This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...) collectively molded executives’ vocabularies of fraud immersion. Our executives’ narratives portray their fraud entanglement as typically occurring in small, incremental steps. Their accounts expand our understanding of the influence of socialization on executive-level financial fraud beyond the individualized focus of the fraud triangle model. (shrink)

Erving Goffman's distinctive contribution to an understanding of others was grounded in his information control and ritual models of the interaction process. This contribution centered on the forms of the interaction order rather than self-other relations as traditionally conceived in phenomenology. Goffman came to phenomenology as a sympathetic but critical outsider who sought resources for the sociological mining of the interaction order. His engagement with phenomenological thinkers (principally Gustav Ichheiser, Jean-Paul Sartre and Alfred Schutz) has to be understood in these (...) terms. The article traces basic differences in analytical focus through a range of phenomenological critiques of Goffman and a comparison of salient aspects of Schutz's and Goffman's writings. While the contrasts have perhaps been overplayed, I conclude that Goffman's thinking about others probably owed more to his pragmatist roots than to his later encounters with phenomenology. (shrink)

Alfred Schutz''s influence on American sociologists and sociology in the 1960s and 1970s is traced through the examination of the work of two of his students, Helmut Wagner and Peter Berger, and of Harold Garfinkel with whom he met and corresponded over a number of years. The circumstances of Schutz''s own academic situation, particularly the short period of his academic career in the United States and his location at the New School, are examined to consider how and in what ways (...) he was constrained from exerting an even wider influence. The two major areas of influence in American sociology that are examined are the sociology of knowledge and the early development of ethnomethodology. (shrink)

Garfinkel's dissertation, "The Perception of the Other," was completed and defended 15 years prior to the publication of Studies in Ethnomethodology. This essay seeks hints of the familiar ethnomethodological themes (indexicality, reflexivity, accountability) within his thesis. It begins by examining the contributions of earlier social theorists, particularly Talcott Parsons and Alfred Schütz, to Garfinkel's thought. It then examines the dissertation itself seeking evidence to support the claim that Garfinkel was already moving in the direction of an 'incommensurable, asymmetric, and alternate' (...) program of sociological inquiry well before the term 'ethnomethodology' had even been coined. (shrink)

This paper aims to explore the relations between Schutzian theory and hermeneutics. After presenting the connections between hermeneutic thought and Schutz’s work from a historical point of view, it will argue that despite its significant differences from hermeneutic theory, Schutzian theory can be utilized as a kind of proto-hermeneutics. By now, the heterogeneous movement of the interpretive social sciences has reached an established position, but with their growing reliance on the impulses coming from philosophical hermeneutics, the latent problem comes to (...) the foreground: the former demand for an action-theoretical grounding has faded away. Currently, action theory itself is no more dominated by the work of interpretively minded authors, but by the theories of rational choice. This results in a false opposition between the explanatory models, which base their arguments on historical, cultural, and linguistic factors, and those, which focus on the plane of the decisions of individuals. Bypassing the objectivism present in both the rational choice approach and hermeneutics, Schutz’s pragmatic theory of the life-world, originating from both interpretive and pragmatic intellectual influences, may be useful to overcome this opposition, and can serve as a proto-hermeneutical point of departure: that is, as a theory which cannot alone take over the duty of hermeneutics, but which can complement hermeneutics on a fundamental level. (shrink)

How has sociology framed places of knowledge production and what is the specific power of the laboratory for this history? This article looks in three steps at how sociology and Science and Technology Studies have historically framed the world as laboratory. First, in early sociology, the laboratory was an important metaphor to conceive of sociology as a scientific enterprise. In the 1950s, the trend reversed and with the emergence of a ‘qualitative sociology’, sociology was seen in opposition to laboratory work. (...) With the ascent of laboratory studies, the laboratory perspective was again applied to many fields, including sociology itself. Based on a definition of a laboratory as aiming at placeless knowledge and being inconsequential this article argues that the two waves of laboratorization were metaphorical and did not really turn the world into a laboratory. Instead, two alternative concepts, those of the unilatory and the locatory, are proposed to gain a more precise understanding of some of these metaphorical uses of the term ‘laboratory’. (shrink)

This Alfred Schutz Memorial Lecture discusses the relationship between the phenomenological life-world analysis and the methodology of the social sciences, which was the central motive of Schutz’s work. I have set two major goals in this lecture. The first is to scrutinize the postulate of adequacy, as this postulate is the most crucial of Schutz’s methodological postulates. Max Weber devised the postulate ‘adequacy of meaning’ in analogy to the postulate of ‘causal adequacy’ (a concept used in jurisprudence) and regarded both (...) as complementary and, in the context of sociological analysis, critical. Schutz extracted the two postulates from the Neokantian epistemology, dismissed the concept of causality, and reduced Weber’s two postulates of adequacy into one, namely, the adequacy of meaning. I discuss the benefits and shortcomings of this reduction. A major problem, in my view, is that Schutz’s reformulation lost the empirical concern that was inherent in Weber’s ‘causal adequacy’. As a result, the models of economics (which shaped Schutz’s conception of social science) are considered to be adequate if they are ‘understandable’ to an everyday actor, even when they are based on the most unrealistic assumptions. To recapture Weber’s empirical orientation I recommend a more restrictive interpretation of the postulate of adequacy that links it to qualitative research and unfolds the critical potential of Schutz’s phenomenological life-world analysis. My second goal is to report on some current developments in German sociology in which a number of approaches explicitly refer to Schutz’s analysis of the life-world and attempt to pursue ‘adequate’ empirical research. This lecture focuses on three approaches: ethnophenomenology, life-world analytic ethnography, and social scientific hermeneutics. (shrink)

This chapter provides a historical reconstruction of how Alfred Schutz’s American writings were critically engaged by the feminist sociologists Dorothy E. Smith and Patricia Hill Collins. Schutz’s articulation of a phenomenological sociology in relation to, among others, the sociology of Talcott Parsons and the philosophies of science of Ernest Nagel and Carl G. Hempel proved fruitful to Smith in the development of her feminist standpoint theory in her 1987 The Everyday World as Problematic: A Feminist Sociology. Collins likewise draws on (...) Schutz’s writing in the development of her own standpoint theory in her 1986 paper “Learning from the Outsider Within: The Sociological Significance of Black Feminist Thought,” but in a way that addresses some of her own concerns with Smith’s feminist sociology. As I hope to show with the recovery of this underappreciated history, the critical insights of Smith and Collins with regard to the possible uses and limits of phenomenology for feminist theorizing, are still valuable today. (shrink)