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2018 | OriginalPaper | Buchkapitel

2. Self-Orienting Process and Schatzki’s Lens

verfasst von : Panida Chotiyanon, Vassili Joannidès de Lautour

Erschienen in: The Changing Role of the Management Accountants

Verlag: Springer International Publishing

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Abstract

In order to gain a better understanding of the self-orienting process of management accountants, the authors review contemporary theoretical approaches to the self-orienting process and highlight the advantages of Schatzki’s practice theory and its notion of teleoaffective structure and practice memory (Schatzki, The site of the social: a philosophical account of the constitution of social life and change. Pennsylvania State University Press, University Park, 2002; Organ Stud 27(12): 1863–1873, 2006) in making sense of management accountants’ lifelong self-orienting process.

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Fußnoten
1
Foucault, M. The Subject and Power. Critical Inquiry, 8(4), Chicago: University of Chicago Press, 777–795.
 
2
Callon, B. & Law, J. (1989). On the Construction of Sociotechnical Networks: Content and Context Revisited, Knowledge and Society: Study in the Sociology of Science Past and present, ed. Lowell Hargens, Robert Alun Jones, and Andrew Pickering. Greenwich, Conn.: JAI Press, 57–83, 62, 78.
 
3
Latour, B. (1993). We Have Never Been Modern, trans. Catherine Porter, Cambridge, MA: Harvard University Press.
 
4
According to Schatzki (2002) “contexturalists” such as Bourdieu and Giddens maintain a position that is close to that of “socialism.” That is, the determination power vis-à-vis people is attributed to social formations, as opposed to “individualism,” which gives the power of determination to individuals.
 
5
Institution entrepreneur is defined as organized actors who envision new institutions as a mean of advancing interests they value highly yet that are suppressed by extant logics (DiMaggio 1988).
 
6
Or “particulars” (Schatzki 2005a).
 
7
By “textures” Schatzki (2002) means the same elements forming a backdrop to the activities in which they are immersed, as opposed to different ones that are called “contextures.”
 
8
“Contexturalists” such as Bourdieu and Giddens place the determination power on social formation such as states, social facts, totalities of structures, and modes of production.
 
9
The process in which the identity is formed or reconstructed: Guo (2017).
 
10
ANT’s framework is not included as it focuses only on the present role and attributes the role change to the networking process rather than the internal inherent elements, as in other frameworks under Practice Theory.
 
11
Bourdieu’s model suggests that habitus directs the present actions, implying duplication of the old role template (Baxter and Chua 2008). In the same manner, under Foucault’s model, the role is stipulated by those who have power allowing for no variation (Hopper and Macintosh 1993), whereas Giddens’ suggests the notion of routines (Schatzki 1997).
 
12
Schatzki (2002) conceives social orders as the ensembles or arrangements of entities through and amid which social life transpires. These elements consist of people, artifacts, organisms, and things which the ANT school of thought broadly categorizes into human and non-human elements.
 
13
Schatzki (2005b, 2010) differentiates between “objective time,” which is the traditional time that we have when one event (past one) precedes the next (present one) and this in turn precedes the next (future one), and “activity time,” in which past (what matters), present (the action), and the future (for the sake of which) occur instantaneously in the action.
 
14
“Being” a business leader here means a way of life as opposed to being appointed a CFO or CEO, which is an accomplishment (Dreyfus 1991).
 
15
Ahrens and Ferry (2016) treat NCC as an institutional entrepreneur, that is, an agent rather than an organization with various members.
 
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Metadaten
Titel
Self-Orienting Process and Schatzki’s Lens
verfasst von
Panida Chotiyanon
Vassili Joannidès de Lautour
Copyright-Jahr
2018
DOI
https://doi.org/10.1007/978-3-319-90300-2_2