Culture, gender, and corporate control: Japan as "other"

Article Abstract:

Issues of gender, race and power in Japanese culture are considered in Dorinne Kondo's 'Crafting Selves: Power, Gender and Discourses of identity in a Japanese Workplace.' Ethnocentric views of cultural and business practices in Japan are challenged by Kondo's experiences in a small factory. Her analysis of class, race and gender exclusion, the 'company as family' and its distribution of power have many implications for accounting research, despite its not being the focal point of the study. The feminist, postructuralist and postmodern perspectives posited in this work may well lead to acknowledgement of the importance of qualitative research in accounting, especially the use of case studies. In this regard, ethnographies will be instrumental in the production of non-ethnocentric, non-simplistic accounting research that focus on the dynamics of power.

Social aspects, Research, Japan, Industrial management, Ethnology, Managerial accounting, Cultural anthropology, Corporations, Japanese

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The issues, effects and consequences of the Berle-Dodd debate, 1931-1932

Article Abstract:

A study was conducted to analyze the debate on corporate accountability participated in by law professors Adolf A. Berle and E. Merrick Dodd in the 1930s. Berle supported the argument that corporate managers are solely responsible to shareholders. He supported his argument by carrying out a comprehensive evaluation of the powers of corporate management. On the other hand, Dodd characterized corporate managers as trustees for the society and shareholders. In addition, he argued that the law and public opinion accepted the social responsibilities of corporations. Both men believed that the only safeguard on corporate management during the absence of shareholder control is the full disclosure of information. Their conclusion became the basic philosophy of American securities laws that significantly affected financial reporting.

Corporations, College teachers, College faculty, Beliefs, opinions and attitudes, Berle, Adolf A., Dodd, E. Merrick

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Dynamics of organizational control: the case of Berol Kemi AB

Article Abstract:

Changes in organizational control are examined as they related to changes in a firm's economic situation. Developments in Swedish specialty chemicals firm Berol Kemi AB are used to illustrate the thesis of tightening control as a common management reaction to decline. This notion challenges explanations that would suggest objective, causative ties between organizational control and organizational economy. The focus is instead placed on social mechanisms such as social attribution of causes and the enhanced need among managers to be legitimized. Production and control systems are also seen to be coupled loosely.

Analysis, Sweden, Chemical industry, Organizational behavior, Berol Kemi AB

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