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For decades, Swiss banks’ private wealth management business (PWMB) had systemically engaged in what we refer to as transnational misconduct, in that they transgressed United States (U.S.) law by helping clients evade U.S. tax liabilities. We conduct a qualitative case study to explore, whether, and if so, under which conditions the application of U.S. national law against some law-breaking Swiss banks leads to the general deterrence of transnational misconduct, in that it deters not only the targeted offenders from violating U.S. law (specific deterrence) but also their non-targeted peers (general deterrence). Our constructivist, non-target-centered theory uncovers non-targets’ territory beliefs, i.e. the believed spatial area over which a legal authority’s control is considered legitimate in the sense that the norms underlying the authority relationship are accepted as valid and the rules as binding, as critical factor for explaining whether national law enforcement has a general deterrent effect in the transnational space (or not). In contrast to the widely-held Westphalian assumption, our theory conceptualizes the legal authority’s scope of territory not as ontologically fixed and geographically defined but rather as an outcome of social construction. We argue that, depending on their perceived scope of own conduct, non-targets’ territory beliefs shape their (re)assessment of the perceived certainty of punishment and the resulting (non-)compliance. These beliefs largely depend on the characteristics of the challenging and incumbent authority claims. Our study makes significant contributions to institutional, regulatory and territoriality scholarship.
“I Thought It Was Just About Technology.” – A Discourse-Analytical Reconstruction Of The Images Of Big Data & Analytics In Business Magazines
Thomas Wrona, Pauline Reinecke, Jonas Fuchs
Technische Universität Hamburg, Deutschland
One of the most significant social and economic debates of our time concerns the importance of Big Data and respective Analytics methods (BDA). Applying a sociology of knowledge analysis of public BDA discourses, we illustrate how BDA is socially interpreted. Public discourses play a pivotal role in defining how such phenomena come into being. We reveal how these typified interpretations may direct corporate action and exercise power in this way. Our results contribute to organizational discourse research on the multi-layered relationships between interpretive schemes on BDA and organizational behavior. We also contribute to IS research on socio-technical systems and the social construction of importance in relation to technology.
The role of non-human actors in the constitution of the #wirsindmehr collective in Germany
1Universität Innsbruck, Institut für Organisation & Lernen (PhD Student); 2Management Center Innsbruck, Department Tourismus & Freizeitwirtschaft
The aim of this paper is to show how non-human actors afford and restrict the constitution of organizationality in neo-tribal collectives in the digital. Emerging in the digital, temporal, ephemeral social collectives bound by a need for belonging or togetherness challenge the notion of organization and collective action. However, it is unclear how these loose neo-tribal collectives can transform their weak bonds into coordinated action and embody organizational characteristics like collective identity or inter-connected decision-making. By grounding the origin of organization in communicative interaction between human and non-human actors, I want to show how non-human actors can simultaneously achieve and restrict organizationality and, therefore, enable neo-tribal collectives to act collectively. This paper uncovers this transformation by exploring the discourse surrounding the hashtag #wirsindmehr as a non-human actor on Twitter and YouTube. The mixed-method approach combining social network analysis and critical technocultural discourse analysis reveals how the hashtag serves as a surrogate for formal structures in social collectives, how it facilitates the emergence of various conflicting collective identities in the digital. In addition, it illustrates how the hashtag sabotages the initial boundaries of the neo-tribe. This manifold possibilities of interaction of non-human actors in the formation of organizationality can explain the transformation of fluids social formations towards collective action.