No description available.

Thése--Universit́e de Toulouse. / "Bibliographie": p. [169]-172.

Thése--Universit́e de Toulouse. / "Bibliographie": p. [169]-172.

No description available.

Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom redovisningens regelverk. När dessa kryphål utnyttjas riskerar organisationens redovisnings legitimitet att ådra sig en legitimitetsskada eftersom den då strider mot allmänhetens förväntningar om hur en korrekt redovisning är upprättad. Tidigare forskning har presenterat strategier för att reparera legitimitet på en organisatorisk nivå. Forskningen tycks däremot vara tunn om hur ett legitimitetstillskrivande medel såsom redovisningen kan repareras när det ådragit sig en legitimitetsskada. Det förklarar varför det varit motiverat att genomföra en studie som undersöker detta. Syfte: Studien syftar till att skapa en modell som förklarar den process där redovisningens legitimitet repareras. Metod: Syftet har besvarats genom en deduktiv ansats där befintlig legitimitetsreparerande litteratur legat till grund för en tentativ modell. Utifrån teori har vi härlett tre mekanismer som vi prövat om de kan förklara hur redovisningens legitimitet repareras. Genom studiens kvalitativa ansats har vi, med hjälp av innehållsanalyser, utfört två fallstudier där fallen avsett två redovisningsskandaler. Med hjälp av empiri bestående av nyhetsartiklar och årsredovisningar, har vi provat om modellen ger en förklaring till hur redovisningens legitimitet repareras. Resultat och slutsats: Studiens resultat pekar mot att vår slutgiltiga modell besvarar syftet. Redovisningens legitimitet kan repareras genom framförallt organisationens egna vidtagna åtgärder, men även genom att såväl organisationen som media utpekar syndabockar som ställs ansvariga för redovisningens brister. Vår slutmodell förklarar även att media har en inverkande och pådrivande roll ifråga om redovisningens legitimitet och att regler och policys skapar möjligheter för organisationen att utnyttja dessa för att legitimera redovisningen. / Background: Accounting scandals are considered based on the loopholes found in the accounting rules. It is argued that an organization's legitimacy in the accounting, in such situations when these loopholes are exploited, can be threatened since it differs from the public's expectations of how a proper accounting is constituted. Previous research has presented strategies to repair organizational legitimacy. Research seems however to be sparse in the matter of how a tool to repair legitimacy, such as accounting, can be repaired when it incurs a loss of legitimacy. This study contributes to this specific area. Purpose: This study aims to create a model that explains the process by which accounting legitimacy is repaired. Method: Through a deductive approach, in which existing literature formed the basis for a tentative model, we derived three mechanisms that have been tested whether they can explain how the legitimacy of accounting can be repaired. Further, by using the techniques of content analysis, we did a dual case study where the cases concerned two Swedish accounting scandals. Using empirical material consisting of news articles and annual reports, we tested whether the model provides an explanation for how the legitimacy of accounting is repaired. Results and conclusions: This study's results suggest that our purpose can be answered. The results also indicates that accounting's legitimacy can be repaired primarily through the organization's own actions taken, but also by the organization as well as the media designate scapegoats who are deemed to be responsible for the accounting's shortcomings. Our final model also explains that media plays an influencing and actuating role in terms of the legitimacy of accounting, and that rules and policies create opportunities for the organization to legitimize its own accounting.

published_or_final_version / Chinese Historical Studies / Master / Master of Arts

No description available.

The purpose of this essay is to illustrate how an organisation with several different cultural activities, such as a regional museum, works with anemphasis on participation. The essay focuses on Kulturparken Småland AB, which encourages the public to be more involved in its activities. Aqualitative approach is used, including nine interviews with employees at theorganisation. A number of theories form the basis of this study: institutionaltheory, which focuses on the context of the organisation, Bourdieu’s theoriesof different capital and Abbott’s theory regarding professionals. In the resultsand analyses section, three operators/actors are identified that in differentways impact upon Kulturparken Småland´s work with participation. Theoperators are the following: the cultural politics arena, the general public andthe scientific community. The results demonstrate that these three operatorsplace the organization under different pressures that affect its identity,professions and aspirations of legitimacy.

Inaug.-Diss.--Bern. / Vita. Bibliography: p. 115-116.

By now it has become a common observation that liberal and republican models of democracy are inadequate in making sense of the expansive political landscape in today’s complex and pluralistic societies. Deliberative democracy has become a new favorite amongst scholars in the attempt to reinvigorate democracy through normative frameworks that emphasize rationality, consensus and informed discussions. On the other hand, scholars have questioned whether the this model is effective with regards to present forms of political engagements that are often mediatized and staged in ways that fall short of deliberative ideals. This research moves beyond these models in the attempt to better capture the complex power relations that underpin contemporary liberal democratic societies. This involves rethinking concepts of political legitimacy and the public sphere. Through interrogating Habermas’s discourse model of democracy and putting him in dialogue with the works of Lefort and Foucault, it will be demonstrated that it is useful to view political legitimacy not as a status but a process in which individuals legitimate or de-legitimate the power relations that they find themselves in. In addition, the public sphere should be conceptualized as the public stage, in which individuals must struggle with not only the state apparatuses, but also with oppressive or dominating forms of power, in the government of both themselves and others. By redefining these two important concepts in political philosophy, this research seeks to rethink modern democracy as constituting the very condition of indeterminacy. / published_or_final_version / Philosophy / Master / Master of Philosophy