STRUCTURE, INSTITUTIONS, POWER, AND IDEOLOGY: New Directions Within Symbolic Interactionism

Responding to a fusillade of criticism in the 1970s, interactionists made numerous studies to accentuate the structural elements of constraint. This reconstruction of symbolic interactionism (SI) has led to some convergences with the British School of Cultural Studies (BSCS). A selected group of SI studies are reviewed under the rubrics of negotiated order, master institutions, structural categories of gender and race, and power and ideology. Throughout, the article argues that SI's concern with institutions. structure, and power and ideology has some similarities with BSCS but differences are fundamental. Even though its reconstruction remains incomplete, especially in an adequate account of social structure, SI is now making a concerted effort to diminish the astructural bias by articulating macrosociological links between communication and community.     

ACCOUNTING PRACTICES AND ORGANIZATIONAL DECISION MAKING

In this paper we argue for the importance of a sociologically informed study of organizational accounting practices. By making the nexus between accounting and decision making problematic, instead of given, we move issues of interpretation and hierarchical control to the center stage of understanding the social construction of accounting practices. We suggest that inductive case studies of the organizational setting is a promising methodological strategy for identifying how accounting operates as an organizational control system. We focus on debates and proceedings of the board of directors as an overlooked source of data on decision making and organizational practices. We show how accounting practices are part of the strategic control system that functions to interpret the environment and direct the adaptation of the organization in a manner particular to the substantive rationality of corporate decision makers. We illustrate these contentions with a case study of accounting practice changes over a six year period.     

The effect of 1980s tort reform legislation on general liability and medical malpractice insurance

A large number of states adopted tort reforms in the mid-1980s to limit the dramatic surge in insurance losses and premiums. Evidence based on liability insurance data by state indicates that these reforms substantially influenced general liability insurance. The levels of losses, premiums, and loss ratios (a measure of insurance profitability) all reflected the impact of the reforms. The large-scale reform efforts in 1986 were particularly influential. Medical malpractice insurance was much less sensitive to the reform efforts.     

Was there a “golden past” for the introductory sociology textbook? A citation analysis of leading journals

Much debate over the years has centered around whether there was ever a “golden past” for the introductory sociology textbook, when high quality books influenced the development of scholarship and thinking. Some empirical evidence is added to this debate through an analysis of the citations to introductory sociology textbooks in all the articles and research notes appearing in theAmerican Journal of Sociology, theAmerican Sociological Review, andSocial Forces from 1960 to 1969 and from 1984 to 1993. The data show that, although seldom cited in recent journals, introductory sociology textbooks were often cited in the earlier period. The article concludes with some thoughts about why introductory sociology textbooks have had a declining influence on scholarship.     

An Exploratory Study of the Managerial Implications of Valuing Brands

This paper reports the results of interdisciplinary research extending the work of Mather and Peasnell (1991) reported in an earlier issue of this journal. Mather and Peasnell conducted an empirical analysis of the economic circumstances surrounding decisions to capitalize brands. This study investigates the managerial implications of periodically assessing and capitalizing the value of brands. Exploratory interviews were conducted with the key players in brand valuation activity, namely marketing and finance officials in brand-valuing companies and two senior personnel in the leading international brand-valuing agency. The recent inception of brand valuation in the accounts of several strong branded British companies provides an excellent research opportunity to explore a relatively novel managerial activity and its internal implications. These implications are reviewed under the headings: planning and control, the accounting/marketing interface, authorization of brand-related expenditure and brand-related decision making. An important finding of the study is that, while the original impetus for brand valuation came from balance sheet considerations, other unforseen managerial advantages are now widely perceived to accrue from brand valuation. The majority of current brand valuation activity appears to be driven more by management information needs, which are served by the evaluation phase of the exercise, than by a desire to capitalize brands in the published statements.     

Multilevel community health promotion: How can we make it work?

The need for multilevel, comprehensive health promotion programmeshas become widely accepted, as has the importance of communityapproaches. However, many health promotion programmes focuson change at the individual level, no doubt partly due to thedifficulty of implementing all-inclusive health promotion. Thispaper discusses two strategies for guiding multilevel projects:multiple methods for community assessment and charting projectactivities by level of change (a possibility framework). Thesestrategies help ensure a multilevel focus and provide valuableinformation that can assist with the implementation of multilevelhealth promotion research projects in specific community contexts.Our primary purpose, therefore, is not to focus on theory orresearch findings. Rather, our goal is to make visible two strategiesthat have been helpful in one health promotion research projectin Victoria, British Columbia, Canada.