The wages of sweat: A social history perspective on the fight against sweatshops

The social history of the fight against sweatshops casts light on the current movement in favor of corporate social responsibility. But making the head of a chain of subcontractors responsible for seeing to the well-being of those at the end of the chain is not contemporaneous with present-day globalization and North/South relations. Since the 19th century, when the sweatshop system appeared, those who champion the workers have pointed a finger at those who, though they only exercise indirect control, profit from their exploitation. As our historical analysis emphasizes, though in other contexts the issue of poor working conditions sometimes found solutions that (partially) avoided holding the principal liable, what characterizes the anti-sweatshop movement in the context of globalization is its nearly exclusive focus on bringing pressure to bear on the contractor at the head of the chain.     

Comparative Capitalism without Capitalism,and Production without Workers: The Limits and Possibilities of Contemporary Institutional Analysis

The aim of this paper is to consider the extent to which the comparative capitalism literature fully reflects the available empirical evidence in its attempts to model different versions of capitalism and, in particular, whether it adequately captures the roles of diverse stakeholders within the capitalist system. In doing so, particular attention is accorded to the varieties of capitalism literature, business systems theory and regulation theory. In addition, there is reflection in the paper on whether any strand of the literature is able to deal effectively with the recent economic crisis and systemic change. It is argued that more attention needs to be devoted to exploring the structural causes of change and the marginalization of the interests of key social groupings, most notably workers, from the process of institutional redesign.     

Financial reporting in Europe: Prospects for research

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.     

Engaging Professionals in Sustainable Workplace Innovation: Medical Doctors and Institutional Work

This paper investigates the role of medical professionals in the success and longevity of the implementation of workplace innovation and organizational change in the Accident and Emergency (A&E) Departments of two large public hospitals, in Australia and Canada, during the introduction of process improvement using Lean Management (LM) methodologies. We ask why and how doctors resist, influence or enable LM initiatives in healthcare. Using a qualitative methodology, we contribute to institutional work theory by unpacking the complex forms of boundary and practice work undertaken by key actors who effectively use their professional status and power to enable practice changes to be embedded. Our findings lend support to the importance of the involvement and ownership of senior doctors in the design, introduction and implementation of successful workplace innovation and organizational change. Senior doctors use their professional expertise, positional and political power at the industry, organization and workplace levels to influence strategically the use of resources designated for workplace innovation to improve efficiencies, quality of patient care and maintain their dominance. The significant organizational change achieved reflected the ownership and leadership of the workplace innovation by senior doctors in ‘hybrid roles’ who captured the rhetoric and minimized adversarialism among key stakeholders.     

Variance Estimation and Asymptotic Confidence Bands for the Mean Estimator of Sampled Functional Data with High Entropy Unequal Probability Sampling Designs

For fixed size sampling designs with high entropy, it is well known that the variance of the Horvitz–Thompson estimator can be approximated by the Hájek formula. The interest of this asymptotic variance approximation is that it only involves the first order inclusion probabilities of the statistical units. We extend this variance formula when the variable under study is functional, and we prove, under general conditions on the regularity of the individual trajectories and the sampling design, that we can get a uniformly convergent estimator of the variance function of the Horvitz–Thompson estimator of the mean function. Rates of convergence to the true variance function are given for the rejective sampling. We deduce, under conditions on the entropy of the sampling design, that it is possible to build confidence bands whose coverage is asymptotically the desired one via simulation of Gaussian processes with variance function given by the Hájek formula. Finally, the accuracy of the proposed variance estimator is evaluated on samples of electricity consumption data measured every half an hour over a period of 1 week.     

Navigating institutional change: An historical perspective of firm responses to pro-market reversals

We explore the strategic responses of multinational enterprises (MNEs) in the context of protracted institutional change. Analyzing the long-run trajectory of three British MNEs during the setting of Indian independence, we find that these firms engaged in a series of tactical and strategic responses to address uncertain institutional changes in the form of pro-market reversals. Our findings reveal how MNE responses are characterized by path dependence and path creation in that they are historically conditioned by patterns of previous decisions and actions. We demonstrate how tactical responses to earlier institutional changes coalesce to shape dominant strategic responses in later periods. Our paper contributes to a more holistic conceptualization of how MNEs strategize in response to pro-market reversals by integrating a business history lens.