Sue Llewellyn

What counts as "theory" in qualitative management and accounting research? Introducing five levels of theorizing

The value of qualitative empirical research in the management and accounting disciplines lies in its “conceptual framing” of organizational actions, events, processes, and structures. Argues that the possibilities for conceptual framing extend beyond the highly abstract schema generally considered as “theories” by academics. In support of this argument, distinguishes five different forms of theorization. Explores the relationship between these theoretical “levels” and the different issues that empirical research explores, arguing that, as the “level” of theorizing “rises”, issues of agency give way to a focus on practice and, in turn, to a concern with structure. As this happens, research aims directed towards abstraction and explanation supersede those for contextualization and understanding. Concludes that views on “what counts as theory” are, currently, too narrow to conceptualize agency, emergence and change adequately in organizational life and, hence, the full range of significant empirical phenomena that characterize the management and accounting areas are not being researched.

Accounting as codified discourse

Purpose - This paper aims to introduce the Design/methodology/approach - The approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue. Findings - Theoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad-spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requires evaluation. Third, how far “intangibles” and “externalities” can be codified is a pertinent current agenda. Fourth, work is needed on whether and to what extent professional power is curtailed when politicians and policy makers introduce more codified discourses. Research limitations/implications - Currently “codification” is not well understood in the literature. This Originality/value - Although “discourse studies” and “discourse analysis” are now firmly embedded in the organisational/management literature, “codified discourses” have not featured in the debate. This is a significant omission as codification is a key feature of many discourses – especially in professional fields like accounting, law, and medicine. Moreover, codified discourses are becoming more widespread. The value of this paper lies in its exposition of accounting as codification in relation to discourse.

The practice of commissioning healthcare from a private provider: learning from an in-depth case study

BackgroundThe direction of health service policy in England is for more diversification in the design, commissioning and provision of health care services. The case study which is the subject of this paper was selected specifically because of the partnering with a private sector organisation to manage whole system redesign of primary care and to support the commissioning of services for people with long term conditions at risk of unplanned hospital admissions and associated service provision activities. The case study forms part of a larger Department of Health funded project on the practice of commissioning which aims to find the best means of achieving a balance between monitoring and control on the one hand, and flexibility and innovation on the other, and to find out what modes of commissioning are most effective in different circumstances and for different services.MethodsA single case study method was adopted to explore multiple perspectives of the complexities and uniqueness of a public-private partnership referred to as the “Livewell project”. 10 single depth interviews were carried out with key informants across the GP practices, the PCT and the private provider involved in the initiative.ResultsThe main themes arising from single depth interviews with the case study participants include a particular understanding about the concept of commissioning in the context of primary care, ambitions for primary care redesign, the importance of key roles and strong relationships, issues around the adoption and spread of innovation, and the impact of the current changes to commissioning arrangements. The findings identified a close and high trust relationship between GPs (the commissioners) and the private commissioning support and provider firm. The antecedents to the contract for the project being signed indicated the importance of leveraging external contacts and influence (resource dependency theory).ConclusionsThe study has surfaced issues around innovation adoption in the healthcare context. The case identifies ‘negotiated order’, managerial performance of providers and disciplinary control as three media of power used in combination by commissioners. The case lends support for stewardship and resource dependency governance theories as explanations of the underpinning conditions for effective commissioning in certain circumstances within a quasi marketised healthcare system.

Not only...but also: REM sleep creates and NREM Stage 2 instantiates landmark junctions in cortical memory networks

This article argues both rapid eye movement (REM) and non-rapid eye movement (NREM) sleep contribute to overnight episodic memory processes but their roles differ. Episodic memory may have evolved from memory for spatial navigation in animals and humans. Equally, mnemonic navigation in world and mental space may rely on fundamentally equivalent processes. Consequently, the basic spatial network characteristics of pathways which meet at omnidirectional nodes or junctions may be conserved in episodic brain networks. A pathway is formally identified with the unidirectional, sequential phases of an episodic memory. In contrast, the function of omnidirectional junctions is not well understood. In evolutionary terms, both animals and early humans undertook tours to a series of landmark junctions, to take advantage of resources (food, water and shelter), whilst trying to avoid predators. Such tours required memory for emotionally significant landmark resource-place-danger associations and the spatial relationships amongst these landmarks. In consequence, these tours may have driven the evolution of both spatial and episodic memory. The environment is dynamic. Resource-place associations are liable to shift and new resource-rich landmarks may be discovered, these changes may require re-wiring in neural networks. To realise these changes, REM may perform an associative, emotional encoding function between memory networks, engendering an omnidirectional landmark junction which is instantiated in the cortex during NREM Stage 2. In sum, REM may preplay associated elements of past episodes (rather than replay individual episodes), to engender an unconscious representation which can be used by the animal on approach to a landmark junction in wake.

Introducing the Agents...

This article aims to expand our understanding of what it is to be an agent within an organization. To do this, the views of both Archer and Giddens on the constitution of the agent are analysed. These expositions are used to differentially illuminate the specifics of an empirical case, where it is argued that a team of ten agents were crucial in taking forward a merger between two pharmaceutical companies (‘A’ and ‘ω’). A discussion compares the insights into how agents are constituted that arise from the conceptual frames offered by Archer and Giddens. The article concludes that the constitution of the organizational agent encompasses both agential positioning (vis-à-vis organizational resources) and agential powers (where these powers can be appropriated from the organization and incorporated by the agent).

If waking and dreaming consciousness became de-differentiated, would schizophrenia result? ☆

If both waking and dreaming consciousness are functional, their de-differentiation would be doubly detrimental. Differentiation between waking and dreaming is achieved through neuromodulation. During dreaming, without external sensory data and with mesolimbic dopaminergic input, hyper-cholinergic input almost totally suppresses the aminergic system. During waking, with sensory gates open, aminergic modulation inhibits cholinergic and mesocortical dopaminergic suppresses mesolimbic. These neuromodulatory systems are reciprocally interactive and self-organizing. As a consequence of neuromodulatory reciprocity, phenomenologically, the self and the world that appear during dreaming differ from those that emerge during waking. As a result of self-organizing, the self and the world in both states are integrated. Some loss of self-organization would precipitate a degree of de-differentiation between waking and dreaming, resulting in a hybrid state which would be expressed heterogeneously, both neurobiologically and phenomenologically. As a consequence of progressive de-differentiation, certain identifiable psychiatric disorders may emerge. Ultimately, schizophrenia, a disorganized-fragmented self, may result.

Such stuff as REM and NREM dreams are made on? An elaboration

I argued that rapid eye movement (REM) dreaming is elaborative emotional encoding for episodic memories, sharing many features with the ancient art of memory (AAOM). In this framework, during non–rapid eye movement (NREM), dream scenes enable junctions between episodic networks in the cortex and are retained by the hippocampus as indices for retrieval. The commentaries, which varied in tone from patent enthusiasm to edgy scepticism, fall into seven natural groups: debate over the contribution of the illustrative dream and disputes over the nature of dreaming (discussed in sect. R1); how the framework extends to creativity, psychopathology, and sleep disturbances (sect. R2); the compatibility of the REM dream encoding function with emotional de-potentiation (sect. R3); scepticism over similarities between REM dreaming and the AAOM (sect. R4); the function of NREM dreams in the sleep cycle (sect. R5); the fit of the junction hypothesis with current knowledge of cortical networks (sect. R6); and whether the hypothesis is falsifiable (including methodological challenges and evidence against the hypothesis) (sect. R7). Although the groups in sections R1–R6 appear quite disparate, I argue they all follow from the associative nature of dreaming.

Differentiated realities? A response to Andrew Sayer and Bob Scapens and ChunLei Yang

Purpose - The paper aims to provide a response to commentaries in this issue by Andrew Sayer, and Robert W. Scapens and ChunLei Yang on “Case studies and differentiated realities” a paper by Sue Llewellyn published in Design/methodology/approach - Discusses issues raised in the commentaries around “differentiated realities”, “pluralist ontology” and the “single reality” of social constructivism. Findings - Reiterates an understanding of the idea of “differentiated realities” and discusses the methodological implications that arise from it. Originality/value - Clarifies Llewellyns original discussion of differentiated realities and case studies.

Dream to predict? REM dreaming as prospective coding

The dream as prediction seems inherently improbable. The bizarre occurrences in dreams never characterize everyday life. Dreams do not come true! But assuming that bizarreness negates expectations may rest on a misunderstanding of how the predictive brain works. In evolutionary terms, the ability to rapidly predict what sensory input implies—through expectations derived from discerning patterns in associated past experiences—would have enhanced fitness and survival. For example, food and water are essential for survival, associating past experiences (to identify location patterns) predicts where they can be found. Similarly, prediction may enable predator identification from what would have been only a fleeting and ambiguous stimulus—without prior expectations. To confront the many challenges associated with natural settings, visual perception is vital for humans (and most mammals) and often responses must be rapid. Predictive coding during wake may, therefore, be based on unconscious imagery so that visual perception is maintained and appropriate motor actions triggered quickly. Speed may also dictate the form of the imagery. Bizarreness, during REM dreaming, may result from a prospective code fusing phenomena with the same meaning—within a particular context. For example, if the context is possible predation, from the perspective of the prey two different predators can both mean the same (i.e., immediate danger) and require the same response (e.g., flight). Prospective coding may also prune redundancy from memories, to focus the image on the contextually-relevant elements only, thus, rendering the non-relevant phenomena indeterminate—another aspect of bizarreness. In sum, this paper offers an evolutionary take on REM dreaming as a form of prospective coding which identifies a probabilistic pattern in past events. This pattern is portrayed in an unconscious, associative, sensorimotor image which may support cognition in wake through being mobilized as a predictive code. A particular dream illustrates.

Correction to: Facilitating the implementation of clinical technology in healthcare: what role does a national agency play?

Upon publication of the original article [1], Gregory Maniatopoulos’ name was incorrectly given as ‘Greg Maniatopoulous’. This has now been corrected in the original article.