Vulnerability and Agenda: Context and Process in Project Management

This paper explores how the project management role is conditioned by the context in which change is progressed. The argument draws on Pettigrew's (1985, 1987) contextual and processual view of change, a view which does not clarify the management implications of contextual variation. Using data from a two-stage research design combining diary and survey methods, four context dimensions are identified, concerning ‘interlocking’, ‘shifting sands’, ‘ownership’ and ‘senior management view’. For analytical purposes, two extreme contexts are characterized as exposing the project manager to high and low levels of ‘vulnerability’ respectively. Project management literature typically offers a rational-linear account of change, and concentrates on ‘content’ and ‘control’ agendas, concerning technical expertise on the one hand, and planning, budgeting and monitoring techniques on the other. Sociological analyses reveal the limitations of the rational-linear account, and focus on the political and cultural dimensions of the ‘process’ agenda. The data suggest how contextual variation affects the relative priority of these agendas. The management implications of these findings are explored, for project management selection, career progression, and the development of diagnostic skills and ‘agenda management’ strategies.     

Socioeconomic Status and Early Adolescent Self-Esteem*

This study is a replication of a recent assessment of the relationship between social class and self-esteem, and the variables that intervene on this relationship. The purpose is to replicate the methods used to explore further this relationship by attempting to replicate the findings reported by Demo and Savin-Williams (1983) in another population. Only one of the four hypotheses tested received support thereby indirectly supporting the null relationship theory of no relationship between socioeconomic status and self-esteem. Implications of the findings also are addressed.     

Student perceptions of the danger of drug use: a factor analysis.

Australian secondary school students from three Year levels were asked to rate the danger involved in various uses of alcohol, tobacco, inhalants, marijuana and other illicit drugs. These ratings were then factor analyzed for each Year level. The results showed a more refined discrimination among the older students, with type of drug and frequency of use being important considerations. Familiarity was a major consideration for the younger students. The cognitive factors derived from the data are consistent with expectations based on the gateway theory of drug use.     

Dutch tax simplification: Unique in an international setting?

The Dutch reformed individual income tax was implemented on January 1, 1990. The rationale of the tax reform is described, and the major changes are discussed and compared to developments abroad. As far as rate reduction and base-broadening are concerned, the Netherlands has followed the trend in international tax reforms. The Dutch tax reform process, however, focussed more on simplification than in other Western countries.     

TESTAMENTARY BEHAVIOR:

Content analysis and qualitative analysis of all 319 last wills that were filed in Providence Probate Court, 1985, revealed that about ten percent of the testators used testamentary material, disinheritance or altruism to express their individuality. About 42 percent of the wills were personalized directly in other ways. Forty-eight percent displayed indirect influences of family, friends and community. Less that ten percent displayed primary influences of attorneys, banks, nursing homes, governments, religions or other organizations. In the light of these findings, while none of the three major theoretical positions on testamentary behavior prevails, the individualist position is manifested more often than is the family-community position. Both of these positions are manifested much more often than is the legalist position.
These findings are related to the work of Emile Durkheim and to contemporary sociological theories of the family, community and law.     

Benefits of preventive dentistry in children: Cost factors and public policy

Dental caries in children is now recognized as a preventable disease. The use of fluoride and sealants has produced a major reduction in caries prevalence among school aged children in the United States and other countries. A portion of the child population who are educationally and socioeconomically disadvantaged are not fully receiving these benefits. Public policy, insurance and medicaid groups must be made aware of these preventative measures and strategies developed to implement them.     

Undercover Drug-Use Evasion Tactics: Excuses and Neutralization

Although research has examined the corruptive influences of undercover drug operations on agents (Girodo 1991 b; Manning and Reddlinger 1977, 1978), it has not examined the processes by which these influences can be neutralized. In this paper, I address these neutralization processes through a typology of routine and non-routine drug-use evasion tactics. Routine tactics involve excuses based on greed, business constraints, and role obligations (occupational, legal, and interpersonal). Nonroutine tactics involve two components: reverse accusation and simulation. Discussion focuses on excuses where I provide a dramaturgical interpretation that accentuates their deceptive and fraudulent nature, unlike traditional interpretations (e.g., Scott and Lyman 1968) which highlight their role as a reparative technique and aligning action (Margolin 1990). Data were drawn from ethnographic interviews with 35 light undercover narcotics agents located in a moderate-sized midwestern municipality.     

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.