Critical Deconstruction of Literature

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Organisational  Analysis  Assignment  1  

 

Organisational  Analysis  Assignment  1  

Given   Paper   1:   Tata   and   Prasad   (2015)   National   cultural   values,   sustainability   beliefs,   and   organizational  initiative    

Question   In  your  lectures,  four  rationales  for  organisational  analysis  are  described.     1   Critically  discuss  the  argument  presented  by  the  author(s).  

The  topic  that  is  discussed  by  authors  Tata  and  Prasad  in  this  article  relate  to  issues   surrounding  the  sustainability  of  an  organisation.  The  very  first  perspective  that  is   written  is  how  sustainability  is  context  specific;  in  that  people  care  more  about   sustainability  if  they  experience  it  on  a  personal  level.  The  article  then  moves  on  to   argue  that  personal  traits  and  cultural  values  impact  how  an  individual  observes  and   forms  an  opinion  on  sustainability.  This  is  looked  at  using  a  model  which  attempts  to   show  how  cultural  values  “influence  the  sustainability  initiatives  implemented  by   organizations.”  (Tata  &  Prasad  2015,  p.278)  This  is  shown  by  presenting  a  model  that   utilizes  5  dimensions  of  cultural  measurement  to  measure  cultural  attitudes  and   perceptions  on  sustainability  within  an  organization  and  improve  this  aspect.  

2   What  is  the  method  -­‐  how  do  the  author(s)  convince  their  readers?   The  authors  convince  readers  in  a  variety  of  ways  throughout  the  article.  They  first   outline  the  current  state  of  sustainability  in  organisations  and  that  the  outlook  they   have  as  one  that  needs  to  change  for  the  sake  of  future  generations.  The  main  type  of   data  collected  is  qualitative  as  the  writers  use  comparisons  between  countries  to   pinpoint  what  they  are  not  looking  at  national  culture  which  they  believe  is   fundamental  for  sustainability  in  an  organisation.  To  further  convince  readers  that   their  model  is  unique  and  worth  considering,  the  authors  criticize  other  researchers  of   not  looking  at  national  cultures  and  if  they  did  it  had  too  many  inconsistencies.  These   comparisons  ultimately  strengthen  the  validity  of  the  model  which  is  evidence  of  the   authors  projecting  realism;  that  their  model  is  one  of  objective  truth.  The  conclusions   to  their  model  and  findings  is  by  offering  suggestions  of  further  areas  of  research  and   that  their  work  could  prove  useful  for  managers  and  other  researchers  to  have  a   deeper  understanding  on  sustainability  in  organisations.  A  possible  criticism  of  this   conclusion  arises  in  its  lack  of  a  functionalist  perspective  that  the  model  has  not  been   proven  yet  if  it  is  effective  in  improving  or  changing  an  organisations  outlook  on   sustainability.  

3   Drawing  on  your  answers  from  analysing  Q  (1)  and  (2),  critically  analyse  and  match   your  analysis  to  the  rational  given  in  Lecture  1  for  Organisational  Analysis   Due  to  the  qualitative  nature  of  the  model  the  writers  possess  a  rationale  that  best   characterises  the  article  as  that  of  subjective  interpretation  that  want  to  define  and   govern  organisations.  This  is  exhibited  by  the  elaboration  of  various  cultural   dimensions  and  how  they  influence  beliefs  and  perceptions  of  sustainability.  It  directly   relates  to  the  rationale  wanting  to  rewire  or  change  the  viewpoint  of  the  constructors   which  in  this  case  are  organisations.    

 

   

Organisational  Analysis  Assignment  1  

Given  Paper  2:  Powel  and  Osborne  (2015)  Can  Marketing  Contribute  to  Sustainable  Social  Enterprise  

Question   In  your  lectures,  four  rationales  for  organisational  analysis  are  described.     1   Critically  discuss  the  argument  presented  by  the  author(s).  

The  context  of  Powel  and  Osborne’s  research  is  about  marketing  being  an   effective  tool  in  producing  satisfactory  sustainability  practices  in  social  enterprises.   This  was  communicated  initially  through  the  expression  of  new  ideas,  questioning   the  impact  of  marketing  and  outlining  alternative  approaches  for  social   enterprises  to  achieve  sustainability  objectives.  Other  types  of  methodology  to   convey  the  notion  of  the  paper  was  by  using  a  case  study  strategy  and  a   conceptual  model  to  elaborate  the  topic.  The  case  study  strategy  operated  by   using  four  cases  that  were  classified  by  age  and  consisted  of  semi-­‐structured   interviews  from  the  chief  executive  officer  of  social  enterprises.  These  four  cases   were  used  to  explore  themes  that  were  common  between  each  case  to   fundamentally  explain  if  there  was  a  correlation  between  marketing  and   sustainability.  The  conceptual  model  presented  in  the  paper  suggested  that  a   relationship  marketing  approach  be  implemented  into  management  to  show  that   marketing  is  part  of  three  step  progression  for  eventually  capturing  sustainability.   From  the  narrative  the  ontological  position  of  the  paper  can  be  identified  as  being   nominalism  due  to  the  expression  of  new  and  untested  ideas  which  are  merely   theoretical  and  not  real  truths  that  will  function  with  complete  reassurance.    

  2   What  is  the  method  -­‐  how  do  the  author(s)  convince  their  readers?  

Evidence  was  gathered  through  an  emic  stratagem  which  “investigates  how  local   people  think”  (Kottak  2006  p.  47)  that  is  internal  to  an  organisation  it  is  a  more   personal  expression  of  information  compared  to  the  etic  approach.  Since  the   interviewing  of  social  enterprise  Chief  executive  officers  is  an  internal  source  of  an   organisation  it  is  classified  as  emic.    The  information  gathered  from  the  interviews   can  only  be  analysed  qualitative  because  it  requires  a  more  personal   understanding  of  an  individual’s  motives  and  values.  Unlike  quantitative  analysis   there  are  no  “universally  applicable  techniques  that  can  be  applied  to  generate   findings,”  (Referencing  Method  2019,  para  17.)  it  requires  critical  thinking  with   which  the  authors  have  used  by  the  peroration  of  their  research.  The  conclusion  is   exhibited  as  “indicative  rather  than  definitive,”  (Powell  &  Osborne  2015    p.38)  the   data  gathered  from  the  four  interviews  are  not  true  of  all  organisations  it  is  far  too   small  of  a  sample  space  and  they  take  note  of  this  as  an  area  of  further  research  of   whether  the  findings  transcend  between  cultures.    

  3   Drawing  on  your  answers  from  analysing  Q  (1)  and  (2),  critically  analyse  and  match  

your  analysis  to  the  rational  given  in  Lecture  1  for  Organisational  Analysis   The  type  of  thinking  used  in  this  paper  is  to  give  a  glimpse  into  possible  alternative   approaches  to  how  businesses  should  tackle  a  situation.    This  can  be  reasoned  by   the  auxiliary  decisions  that  are  given  by  Powel  and  Osborne  such  as  the   importance  of  building  and  maintaining  long  term  partnerships  between  business   and  relationships  between  customers  for  the  prosperity  of  social  enterprises.      

 

Given  Paper  3:  Cho,  C.,  Laine,  M.,  Roberts,  R.  and  Rodrigue,  M.  (2019).  Organized  hypocrisy,   organizational  façades,  and  sustainability  reporting.  

Question   In  your  lectures,  four  rationales  for  organisational  analysis  are  described.    

Organisational  Analysis  Assignment  1  

1   Critically  discuss  the  argument  presented  by  the  author(s).  

1.   The  paper  was  written  on  the  premise  that  currently  in  corporation   sustainability  reporting  is  not  as  impactful  as  it  should  be  in  changing  the  way   organisations  act  towards  social  and  environmental  issues  as  they  do  not   disclose  everything  to  stakeholders.  The  authors  believe  “legitimacy  or   reputational  threats  tend  to  drive  sustainability  reporting  decisions”  (Cho,  C  et   al.  p.  79).  This  suggests  that  the  ontological  position  favoured  by  the  writers  is   that  of  realism,  that  objective  truths  are  important  for  sustainability  reporting   as  it  creates  real  change  in  corporations.    It  is  superseded  by  the  fact  that   hypocrisy  and  facades  limit  the  “prospects  that  sustainability  reports  will  ever   evolve.”  (Cho,  C  et  al.  2019  p.  78)  The  authors  do  not  present  a  framework  but   does  refer  to  Brunsson’s  model  of  organized  hypocrisy  and  research  on   organizational  façades  to  demonstrate  their  importance  in  governing   credibility  of  an  organisation  and  it  is  a  direct  cause  of  conflict  between  the   interests  of  stakeholders.  They  urge  for  reporting  to  be  through  a  “nuanced   theoretical  lens”  to  ultimately  portray  corporations  with  integrity.    

  2   What  is  the  method  -­‐  how  do  the  author(s)  convince  their  readers?  

The  data  that  the  research  is  dependent  on  are  the  examples  of  poor  sustainability   reporting  from  large  natural  resource  corporations.  As  mentioned  earlier  the  work   of  other  researchers  is  used.  The  data  is  collected  qualitatively,  and  it  is  possessing   a  realist  ontology.  The  various  authors  of  this  paper  seek  for  corporations  to  reveal   the  truth  they  explicitly  state  that  the  natural  resource  corporations  were   analysed  qualitatively.  An  example  of  this  analysis  was  when  looking  for  similarity   between  corporations  when  observing  their  activities  for  each  organisational   façade.  The  conclusions  of  their  research  are  presented  in  a  nominalist  way  as   both  sides  of  the  argument  are  discussed  with  the  view  that  “organizational   hypocrisy  and  facades  can  be  beneficial  for  the  broader  society”  while  on  the  other   hand  it  develops  social  distrust  and  being  truthful  could  be  more  beneficial.  The   writer’s  conclusions  and  the  premise  of  their  research  can  be  challenged,  and  this   is  written  when  they  say  that  the  “tricky  issue  here  is  whether  the  motive  behind   hypocrisy  is  to  conceal  an  unpleasant  truth  or  to  reduce  the  difference  between   current  and  aspirational  reality.”    Not  always  is  telling  the  whole  truth  the  best   course  of  action  as  it  can  create  more  problems  or  jeopardise  an  organisation.  

  3   Drawing  on  your  answers  from  analysing  Q  (1)  and  (2),  critically  analyse  and  match  

your  analysis  to  the  rational  given  in  Lecture  1  for  Organisational  Analysis   In  terms  of  the  rational  that  best  describes  the  research  by  Herscheim  and  Klein  is   that  of  opening  up  alternative  interpretations  and  possibilities  of  organisations   and  events  surrounding  organisations.  To  uncover  multiple  narratives  of   organisational  ‘realities.’    

 

   

Organisational  Analysis  Assignment  1  

Given  Paper  4:  Atkins  Thomson  and  Maroun  (2015)  Good  News  from  nowhere  imagining  utopian   sustainable  accounting  

Question   In  your  lectures,  four  rationales  for  organisational  analysis  are  described.     1   Critically  discuss  the  argument  presented  by  the  author(s).  

The  narrative  of  this  piece  is  that  the  only  way  to  change  accountability  and   sustainability  reporting  is  to  first  create  a  sustainable  world.  The  writers  attempt  to   convey  this  using  a  “fourfold”  method  of  an  auto-­‐ethnographic  approach,  a  contextual   dialogue  on  different  types  of  accounting  individuals,  Morris’  utopian  metaphor  and   stakeholder  accountability  events  through  a  fictional  dystopian  recount.  The  authors   believe  that  “current  efforts  at  integrated  reporting  are  unlikely  to  change  how  large   companies  do  business  in  order  to  judge  the  risk  of  climate  change  in  the  short  term.”   (Thomson  &  Maroun  2015  p.  651)  The  ontological  view  that  the  authors  present  is   nominalism  as  the  research  rejects  or  even  mention  universal  truths  and  attempts  to   outline  its  own  independent  and  optimistic  resolution  in  the  form  of  a  utopia   regarding  social  and  environmental  factors.  The  intent  of  the  research  is  to  give   consultation  to  businesses  that  would  essentially  transfigure  current  business   practices  and  reporting  methods  to  have  greater  benevolence  to  society  and  the   environment  

2   What  is  the  method  -­‐  how  do  the  author(s)  convince  their  readers?   The  type  of  research  presented  possesses  an  etic  approach  because  it  refers  to   other  research  and  findings  from  external  sources  to  analyse  a  business’   sustainability  such  as  UN  reports  on  climate  change.  The  evidence  which  the   research  is  dependent  upon  is  financial  and  accounting  discourse.  The  data  is   collected  both  quantitatively  this  is  evident  when  looking  at  climate  change  in  the   UN  report  where  for  example,  “40  percent  increase  [in  air  pollution]  that  can  be   attributed  to  relatively  short  period  of  human  history.”  The  information  that  has   been  collected  by  researchers  is  analysed  with  philosophical  inquiry  lens  of  socio-­‐ economics  as  the  contention  suggests  that  problems  can  be  solved  by  looking  at   micromanagement  of  resources  such  as  the  “monetisation  of  the  costs  of  climate   change.”  The  findings  from  the  research  are  answered  by  examining  the  case  of  a   paradigm  shift  in  corporate  reporting  by  using  accounting  systems  that  are  more   detail  orientated  and  argues  that  it  should  be  more  than  just  the  positivist   definition  of  “providing  financial  information  to  enable  efficient  allocation  of   capital,”  but  also  social  and  environmental  accounting  have  the  same  level  of  fine   tuning  as  financial  information  to  produce  “high  quality  integrated  reporting.”    

  3   Drawing  on  your  answers  from  analysing  Q  (1)  and  (2),  critically  analyse  and  match  

your  analysis  to  the  rational  given  in  Lecture  1  for  Organisational  Analysis   .  The  epistemology  of  this  research  is  that  of  subjective  description  that  tries  to   interpret  organisational  workflows  through  subjective  interpretations  that   ultimately  define  and  govern  organisations.    This  can  be  explained  by  the   researchers  wanting  to  bring  about  change  within  organisations  when  stating  that   “accounting  can  play  a  role  in  the  reconstitution  of  organisational  agents.”  ations   to  occur.    

REFERENCES  

Tata,  J,  Prasad,  S  2015,  ‘National  cultural  values,  sustainability  beliefs,  and  organizational  initiative’,   Cross  Cultural  Management,  vol.  22,  no.  2,  pp.  278-­‐293.  

Organisational  Analysis  Assignment  1  

Powel,  M,  Osborne,  S  2015,  ‘Can  Marketing  Contribute  to  Sustainable  Social  Enterprise’,  Social   Enterprise  Journal,  vol.  11,  no.  1,  pp  651-­‐666.  

Cho,  C,  Laine,  M,  Roberts,  R  and  Rodrigue,  M  2019,  ‘Organized  hypocrisy,  organizational  façades,  and   sustainability  reporting’,  Accounting,  Organizations  and  Society,  vol.  40,  pp.  78-­‐94.  

Atkins,  J,  Atkins,  B,  Thomson,  I,  Maroun,  W  2015,  ‘Good  News  from  nowhere  imagining  utopian   sustainable  accounting’,  Accounting,  Auditing  and  Accountability  Journal,  vol.  28,  no.  5,  pp.651-­‐670.  

Herscheim,  R,  Klien,  H  1989,  ‘Four  Paradigms  of  Information  Systems  Development’,   Communications  of  ACM,  vol.  32,  no.  10,  pp.  1199-­‐1214.  

Kottak,  C  2006,  Mirror  for  Humanity,  McGraw-­‐Hill,  New  York.  

Research  Methodology  2019,  Qualitative  Data  Analysis,  viewed  10  April  2019,  <https://research-­‐ methodology.net/research-­‐methods/data-­‐analysis/qualitative-­‐data-­‐analysis/>  

Thoughtco  2018,  Understand  the  Philosophical  Theories  of  Nominalism  and  Realism,  viewed  8  April   2019,    <  https://www.thoughtco.com/nominalism-­‐vs-­‐realism-­‐2670598>