging market multinationals (EMNEs) increasingly adopt corporate social responsibility (CSR) as a tool to gain legitimacy abroad. Although many scholars have investigated the relationship between CSR and Internationalization to be positive, a number of factors that influence the relationship have been continuously studied in recent years. To examine the CSR-Internationalization relationship in the context of EMNEs, it is necessary to take a different theoretical approach than for developed market multinationals. Building on stakeholder theory, this thesis investigates the effect of CSR on the Scope of Internationalization of EMNEs including the moderating effect of host market development level and state ownership. To address this research question, I performed a multiple linear regression analysis on a sample of 105 EMNEs. Based on this theoretical approach, I predict a positive relationship between CSR and Internationalization and a positive moderating effect of host market development level and state ownership on that relationship. The findings of this thesis conclude that CSR has a significant positive effect on the scope of internationalization, while the effect of host market development level and state ownership remains unclear and insignificant. It sheds light on the importance of considering non-economic factors in understanding the international expansion of firms from emerging markets.
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Singh, Ranjita M. "Increased sustainability initiatives among the largest Canadian firms: Routine, strategic or board oversight". W New outlooks for the scholarly research in corporate governance. Virtus Interpress, 2023. http://dx.doi.org/10.22495/nosrcgp12.
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Using a multi-theory framework, we analyze why there is a difference in reporting between firms in their number of sustainability indicators. Firms not only need to earn profits but also contribute to the well-being of society and the environment. A firm’s corporate social responsibility (CSR) activities as visible from its sustainability reporting disclosure help it in various ways such as gaining greater legitimacy among its stakeholders, improving its competitive advantage (Grant et al., 2015), attracting talent (Turban & Greening, 1996), reducing risk (Godfrey et al., 2009), etc. Formal sustainability reporting has been available for over two decades and is no longer considered novel. However, the diversity and details in their reporting differ among these firms
Raporty organizacyjne na temat "Legitimacy theory"
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Hendricks, Beau A. Institutions and Organizations: Exploring the Interdependencies of Legitimacy Theory and Strategic Communication in Afghanistan. Fort Belvoir, VA: Defense Technical Information Center, kwiecień 2010. http://dx.doi.org/10.21236/ada523181.
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Potts, Tavis, Paul Dargie, Maren Mitchell, Daria Shapovalova i John Bone. Climate Assemblies and Deliberative Democracy: A Global Best Practice Review. University of Aberdeen, 2024. http://dx.doi.org/10.57064/2164/23210.
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With climate change policies increasingly used as a tool for further political polarisation, it is important to explore tools that could help bring the public on board with climate ambition. Climate assemblies, if done to a high standard, can increase community empowerment while rebuilding legitimacy within policy-making from the view of the general public. Whilst climate assemblies are important it is also vital to research theoretical approaches as well as real-world experience of climate assemblies to develop better understanding of how assembly outputs can effectively develop and legitimise climate policy and support participatory democracy. This report is developed by the Just Transition Lab at the University of Aberdeen. It is part of the Just Transition Communities Project led by North East Scotland Climate Action Network Hub and funded by the Scottish Government Just Transition Fund. The project plans to explore how communities in the North East Scotland can be involved in and drive the process of designing, creating, and delivering a just transition. This report aims to inform future climate assemblies initiatives, leading to increased community participation in climate change mitigation and adaptation policy. This report provides a literature review as an introduction to deliberative democracy and climate assemblies. It examines theory and practice in all the relevant aspects of using climate assemblies to increase public awareness of climate change, aid climate policy-making, and increasing the legitimacy and public acceptance of current and future policies. From the design of climate assemblies to participant recruitment, scale, and outcomes – this report provides an overview of theoretical approaches and 14 case studies of climate assemblies to present a rounded view of deliberative democracy in practice.
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van den Boogaard, Vanessa, i Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, marzec 2021. http://dx.doi.org/10.19088/ictd.2021.003.
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Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax or fee in the previous year, representing on average 9.5 per cent of annual income. We also find that, among households that contribute, poorer ones contribute larger amounts than richer ones, with higher incidence in relation to their income. Further, in line with theory and expectations, informal payments have inequitable community-level effects, with individuals in wealthier communities making more informal payments than in poorer ones and, correspondingly, having access to a greater number of public goods. We then consider four explanations for the prevalence of IRG. First, IRG clearly fills gaps left by weak state capacity. Relatedly, we show that IRG can bolster perceptions and legitimacy of the state, indicating that sub-national governments may actually benefit from informal taxation. Second, informal taxing authorities are more effective tax collectors than the state, with informal taxing authorities having greater legitimacy and taxpayers perceiving informal payments to be fairer than those levied by the state. Third, dispelling the possibility that informal payments should be classified as user fees, taxpayers overwhelmingly expect nothing in return for their contributions. Fourth, in contrast to hypotheses that informal payments may be voluntary, taxpayers associate informal payments with punishment and informal institutions of enforcement. Our research reinforces the importance of IRG to public goods provision in weak formal institutional contexts, to everyday citizens, and to policymakers attempting to extend the influence of the federal state in south-central Somalia. Foremost, informal tax institutions need to be incorporated within analyses of taxation, service delivery, social protection, and equity. At the same time, our findings of the complementary nature of IRG and district-level governance and of the relative efficiency of revenue generation by local leaders have important implications for understanding statebuilding processes from below. Indeed, our findings suggest that governments may have little incentive to extend their taxing authority in some fragile contexts.
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Berdan, Robert, Terrence Wiley i Magaly Lavadenz. California Association for Bilingual Education (CABE) Position Statement on Ebonics. Center for Equity for English Learners, 1997. http://dx.doi.org/10.15365/ceel.statement.1997.1.
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In this position statement, the authors write in support of Ebonics (also known as African American Vernacular English, Black English, Black Dialect, and African American Language) as a legitimate language. The linguistic and cultural origins of Ebonics is traced, along with its legitimacy by professional organizations and the courts. CABE asserts that the role of schools and teachers is therefore to build on students’ knowledge of Ebonics rather than replace or eradicate Ebonics as they teach standard English. This position statement has implications for teacher training.
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Liaga, Emmaculate Asige. Towards Local Approaches and Inclusive Peacebuilding in South Sudan. RESOLVE Network, październik 2021. http://dx.doi.org/10.37805/pn2021.24.lpbi.
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The post-liberation peacebuilding in South Sudan, which largely drew from liberal peace theory, was employed between 2005 (after the signing of the Comprehensive Peace Agreement (CPA) and before the referendum, secession, and independence in 2011) and December 2013 (when it imploded into a civil conflict) and proved insufficient to sustain the fragile peace that briefly existed after the country’s secession from Sudan. After a protracted conflict lasting almost half a decade and the presence of multiple peace actors, the lack of a comprehensive and coordinated peacebuilding strategy proved detrimental. This failure is partly due to poor coordination between stakeholders and lack of local/domestic legitimacy, leading to insufficient peacebuilding and an aggravation of the 2013 conflict. Over the years, liberal peacebuilding strategies, which emphasize formal institution-building and statebuilding in fragile and conflict-affected environments, continue to produce mixed to poor results and fragile peace. This decline has resulted in the shifting of discourses and operations within peacebuilding, a paradigm shift that pays greater attention to localization and the local context in the conceptualization of peacebuilding objectives and strategies. This transformation promotes local ownership and inclusivity in peace processes and their dividends. The dialogue on inclusive peace has thus gained momentum, bearing a need to fully engage both states and societies in this process. The “local” in peacebuilding forms an important resource when solving root causes of conflicts, as in South Sudan, by improving awareness of the cultural and historical diversity in a given context.
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Sithole, Neo, Gabriel Cyril Nguijol i Martina Micozzi. Crisis of Democratic Political Legitimacy and Emerging Populism in Africa. European Center for Populism Studies (ECPS), maj 2024. http://dx.doi.org/10.55271/rp0056.
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This report provides an overview of the second regional panel organized by the ECPS titled “Crisis of Democratic Political Legitimacy and Emerging Populism in Africa,” which took place online on May 9, 2024. Moderated skillfully by Dr. Chipo Dendere, the panel included experts from Southern Africa, Central Africa, and beyond. They offered a comprehensive examination of the largely overlooked phenomenon of populism in Africa. Through their insightful presentations, the panelists analyzed the various forms and behaviors of populism on the continent, tracing its historical role as a galvanizer during anti-colonial struggles for self-determination to its current impacts on social and political affairs. A common theme emerged: as both Africa and the globe witness a decline in democratic integrity despite the rise in populist movements, it is crucial to understand the complex roles populism plays—both beneficial and detrimental—in shaping local political landscapes.
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Jackson, Gary M. Warden's Five-Ring System Theory: Legitimate Wartime Military Targeting or an Increased Potential to Violate the Law and Norms of Expected Behavior? Fort Belvoir, VA: Defense Technical Information Center, kwiecień 2000. http://dx.doi.org/10.21236/ada425331.
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Kent, Rollin. Institutional Reform in Mexican Higher Education: Conflict and Renewal in Three Public Universities. Inter-American Development Bank, luty 1998. http://dx.doi.org/10.18235/0008791.
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This paper examines the institutional reform conducted at three public universities in Mexico: the University of Sonora, the University of Guadalajara, and the University of Puebla. In the universities analyzed here, reform came on the heels of conflict resulting from institutional collapse. These organizations had seen their internal control systems dissolve and their external legitimacy relationships crumble. The focus is on policy reform at the governmental level and on changes at the institutional level, especially on the political and management dimensions.
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Gallien, Max, Umair Javed i Vanessa van den Boogaard. Between God, the People, and the State: Citizen Conceptions of Zakat. Institute of Development Studies, sierpień 2023. http://dx.doi.org/10.19088/ictd.2023.041.
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Zakat – one of the five pillars of Islam – is an annual obligatory payment, typically equivalent to 2.5 per cent of an individual’s productive wealth, to a set of appropriate recipients, including the poor. The annual global zakat pool is estimated to make up between US$200 billion and 1 trillion. States have long sought to harness zakat for their own budgets – and legitimacy. To date, however, there has been no systematic empirical discussion of how citizens perceive and engage with state involvement in zakat and how they perceive state-run zakat funds. These perceptions and experiences are central to important questions of how we conceptualise fiscal transfers and the relationship between citizens and states: if zakat is legally treated as a tax, does it function like one too? Do citizens engage with it differently? Does its formalisation strengthen or undermine the social norms in which it is embedded? Summary of Working Paper 167.
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Phillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.
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This research sought to understand the impact of probation inspection on probation policy, practice and practitioners. This important but neglected area of study has significant ramifications because the Her Majesty’s Inspectorate of Probation has considerable power to influence policy through its inspection regime and research activities. The study utilised a mixed methodological approach comprising observations of inspections and interviews with people who work in probation, the Inspectorate and external stakeholders. In total, 77 people were interviewed or took part in focus groups. Probation practitioners, managers and leaders were interviewed in the weeks after an inspection to find out how they experienced the process of inspection. Staff at HMI Probation were interviewed to understand what inspection is for and how it works. External stakeholders representing people from the voluntary sector, politics and other non-departmental bodies were interviewed to find out how they used the work of inspection in their own roles. Finally, leaders within the National Probation Service and Her Majesty’s Prisons and Probation Service were interviewed to see how inspection impacts on policy more broadly. The data were analysed thematically with five key themes being identified. Overall, participants were positive about the way inspection is carried out in the field of probation. The main findings are: 1. Inspection places a burden on practitioners and organisations. Practitioners talked about the anxiety that a looming inspection created and how management teams created additional pressures which were hard to cope with on top of already high workloads. Staff responsible for managing the inspection and with leadership positions talked about the amount of time the process of inspection took up. Importantly, inspection was seen to take people away from their day jobs and meant other priorities were side-lined, even if temporarily. However, the case interviews that practitioners take part in were seen as incredibly valuable exercises which gave staff the opportunity to reflect on their practice and receive positive feedback and validation for their work. 2. Providers said that the findings and conclusions from inspections were often accurate and, to some extent, unsurprising. However, they sometimes find it difficult to implement recommendations due to reports failing to take context into account. Negative reports have a serious impact on staff morale, especially for CRCs and there was concern about the impact of negative findings on a provider’s reputation. 3. External stakeholders value the work of the Inspectorate. The Inspectorate is seen to generate highly valid and meaningful data which stakeholders can use in their own roles. This can include pushing for policy reform or holding government to account from different perspectives. In particular, thematic inspections were seen to be useful here. 4. The regulatory landscape in probation is complex with an array of actors working to hold providers to account. When compared to other forms of regulation such as audit or contract management the Inspectorate was perceived positively due to its methodological approach as well as the way it reflects the values of probation itself. 5. Overall, the inspectorate appears to garner considerable legitimacy from those it inspects. This should, in theory, support the way it can impact on policy and practice. There are some areas for development here though such as more engagement with service users. While recognising that the Inspectorate has made a concerted effort to do this in the last two years participants all felt that more needs to be done to increase that trust between the inspectorate and service users. Overall, the Inspectorate was seen to be independent and 3 impartial although this belief was less prevalent amongst people in CRCs who argued that the Inspectorate has been biased towards supporting its own arguments around reversing the now failed policy of Transforming Rehabilitation. There was some debate amongst participants about how the Inspectorate could, or should, enforce compliance with its recommendations although most people were happy with the primarily relational way of encouraging compliance with sanctions for non-compliance being considered relatively unnecessary. To conclude, the work of the Inspectorate has a significant impact on probation policy, practice and practitioners. The majority of participants were positive about the process of inspection and the Inspectorate more broadly, notwithstanding some of the issues raised in the findings. There are some developments which the Inspectorate could consider to reduce the burden inspection places on providers and practitioners and enhance its impact such as amending the frequency of inspection, improving the feedback given to practitioners and providing more localised feedback, and working to reduce or limit perceptions of bias amongst people in CRCs. The Inspectorate could also do more to capture the impact it has on providers and practitioners – both positive and negative - through existing procedures that are in place such as post-case interview surveys and tracking the implementation of recommendations.