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1 – 4 of 4Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Cass Shum, Jaimi Garlington, Ankita Ghosh and Seyhmus Baloglu
This study aims to describe the development of hospitality research in terms of research methods and data sources used in the 2010s.
Abstract
Purpose
This study aims to describe the development of hospitality research in terms of research methods and data sources used in the 2010s.
Design/methodology/approach
Content analyses of the research methods and data sources used in original hospitality research published in the 2010s in the Cornell Hospitality Quarterly (CQ), International Journal of Hospitality Management (IJHM), International Journal of Contemporary Hospitality Management (IJCHM), Journal of Hospitality and Tourism Research (JHTR) and International Hospitality Review (IHR) were conducted. It describes whether the time span, functional areas and geographic regions of data sources were related to the research methods and data sources.
Findings
Results from 2,759 original hospitality empirical articles showed that marketing research used various research methods and data sources. Most finance articles used archival data, while most human resources articles used survey designs with organizational data. In addition, only a small amount of research used data from Oceania, Africa and Latin America.
Research limitations/implications
This study sheds some light on the development of hospitality research in terms of research method and data source usage. However, it only focused on five English-based journals from 2010–2019. Therefore, future studies may seek to understand the impact of the COVID-19 pandemic on research methods and data source usage in hospitality research.
Originality/value
This is the first study to examine five hospitality journals' research methods and data sources used in the last decade. It sheds light on the development of hospitality research in the previous decade and identifies new hospitality research avenues.
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This paper aims to add to the theorization of family dynamics and women’s entrepreneurship by examining women’s influence on decision-making in family businesses. Business…
Abstract
Purpose
This paper aims to add to the theorization of family dynamics and women’s entrepreneurship by examining women’s influence on decision-making in family businesses. Business decisions in family firms, in particular, are not free from family influence in terms of goals and strategies, and the role of women in decision-making processes is of particular interest. Consequently, the role of women entrepreneurs in family firms and their influence on business development requires a more fine-grained analysis of the family dynamic within the family and the business.
Design/methodology/approach
This study draws on a qualitative study and focuses on the life story narratives of nine women in rural family businesses in rural communities of Småland province in Sweden to empirically examine the decision-making processes. This region is known both for its entrepreneurial culture and traditional gender order. Based on the narrative accounts of women entrepreneurs in family businesses, the data analysis method is thematic, using a Gioia-inspired method.
Findings
The complexity of decision-making in rural family firms is further complicated in part due to a closeness with the rural community. Thus, a typology of three decision-making modes in family firms emerges an informal family-oriented mode, a semistructured family/employee consensus mode and a formal board mode with at least one nonfamily member. Moreover, the advantages, disadvantages and strategies that women use to influence decisions within the respective mode are outlined.
Originality/value
This work contributes to the study of women’s agency and its implications in family business and entrepreneurship in the rural context. The study implies that women’s agency shapes the (rural) entrepreneurship context and, likewise, the (rural) entrepreneurship context influences women’s agency. Hence, the author challenges the view of women as only caregivers and sheds light on the practices and processes behind the scenes of entrepreneurial family businesses.
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Alenka Kavčič Čolić and Andreja Hari
The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To…
Abstract
Purpose
The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To meet the needs of both communities, as well as broader ones, alternative file formats are required. With the findings of the eBooks-On-Demand-Network Opening Publications for European Netizens project research, this study aims to improve access to digitized content for these communities.
Design/methodology/approach
In 2022, the authors conducted research on the digitization experiences of 13 EODOPEN partners at their organizations. The authors distributed the same sample of scans in English with different characteristics, and in accordance with Web content accessibility guidelines, the authors created 24 criteria to analyze their digitization workflows, output formats and optical character recognition (OCR) quality.
Findings
In this contribution, the authors present the results of a trial implementation among EODOPEN partners regarding their digitization workflows, used delivery file formats and the resulting quality of OCR results, depending on the type of digitization output file format. It was shown that partners using the OCR tool ABBYY FineReader Professional and producing scanning outputs in tagged PDF and PDF/UA formats achieved better results according to set criteria.
Research limitations/implications
The trial implementations were limited to 13 project partners’ organizations only.
Originality/value
This research paper can be a valuable contribution to the field of massive digitization practices, particularly in terms of improving the accessibility of the output delivery file formats.
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