1.

“Based on your reading of the first 4 pages of Dillard’s (1991, pp 8 – 12) article, describe
the ontological and epistemological approach adopted by Arnold (1999)”

Answer:
“Ontological approach adopted by Arnold (1999)”
Precisely speaking, ontological position assert regarding nature of reality. In his study, Arnold
(1999) has broadened the critical literature by criticizing new production schemes, employee
engagement programs, teams, quality circles and new technology that trade unionists who had
experienced the new production schemes articulate in the shop floors and in union halls. While
the views displayed here do not depict the official position of organized workers in the United
States and the view of the trade unionists in general, they are one side of the continuing
discussion of the prospects and the promise of union/management collaboration as a strategic
approach for competitiveness and employment in the United States. Their research has focus on
experiences of unions at three plants and based upon interviews, Arnold (1999) has outlined the
critique of new manufacturing processes from labor perceptive. From ontological perspective,
Arnold (1999) have focused on realism which shows that existence of the reality is basically
external to cognition or independent. As presence of new manufacturing processes are
independent and in perspective of such processes, criticism was witnessed. Manufacturing
processes were part of the overall economy and communication of associated accounting
practices were specified. Arguably, these manufacturing processes are such structures that are
external to labor and are independent. Therefore, reality is treated as an independent in Arnold’s
research. This is further corroborated that in critical perspective, reality is treated as independent
same as in positivism or functional perspective.

“Epistemological approach adopted by Arnold (1999)”

Epistemology refers to process of getting knowledge or process of knowing. From the
perspective of positivism or objectivism, accounting is basically rooted in positivism and
knowledge of social world can be gained via accumulation of activities by observing these
activities and analyzing causal association. On the other side, anti-positivism views the world
based upon relativistic perspective. In this perspective, knowledge comes in the form of
experience of participants and their perception about the social world, not by observing causal
relationships. In research of Arnold (1999), focus is on experiences of unions at three plants in
Illinois. His research is basically drawn upon interviews from the labor and additionally,
description of history of labor relations is also depicted. Major features of critique of labor on
new manufacturing systems which will have impact on routines of labor such as change in
shifting times etc. Based upon perceptions labor, it has been argued that management accounting
literature is not universally accepted. This is way of knowing that labor has given assertions in
interviews that exhibited the critique of management accounting. The main point here is the way
of knowing or getting knowledge that is based upon subjective opinions. On the basis of
epistemological stance, critical perspective is same as interpretive perspective or subjectivism.
 2. Reductionist
“A segment of the labor movement…. demonstrate that the conventional wisdom is neither neutral nor universally
accepted, but rather constitutes a partisan rhetoric that is embroiled in a power struggle over meaning and
signification”

There is no doubt that modern organizations have a clarity and emphasize facilitating the
knowledge of employees and labor but have some sort of discouragement for labor union.
Mostly organizations follow reductionist approach in which employees are reduced for
enhancing profitability. Loss of job by employees is a critical element from economy
perspective. More pertinent issue is related to loss of indirect labor. The decline of indirect labor
jobs has a particular impact on older workers because they are less productive. Older employees
who have not yet reached retirement age but who are less physically able to handle the physical
requirements of direct production have typically found employment in indirect labor tasks such
as transportation or maintenance work in various manufacturing settings. When attempts are
made to reduce indirect labor costs through mechanization or job combinations, this results in the
elimination of an informal age-based division of labor on the shop floor. Older workers are
forced back to more focused line work, and in certain cases, this results in people being forced
into unintentional early retirement.

The implementation of production and management regimes is meant to benefit both labor and
management equally. Some jobs may be lost initially when firms lay off workers and re-
engineer, and union agreements may be necessary in order to reduce restrictions such as job
classifications and contractually barriers to employee involvement programs, which may be
difficult to achieve. The reality is that labor-management collaboration is crucial in context of
U.S. firms and industrial jobs are to persist in an increasingly competitive job economy,
according to researchers, government and corporate spokespersons, and many union leaders.