My Sessions at the 2022 AoM Meeting

24 05 2022

I have a number of papers on the programme of the 2022 Academy of Management conference in Seattle. I’m posting the details below.

Session Type: Paper Session
Submission: 18895 | Sponsor(s): (MH)
Session Format: In-person Only: Seattle
Scheduled: Sunday, Aug 7 2022 2:00PM – 3:30PM PT (UTC-7) at Hyatt Regency Seattle in 305 Chelais

Business Ethics, Corporate Historic Crimes and Religious Identity in Management History Research

Session Moderator: James M. Wilson, U. of Glasgow

MH: A Cursory Overview of Business Ethics Theme-oriented Diversity-oriented
Author: Aleta Sanford, Minnesota State U., Moorhead
Author: Gokce Serdar, Minnesota State U., Moorhead
Author: Siwei Zhu, Minnesota State U., Moorhead

The ethical dimension of business has long been acknowledged; however, specific frameworks for implementing ethics in business contexts have arisen and garnered attention. This paper aims to provide a brief overview of the evolution of business ethics throughout history, beginning with broader normative ethical theories that can be applied to businesses and then moving to business-specific theories. An understanding of the past, including both ethical theories and the history of modern business, can illuminate the current situation and layout potential future directions for the discipline and practice of business ethics. The paper takes a literature review approach, conducting several searches with no time restrictions, to summarize and understand critical movements in business ethics that impact the practice of modern business. The contributions of this paper include a high-level overview of the current status of ethics in business as well as future directions for both the research and practice of business ethics.

MH: Accounting, Religious Identity, Control and Discipline in the Quaker Lead Company, c.1800–c. 1860
Author: Tom McLean, Durham U. Business School
Author: Tom McGovern, Newcastle U.

Business histories of Quaker firms have generally presented them as enlightened employers and providers of industrial welfare. Quaker labour management and industrial welfare practices during the British Industrial Revolution (BIR) have been relatively neglected by accounting and business historians We conduct a ‘macro’ study of the roles of accounting in labour control and discipline and the provision of industrial welfare during the BIR in the religious, social and institutional contexts of the Quaker Lead Company. The research draws upon literature and data which present divergent views of the Company’s employment practices. The research finds that the historical construction of Quakers as enlightened employers and industrial philanthropists must be viewed with much caution. There was little that was uniquely and distinctively ‘Quaker’ in the Company’s approaches to labour control and discipline and its use of accounting in these respects.

MH: Situational Influences on how Daisy Douglas Barr turned from Quaker Minister to Ku Klux Klan Empress Theme-oriented Diversity-oriented
Author: Jay J. Janney, U. of Dayton
Author: Terry L Amburgey, U. of Toronto
Author: Della Stanley-Green, U. of Dayton

Famed Quaker minister and pastor Daisy Douglass Barr did not change her message but she changed her audience in the 1920s, from Friends Meetinghouses to Ku Klux Klan rallies. We argue three situational influences contributed to her decision. First, the rise of paid pastors (1870s) increased ministerial turnover, as paid ministers moved to larger congregations. In addition, Friends became more open to allying with non-Quaker organizations. Second the 1902 merger of the Men’s and Women’s Monthly Meeting for Worship and Business decreased networking opportunities for ministers. Finally, the Ku Klux Klan formally adopted several social activism values consistent with protestant denominational values, including temperance. A minister who advocated for temperance did not have to change their message, while enjoying the potential for larger audiences and more compensation.

MH: Why Do Organizations Respond Differently When Accused of Historic Crimes? Theme-oriented Diversity-oriented
Author: Andrew D A Smith, U. of Liverpool
Author: William Foster, U. of Alberta
Author: Jason Russell, State U. of New York Empire State College
Author: Emily Buchnea, Newcastle Business School, Northumbria U.

This paper contributes to the growing literature on corporate historic crimes by challenging the ways of thinking about moral evaluation that have hitherto informed research on this topic. We do so by examining managers’ responses to the ongoing campaign for corporate reparations for slavery. In recent years, social movements such as BLM have called upon the firms that historically profited from African slavery to apologize and pay reparations. We show that these firms have responded in strikingly different ways when confronted by activists who produced irrefutable evidence that they had once profited from slavery. Some of these firms apologising profusely and announced they would spend on restorative justice measures, while other firms facing essentially similar accusations refused to apologize or even comment on the accusation. We explain this difference in response with the Social Intuitionist Model (SIM) of moral reasoning. We find that while part of the observed difference in firm responses can be easily explained by looking at their current business models, firm responses were also strongly influenced by political ideology, a factor largely ignored by the extant literature on historic corporate responsibility. In the model we develop to explain firm responses to accusations of immoral behaviour in the past, a key factor is the nature of the moral universe inhabited by the firm’s managers and stakeholders. When a firm’s core stakeholders and managers inhabit the “moral universe” associated with the present-day Anglo-American left, the firm is much more likely to apologise for its historical connections to racial slavery than if its core stakeholders and managers inhabit the moral universe associated with political conservativism. We identify important implications for business ethics researchers and practitioners.

Session Type: Paper Session
Submission: 18896 | Sponsor(s): (MH)
Session Format: In-person Only: Seattle
Scheduled: Monday, Aug 8 2022 9:00AM – 10:30AM PT (UTC-7) at Hyatt Regency Seattle in 407 Satsop

Family Firms, Enterprising Communities, Management and Accounting History Research

Session Moderator: Stephen Cummings, Victoria U. of Wellington

MH: Historical Narratives and the Process of Next Generation Engagement in Family Firms Research-oriented
Author: Andrew D A Smith, U. of Liverpool
Author: Nicholas Wong, Newcastle Business School, Northumbria U.

There is growing interest in family business on next-generation engagement, the processes by which older family members persuade younger individuals to commit to the family firm rather than pursue outside career opportunities. Recent research on the “Uses of the Past” and historical narratives. To date little has been written about how family firms use historical narratives in next-generation engagement. We address this gap by drawing on the ecological approach to family narratives and shed fresh light on the patterns that demonstrate how rhetorical history is used to persuade younger members of families to commit to careers within the family firm and to behave in ways that the older family members deem to be important. In our paper we identify two types of rhetorical history that are used in next-generation engagement: identity-enrolment rhetorical history, which is used to get the younger person to identify strongly with the family firm, and performative rhetorical history, which is meant to get the individual who has already committed to the family firm to behave in a particular fashion. Our analysis is informed by social-identity theory and cross-cultural management research so that gender and national culture are recognized as important moderators in our analysis.

MH: Up in Smoke? Rhetorical and Material Dynamics in Community Identities
Author: Matthew CB Lyle, U. of Colorado, Colorado Springs
Author: Ashley Hockensmith, U. of Massachusetts, Amherst
Author: Ian Walsh, Bentley U.

Prior research suggests that, while organizations often spur material and rhetorical changes to communities, such outcomes are variable in terms of altering what it means to be of that place. In this paper, we draw on Molotch, Freudenburg, and Paulsen’s (2000) framework to develop a multiple case study of two communities where recreational cannabis dispensaries were founded. Specifically, we conceptualize the entrance of novel ventures as a potential identity threat that catalyzes the conjoining of materiality and rhetoric – critical components of collective identity – at a particular time. Qualitative analyses of various data sources, including interviews, community meetings, observations and archival materials from 2016 until 2020 allowed us to theorize processes through which these elements co-evolve and advance our understanding of the iterative nature of community identity dynamics and the actors involved in shaping them.

MH: Informal Institutions as Inhibitors of Rent-Seeking Entrepreneurship: Evidence from U.S. History

Author: Graham Brownlow, Queen’s Management School, Queen’s U. Belfast
Author: Andrew D A Smith, U. of Liverpool

Rent-seeking entrepreneurship occurs whenever entrepreneurs use the political process to extract economic gains without returning commensurate benefits to society (Baumol 1990; Sobel, 2008; Choi and Storr, 2019). While we know that nations with “inclusive” political institutions such as democracy (Acemoglu and Robinson, 2019) have significantly less rent-seeking entrepreneurship than do other nations, rentseeking entrepreneurship remains widespread even in long-established democracies. We therefore need to know more about institutional arrangements that can discourage rent-seeking entrepreneurs in democratic countries. The core research question informing this paper is, therefore: how do changes in norms, beliefs, and similar informal institutions moderate the effectiveness of formal institutions that discourage rent-seeking entrepreneurship? To help answer this question, we draw on historical data from the experience of the United States since 1791. Features of the United States Constitution, such as its explicit protection for property rights, discourage rentseeking entrepreneurship. At various points since the ratification of the Constitution, American policymakers have modified the country’s formal institutions with amendments that had the net effect, at least in the short term, of discouraging rentseeking entrepreneurship and channeling the energies of entrepreneurs into more socially-productive activities. This paper presents an explanation for why the effectiveness of these formal institutions in deterring rent-seeking entrepreneurship in the United States has varied over time. We develop a generalizable process model based on our findings and then explain how this model can useful in future research on a wide range of countries.

MH: Management Accounting: Past, Present, and Future of Double-Entry Bookkeeping and Ledger Research-oriented
Author: Giovanna Centorrino, U. of Messina
Author: Valeria Naciti, U. of Messina
Author: Daniela Rupo, U. of Messina

The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometrics analysis from 1990 to 2021. The study allows for interpretation of the development of accounting information systems, as they are evolving under the impulse given by recent disruptive information technology. We use a sample of 230 publications collected from the Web of Science. We adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of some recent research streams that appear weakly connected with traditional prior studies on the foundation of modern accounting, albeit sharing the same roots with seminal contributions of accounting history in terms of implications for trustiness, morality, and communication. The main finding is a better understanding of the growing interest in double-entry bookkeeping and ledger, focusing on blockchain and its dimensions. This study contributes to the existing literature on the significance of double-entry bookkeeping and ledger by enhancing it with a much more comprehensive, reliable picture given by bibliometrics analysis. The universality of accounting language is called upon to describe new “genealogies of calculation” by converging professional and academic efforts in a field that can benefit widely from a transdisciplinary approach to research.



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