Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated. The hierarchical influence with which the corporate governance literature is concerned does not occur in an isolated setting, but in a field with pre-existing, concurrent and entering governance initiatives, technologies and actors. Such aspects of the field of governance necessarily influence how accounting is able to serve corporate governance ends. Based on two empirical cases, institutional investors and trade unions, active in a field of governance concerned with social and environmental aspects of corporate performance, this thesis consists of four studies investigating the different aspects (who, what and where) of the field of governance and the influence these aspects have on accounting in a corporate governance setting. This thesis, as a result, proposes a new way to study accounting in corporate governance settings and identifies further conditions for accounting’s constitutive ability. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Submitted. Paper 2: Submitted. Paper 3: Manuscript. Paper 4: Manuscript.</p>

Liberal-democratic theories of knowledge work suggest that labour and capital are no longer at odds in the information society. This dissertation critiques such a position, proposing that knowledge worker professions, or ones it describes as involving forms of immaterial labour, are subject to new regimes of exploitation and emergent modes of resistance within post-Fordism. The study begins by surveying competing theoretical perspectives on knowledge work, and moves on to consider the ethical questions, epistemological foundations, and methodological choices involved in carrying out engaged inquiries into collective organization by immaterial labourers. The dissertation’s empirical contribution is comprised of three case studies of labour organization by knowledge workers. The first is the Washington Alliance of Technology Workers, an “open-source” union formed in 1998 by contract workers at Microsoft. The second is the Aliant clerical/call-centre workers in Moncton, New Brunswick, who certified a bargaining unit through the Communication, Energy and Paperworkers Union in 2001. The third is the Collettivo PrecariAtesia, a self-organized group of Roman workers formed at Atesia, Europe’s largest call centre, in 2004. Drawing on these and other contemporary examples, the dissertation suggests that, in its most promising articulations, the organization of immaterial labour is occurring at the intersection of spontaneous struggles by workers and a process of union renewal underway within certain sectors of the established labour movement. These cases also point to the potential of collective organizing occurring around precarity, or the increasing financial and existential insecurity arising from the flexibilization of labour. Both of these processes, the dissertation concludes, involve a process of adaptation to post-Fordism, in which new forms of organization, new subjectivities, and new social demands are being produced. / Thesis (Ph.D, Sociology) -- Queen's University, 2008-06-11 13:37:24.045

This dissertation examines the development of race relations in the port district of Rio de Janeiro, Brazil, from abolition in 1888 until 1937. In the generation following the abolition of slavery (1888) and the proclamation of the First Republic (1889), how and why did racial democracy emerge as the founding myth of Brazilian race relations? While some scholars have seen racial democracy as an elite project accepted passively by former slaves and their descendants, this thesis argues that racial democracy cannot be understood without a recognition of the powerful role played by Afro-Brazilians in its success: a success made even more puzzling given the ongoing poverty and marginalisation of black Brazil.

Diss. Stockholm : Handelshögskolan, 2005. / Härtill 6 uppsatser.

<p>The purpose of this essay is to examine the explanations of globalization and the actions they being taking in answer to it by the three Swedish trade unions Byggnadsarbetarförbundet, IF Metall and Hotell- & Restaurangarbetarförbundet. To answer this three questions have been chosen: what threats and possibilities do the unions see from globalization, what strategy have they chosen against these and how can the choice of strategy be explained. The material used is official publications from the unions. The essay is a qualitative case study and the method is a qualitative text analysis.</p><p>To answer the two first questions Jeffrey Harrod’s and Robert O’Brien’s Global Unions?- Theory and strategies of organized labour in the global political economy was used. This was complemented by other more specific literature on the trade union movement and globalization. To answer the third question theory on organizational development from Angelo Panebianco’s Political parties: organization and power was used.</p><p>All of the unions see globalization mostly as a threat; however they all explain this threat in different ways depending on particular events they have recently had to deal with. Their interpretations can also be linked to the interests of the organizations themselves or important interest groups. They also have different strategies of action which can be related to their explanation of globalization. These actions rarely extend that of the particular interest of each of the organizations.</p><p>This can be explained by them being in what Panebianco calls the third phase of organizational development, the interest based phase. According to him this is a phase of decline for an organization. That all examined unions are in this phase can lead to serious consequences for the Swedish trade union movement.</p><p>It is also critical that they all have different explanations and actions against globalization since a furthered national cooperation in the trade union movement could potentially strengthen it.</p>

Like many other African colonies, the Sudan experienced a period of sustained industrial unrest during the late 1940s. The Workers’ Affairs Association (WAA), the representative body for Sudanese railway workers, led a two year campaign of strikes during 1947 and 1948. The escalating labour unrest provoked considerable unease among British officials in the Sudan Government. Not only was there a fear that the strikes might escalate into broader anti-colonial protest but the sustained campaign of industrial unrest also caused significant disruption to the economy. During the strikes the export of cotton - the Sudan Government’s principal source of revenue - was delayed and the movement of other essential goods was severely restricted. The thesis argues that the economic dislocation caused by the strikes, which coincided with growing concerns about rising anti-colonial nationalism and imperial decline, meant that labour discipline among key sector workers was the primary objective for the late colonial state. Although the protests in the Sudan were part of the broader strike wave that was sweeping through the African continent in the late 1940s, it has largely been excluded from the historiography of this period – primarily because of the Sudan’s unique status as a ‘Condominium’ of Britain and Egypt. Through an analysis of the Sudan Government’s labour policy, the thesis challenges this notion of exceptionality, demonstrating that the British officials of the Sudan Political Service (SPS) were animated by similar concerns and motivations to their counterparts elsewhere in colonial Africa. With this in mind, the thesis aims to address two broad research objectives. Firstly, to examine the causes of the industrial unrest: investigating the relationship between the structure of the economy, social organisation, and post-war economic conditions. Secondly, to analyse the Sudan Government’s response to the labour protests, documenting how immediate economic concerns, combined with post-war ideas relating to industrial relations management and social welfare, shaped colonial labour policy.

Orientador: José Dari Krein / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-17T03:27:42Z (GMT). No. of bitstreams: 1 Thompson_JordanJoseph_M.pdf: 2644051 bytes, checksum: 618e261b6e4b9ccc2399f64dbf362a71 (MD5) Previous issue date: 2010 / Resumo: Essa pesquisa explora a incorporação de temas ambientais por sindicalistas canadenses em seus discursos e ações. Uma revisão historiográfica confirma que o meio ambiente tem sido dirigido pelo movimento trabalhista através do tempo, na última década, um foco na indústria ?verde?, na energia renovável, construções adaptadas e no transporte público forma parte da crescente demanda de trabalho pela criação de empregos ecológicos. Uma análise da divergência em atividades ambientais em alianças de duas frentes do movimento trabalhista, a Federação do Trabalho de Alberta e o Conselho do Trabalho de Toronto e York, sugere que a primeira pode ser chamada de sindicalismo institucional, enquanto a última tende para o sindicalismo de movimento. Empregos ecológicos aparecem em Alberta como empregos de novas indústrias criados para além do setor dominante do petróleo da província e como uma resposta à recessão, enquanto em Toronto e York são vistos, mesmo antes da recessão, como uma substituição dos empregos perdidos na indústria. As descobertas evidenciam que a situação do emprego local e outros importantes fatores contextuais influenciam a campanha de trabalho relacionada ao meio ambiente / Abstract: This research explores the incorporation of environmental themes by Canadian trade unionists in their discourse and actions. A historiographical review confirms that the environment has been increasingly addressed by the labour movement over time and that, in the past decade, a focus on ?green' manufacturing, renewable energy, building retrofitting and public transportation forms part of labour's growing demand for the creation of green jobs. An analysis of the divergence in environmental activities and alliances of two branches of the labour movement, the Alberta Federation of Labour and the Toronto and York Labour Council, suggests that the former practices what can be called institutional unionism, while the latter tends towards movement unionism. Green jobs are presented in Alberta as providing employment in new industries created in addition to the province's dominant oil sector and as a response to the recession, while in Toronto and York they are seen, even prior to the recession, as a replacement for lost manufacturing jobs. The findings evince that the local employment situation and other important contextual factors influence labour's campaigning related to the environment / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

Orientador: José Dari Krein / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-24T15:12:25Z (GMT). No. of bitstreams: 1 Silverman_JanaKaren_D.pdf: 1697247 bytes, checksum: efa8eb4549c102d118323c13fa0c3087 (MD5) Previous issue date: 2014 / Resumo: Nesta tese, examinemos as reconfigurações das relações entre os partidos políticos progressistas que chegaram ao poder no América do Sul durante a primeira década do século XXI e os movimentos sindicais que compartilham ligações ideológicas, programáticas e pessoais com estes partidos. Especificamente, utilizando os casos do Brasil e Uruguai sob os governos do Partido dos Trabalhadores e Frente Amplio, respectivamente, estudamos as estratégias escolhidas pelos sindicatos, dentro dum contexto econômico favorável, que influenciavam a sua capacidade de representar politicamente a classe trabalhadora, e na sua habilidade de propugnar para uma expansão dos direitos trabalhistas coletivos e individuais, nesta maneira aprofundando a democracia nos locais do trabalho e na sociedade como tal. Concluímos que fatores exógenos aos movimentos sindicais, como o nível de mobilização externa dos partidos, a capacidade institucional do Estado de negociar e cumprir com acordos multisetoriais, e a dinâmica do crescimento económico, juntos com fatores endógenos, como o grau de fragmentação ideológica e estrutural dos sindicatos, delimitarem a capacidade do movimento sindical de pressionar para uma transformação do sistema nacional de relações de trabalho, chegando a uma aproximação a um sistema "neo-corporativista" de representação de interesses, nos países com governos da "nova esquerda" latino-americanaNesta tese, examinemos as reconfigurações das relações entre os partidos políticos progressistas que chegaram ao poder no América do Sul durante a primeira década do século XXI e os movimentos sindicais que compartilham ligações ideológicas, programáticas e pessoais com estes partidos. Especificamente, utilizando os casos do Brasil e Uruguai sob os governos do Partido dos Trabalhadores e Frente Amplio, respectivamente, estudamos as estratégias escolhidas pelos sindicatos, dentro dum contexto econômico favorável, que influenciavam a sua capacidade de representar politicamente a classe trabalhadora, e na sua habilidade de propugnar para uma expansão dos direitos trabalhistas coletivos e individuais, nesta maneira aprofundando a democracia nos locais do trabalho e na sociedade como tal. Concluímos que fatores exógenos aos movimentos sindicais, como o nível de mobilização externa dos partidos, a capacidade institucional do Estado de negociar e cumprir com acordos multisetoriais, e a dinâmica do crescimento económico, juntos com fatores endógenos, como o grau de fragmentação ideológica e estrutural dos sindicatos, delimitarem a capacidade do movimento sindical de pressionar para uma transformação do sistema nacional de relações de trabalho, chegando a uma aproximação a um sistema "neo-corporativista" de representação de interesses, nos países com governos da "nova esquerda" latino-americana / Abstract: In this thesis, we examine the reconfiguration of the relationships between progressive political parties that won power in South America during the first decade of the 21st Century and the union movements that share ideological, programmatic, and personal links with these parties. Specifically, using the cases of Brazil and Uruguay under the governments led by the Partido dos Trabalhadores and Frente Amplio, respectively, we study the strategies chosen by unions, in an economically favorable context, that influenced their capacity to politically represent the working class, and their ability to defend an expansion of collective and individual labor rights, as a way of deepening democracy both at the workplace and in the society in general. We conclude that factors that are exogenous to the union movement, such as the level of external mobilization of these political parties, the institutional capacity of the State to negotiate and comply with multi-sectorial agreements, and the level of economic growth, combined with endogenous factors such as the degree of ideological and organizational fragmentation of the unions, delimit their capacity to successfully lobby for a transformation of the national labor relations system, so that it approximates a "neo-corporativist" system of interest representation, in countries in which the Latin American "new left" is in power / Doutorado / Economia Social e do Trabalho / Doutora em Desenvolvimento Econômico

M.B.A. / The research looks at the role of trade unions in the implementation of change in organizations and some of the factors that determine the success or failure of these initiatives. The need for this research came as a result of the many stand off's experienced between management and trade unions operating in organizations. The research focuses on the mining industry, which, historically, is heavily unionised. Since South Africa's first democratic elections, there have been many initiatives by government to try and uplift the previously disadvantaged. To be able to do this there need to be a shift in paradigm and the way of doing thins. This means a change in the way in which things are done and the way of thinking. For this to be possible several factors come into play for there to be successful implementation of change. The research aims to explore these factors and assess the extent to which such factors play a role in the success or failure of change in the South African context. The parameters or factors that were identified as key in change implementation are identified through an in depth literature study. These factors are tested in the South African context by means of a survey using a questionnaire developed using the finding derived from the literature study. The research targets individuals at different levels of the organization, who are key in determining the success or failure of change initiatives. The survey included Managers, trade union leaders and their members. The finding obtained from the questionnaires were collated and interpreted. These findings were validated through follow-up interviews with individuals from the different levels of the organization. Although South Africa is almost 10 years into its democracy, the research found that South African organizations were far from becoming democratic, which is one of the factors essential to the successful implementation of change in organizations. From the findings of the research recommendations have been made to assist in effective implementation of change in organizations.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第22224号 / 経博第612号 / 新制||経||292(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 宇仁 宏幸, 教授 久本 憲夫, 教授 久野 秀二 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM