Search results for "LEGITIMACY"
showing 10 items of 183 documents
Heritage and knowledge: apparatus, logic and strategies in the formation of heritage
2016
Heritage as a category reflects diverse political positions. All heritagisation processes imply the creation of hierarchies, selection, ranking, and categorization of what is worthy or unworthy of being heritage, and all heritage creation involves certain disciplinary processes that confer legitimacy. As a modern invention, heritage was built on two closely-related cornerstones: the distinction between nature and culture and the difference between normalized knowledge and marginal knowledge. As a result, refining processes were applied which became strategies to legitimise political domination. In this paper the constituent process of heritage creation and its links to normative knowledge a…
Understanding Contradictions in Enterprise System Implementations: A Case for Stakeholder Theory
2014
Enterprise Systems (ES) implementation is challenging, and handling conflicting interests may be vital for success. Previous research has established how ES implementation involves dialectics, often related to multiple stakeholders. Involved stakeholders have in previous studies been analyzed in a power perspective, through the lens of organizational influence processes. Stakeholder theory (ST) takes a wider perspective, by including legitimacy and urgency in addition to power. An interesting perspective is therefore a suggested combination of ST and dialectics. This paper presents an ES implementation case where the explicit combination of ST and dialectics was tried out in the data analys…
The New Models of Public Policy on Early Childhood Education and Care in Spain
2016
Conceptualizing Early Childhood Education and Care (ECEC) as a right for all young children has gained legitimacy in Spain in recent years (Ancheta, 2008). In 2005, the Committee on the Rights of the Child (CRC) stated that young children have specific needs for nurturing, care and guidance (CRC, 2005), and determined that early childhood education should be provided as the right of children to develop personalities, talents and mental and physical abilities from birth (United Nations General Assembly [UNGA], 2011).
The institutional pillars of management accounting function
2009
PurposeThe purpose of this paper is to theorize the institutional pillars of management accounting function.Design/methodology/approachThe paper adopts a comparative case study approach.FindingsInstitutional pillars of management accounting are explored on the basis of two longitudinal case studies. Competitive/economic forces and three analytical elements of institutional theory are composing institutions: regulative, normative and cultural‐cognitive pillars. Each element is important, and all of them may work in combination, but they operate through distinctive mechanisms and processes. This paper illustrates how they provide the basis for compliance, order and the legitimacy of not the w…
From development to power relations and territorial governance: Increasing the leadership role of LEADER Local Action Groups in Spain
2015
Abstract The establishment of Local Action Groups (LAGs) within the framework of LEADER with the participation of public and private actors through a bottom–up approach (i.e., the empowerment of local society) and the management of local development strategies constitutes one of the major innovations in the field of rural policy in Spain. The protagonism of local society and the local management of development processes entail the introduction and experimentation of previously unknown mechanisms of territorial governance. However, the efficacy of this rhetoric has been seriously limited in its practical implementation, with difficulties conceiving truly integrated and multi-sectoral strateg…
Comprehensive education boundaries and remedies on the edges of the Spanish educational system
2015
Throughout the history of education different conceptions have been developed about the role and the function that education has in society as a whole. Such conceptions have been constructed around different discourses that show underlying social conflicts. The different educational practices acquire their legitimacy through such discourses, which organize the action of the subjects participating in them. In the research works that have been developed from the University of Valencia over the period 1994 to 20141, discursive keys through which educators of comprehensive measures legitimate their action have been identified. In those analyses a notion of discourse as the structure of argumen…
Salud pública, espacio urbano y exclusión social en la España de posguerra: la epidemia de tifus exantemático en la ciudad de Valencia, 1941-1943
2019
Resumen Tras la Guerra Civil, las deficientes condiciones higiénico-dietéticas de gran parte de la población española favorecieron la aparición de enfermedades epidémicas. El tifus exantemático puso en jaque a las autoridades sanitarias, especialmente durante la primavera de 1941, cuando el ciclo epidemiológico de la enfermedad y la falta de infraestructuras se aliaron para provocar una grave crisis sanitaria. El régimen franquista, consciente de que esta situación dificultaba su legitimación, no dudó en utilizar la exclusión social como parte de su política sanitaria contra esta epidemia. El artículo analiza en profundidad el caso de Valencia, una ciudad que durante la guerra, por hallarse…
Evaluating the Change Process for Business Risk Auditing: Legitimacy Experiences of non-Big 4 Auditors
2017
SUMMARY The business risk auditing (BRA) approach was developed in the late 1990s and partly incorporated into audit standards in the early 2000s. As such, BRA was a significant innovation in audit methodology. In our interview study, we examine the experiences of 38 non-Big 4 auditors toward the theorization and diffusion of BRA. We use the widely recognized framework from Greenwood, Suddaby, and Hinings (2002), emphasizing the importance of legitimacy within an organizational field, to evaluate the change process toward BRA. First, we observe that the theorization of the new concept of BRA was often of limited success as many non-Big 4 auditors found it to be too complex and remained unco…
To survive or succeed? : An analysis of biotechnology firms
2017
In this paper, we address the question whether there exists differences in the determinants that support survival versus success of small and medium-sized high-tech firms. We examine this question in the context of Finnish biotechnology industry by analyzing the survival of all dedicated biotechnology firms in the period of 1978–2008. We argue and show that the success and survival of firms are not necessarily driven by similar determinants. Specifically, we find that while the role of different types of alliances, focused market scope as well as legitimacy of the industry seem to be important both ensuring in survival and enhancing successful performance, determinants related to sources of…
The EU's New Economic Governance Framework and Budgetary Decision‐Making in the Member States: Boon or Bane for Throughput Legitimacy?*
2021
The euro crisis has sparked changes in the EU's economic governance framework and a crisis of legitimacy across the union. While the institutional repercussions of the crisis have been studied before, the democratic impact at the national level has received much less attention. This paper aims to fill this gap, focusing on the procedural changes that the EU's new economic governance (NEG) framework has brought to national budgetary decision-making. Building upon the Varieties of Democracy framework, the paper adds empirical nuance and conceptual clarity to the notion of 'throughput legitimacy' and its components: openness, inclusiveness, transparency and accountability. Detailed case studie…