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Article
Publication date: 31 January 2024

Margit Malmmose and Mai Skjøtt Linneberg

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…

173

Abstract

Purpose

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Design/methodology/approach

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

Findings

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Originality/value

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 December 2022

Xu Wang and Xin Feng

This paper aims to analyze the relationships between discourse leading indicators and citations from perspectives of integrating altmetrics indicators and tries to provide…

Abstract

Purpose

This paper aims to analyze the relationships between discourse leading indicators and citations from perspectives of integrating altmetrics indicators and tries to provide references for comprehending the quantitative indicators of scientific communication in the era of open science, constructing the evaluation indicator system of the discourse leading for academic journals and then improving the discourse leading of academic journals.

Design/methodology/approach

Based on the theory of communication and the new pattern of scientific communication, this paper explores the formation process of academic journals' discourse leading. This paper obtains 874,119 citations and 6,378,843 altmetrics indicators data from 65 international multidisciplinary academic journals. The relationships between indicators of discourse leading (altmetrics) and citations are studied by using descriptive statistical analysis, correlation analysis, principal component analysis, negative binomial regression analysis and marginal effects analysis. Meanwhile, the connotation and essential characteristics of the indicators, the strength and influence of the relationships are further analyzed and explored. It is proposed that academic journals' discourse leading is composed of news discourse leading, social media discourse leading, peer review discourse leading, encyclopedic discourse leading, video discourse leading and policy discourse leading.

Findings

It is discovered that the 15 altmetrics indicators data have a low degree of centralization to the center and a high degree of polarization dispersion overall; their distribution patterns do not follow the normal distributions, and their distributions have the characteristics of long-tailed right-peaked curves. Overall, 15 indicators show positive correlations and wide gaps exist in the number of mentions and coverage. The academic journals' discourse leading significantly affects total cites. When altmetrics indicators of international mainstream academic and social media platforms are used to explore the connotation and characteristics of academic journals' discourse leading, the influence or contribution of social media discourse, news discourse, video discourse, policy discourse, peer review discourse and encyclopedia discourse on the citations decreases in turn.

Originality/value

This study is innovative from the academic journal level to analyze the deep relationships between altmetrics indicators and citations from the perspective of correlation. First, this paper explores the formation process of academic journals' discourse leading. Second, this paper integrates altmetrics indicators to study the correlation between discourse leading indicators and citations. This study will help to enrich and improve basic theoretical issues and indicators’ composition, provide theoretical support for the construction of the discourse leading evaluation system for academic journals and provide ideas for the evaluation practice activities.

Details

Library Hi Tech, vol. 42 no. 4
Type: Research Article
ISSN: 0737-8831

Keywords

Open Access
Article
Publication date: 13 February 2024

Francesc González-Reverté and Anna Soliguer Guix

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The…

1131

Abstract

Purpose

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

Design/methodology/approach

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

Findings

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

Originality/value

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.

Details

International Journal of Tourism Cities, vol. 10 no. 3
Type: Research Article
ISSN: 2056-5607

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 October 2022

Xu Wang

Under the background of open science, this paper integrates altmetrics data and combines multiple evaluation methods to analyze and evaluate the indicators' characteristics of…

374

Abstract

Purpose

Under the background of open science, this paper integrates altmetrics data and combines multiple evaluation methods to analyze and evaluate the indicators' characteristics of discourse leading for academic journals, which is of great significance to enrich and improve the evaluation theory and indicator system of academic journals.

Design/methodology/approach

This paper obtained 795,631 citations and 10.3 million altmetrics indicators data for 126,424 published papers from 151 medicine, general and internal academic journals. In this paper, descriptive statistical analysis and distribution rules of evaluation indicators are first carried out at the macro level. The distribution characteristics of evaluation indicators under different international collaboration conditions are analyzed at the micro level. Second, according to the characteristics and connotation of the evaluation indicators, the evaluation indicator system is constructed. Third, correlation analysis, factor analysis, entropy weight method and TOPSIS method are adopted to evaluate and analyze the discourse leading in medicine, general and internal academic journals by integrating altmetrics. At the same time, this paper verifies the reliability of the evaluation results.

Findings

Six features of discourse leading integrated with altmetrics indicators are obtained. In the era of open science, online academic exchanges are becoming more and more popular. The evaluation activities based on altmetrics have fine-grained and procedural advantages. It is feasible and necessary to integrate altmetrics indicators and combine the advantages of multiple methods to evaluate the academic journals' discourse leading of which are in a diversified academic ecosystem.

Originality/value

This paper uses descriptive statistical analysis to analyze the distribution characteristics and distribution rules of discourse leading indicators of academic journals and to explore the availability of altmetrics indicators and the effectiveness of constructing an evaluation system. Then, combining the advantages of multiple evaluation methods, The author integrates altmetrics indicators to comprehensively evaluate the discourse leading of academic journals and verify the reliability of the evaluation results. This paper aims to provide references for enriching and improving the evaluation theory and indicator system of academic journals.

Article
Publication date: 28 June 2023

Tanya Jurado, Alexei Tretiakov and Jo Bensemann

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to…

Abstract

Purpose

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to encourage women to join the IT industry.

Design/methodology/approach

Internet media coverage of the Little Miss Geek campaign in the UK was analysed as qualitative data to reveal systematic and coherent patterns contributing to the social construction of the role of women with respect to the IT industry and IT employment.

Findings

While ostensibly supporting women's empowerment, the discourse framed women's participation in the IT industry as difficult to achieve, focused on women's presumed “feminine” essential features (thus, effectively implying that they are less suitable for IT employment than men), and tasked women with overcoming the barrier via individual efforts (thus, implicitly blaming them for the imbalance). In these ways, the discourse worked against the broader aims of the campaign.

Social implications

Campaigns and organisations that promote women's participation should work to establish new frames, rather than allowing the discourse to be shaped by the established frames.

Originality/value

The authors interpret the framing in the discourse using Bourdieu's perspective on symbolic power: the symbolic power behind the existing patriarchal order expressed itself via framing, thus contributing to the maintenance of that order. By demonstrating the relevance of Bourdieu's symbolic power, the authors offer a novel understanding of how underrepresentation of women in the IT sector is produced and maintained.

Details

Information Technology & People, vol. 37 no. 5
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 13 February 2024

Cynthia Mejia and Katherine Wilson

The purpose of this study was to examine the global perceptions of social equity in the fine dining business model as a result of the surprise announcement for the 2024 planned…

Abstract

Purpose

The purpose of this study was to examine the global perceptions of social equity in the fine dining business model as a result of the surprise announcement for the 2024 planned closure of the Michelin three-star restaurant, Noma.

Design/methodology/approach

This study used critical discourse analysis to inductively analyze 91 source documents retrieved through a lexical database search. The analysis yielded five overarching themes and six subthemes.

Findings

Findings from this study serve as a benchmark in retrospect for capturing a rapidly accelerating global conversation from January to March 2023 around the long-term viability and social sustainability of the fine dining business model.

Research limitations/implications

Against the backdrop of labor challenges in the restaurant industry due to the Covid-19 pandemic and its aftermath, the announced closure of Noma precipitated criticism of the stage (unpaid intern) system and the intense pressures of attaining and maintaining Michelin star status.

Practical implications

Results from the discourse analysis suggest certification for fine dining restaurants, perhaps through the Michelin Guide, for demonstrating a commitment to social sustainability as a qualifier to achieve a Michelin star.

Social implications

Findings from this research reveal a palpable change in societal tolerance for a more socially sustainable fine dining restaurant business model that advances equitable solutions for its workers while assuring the economic sustainability of restaurants.

Originality/value

This study drew upon a foodscape lens to reveal a juxtaposition between well-executed environmentally sustainable initiatives in the fine dining business model and the threats to the social sustainability among its workers.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 10
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 30 January 2024

Yi Zhu

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong…

Abstract

Purpose

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong Kong. Existing critical management studies emphasize power in organizational language, often neglecting the role of employees’ emotions in sustaining discourse. This paper examines employees’ smiles as tools for legitimizing (sensegiving) and interpreting (sensemaking) discourse. It explores how the use of their emotional display influenced the outcome of the company’s attempt to legitimize discourse. This research divides the discourse process into five phases: formation, codification, implementation, monitoring and adaptation.

Design/methodology/approach

Using the critical sensegiving and sensemaking approach, this paper discusses how employees’ interpretations of corporate policies shape the perpetuation of dominant discourse and outcomes. Data were collected through the author’s long-term participant observation in the Hong Kong branches of Japanese retailers.

Findings

The formation phase discusses the emergence of a dominant discourse favoring Japanese practices in the company’s Hong Kong operations. Codification involves the conceptualization of standard smiles in customer service policies. In practice (implementation, monitoring and adjustment), employee smiles serve as tools for negotiating power—shaping careers, earnings and shift preferences. This paper argues that this discourse shapes organizational norms while employees’ sensemaking influences the discourse implementation. Furthermore, this paper highlights the transnational impact of Japanese culture in Hong Kong, which has shaped the way Japanese top management and local employees interpret the dominant discourse.

Originality/value

This study demonstrates the importance of discussing the display of emotions and employees’ intentions to understand their impact on the outcome of discourse implementation. This study also reiterates the significance of discussing the influence of one culture on another to understand the broader social context that affects the perpetuation of discourse.

Details

Journal of Organizational Ethnography, vol. 13 no. 2
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 7 October 2021

Mohd Danish Siddiqi, Sudhakar Kumar Chaubey and Aliya Naaz Siddiqui

The central idea of this research article is to examine the characteristics of Clairaut submersions from Lorentzian trans-Sasakian manifolds of type (α, β) and also, to enhance…

Abstract

Purpose

The central idea of this research article is to examine the characteristics of Clairaut submersions from Lorentzian trans-Sasakian manifolds of type (α, β) and also, to enhance this geometrical analysis with some specific cases, namely Clairaut submersion from Lorentzian α-Sasakian manifold, Lorentzian β-Kenmotsu manifold and Lorentzian cosymplectic manifold. Furthermore, the authors discuss some results about Clairaut Lagrangian submersions whose total space is a Lorentzian trans-Sasakian manifolds of type (α, β). Finally, the authors furnished some examples based on this study.

Design/methodology/approach

This research discourse based on classifications of submersion, mainly Clairaut submersions, whose total manifolds is Lorentzian trans-Sasakian manifolds and its all classes like Lorentzian Sasakian, Lorenztian Kenmotsu and Lorentzian cosymplectic manifolds. In addition, the authors have explored some axioms of Clairaut Lorentzian submersions and illustrates our findings with some non-trivial examples.

Findings

The major finding of this study is to exhibit a necessary and sufficient condition for a submersions to be a Clairaut submersions and also find a condition for Clairaut Lagrangian submersions from Lorentzian trans-Sasakian manifolds.

Originality/value

The results and examples of the present manuscript are original. In addition, more general results with fair value and supportive examples are provided.

Details

Arab Journal of Mathematical Sciences, vol. 30 no. 2
Type: Research Article
ISSN: 1319-5166

Keywords

Article
Publication date: 20 June 2024

Yavuz Selim Balcioglu, Bülent Sezen and Ali Ulvi İşler

This study aims to explore and segment consumer preferences for electric and hybrid vehicles in Germany, Sweden, the Netherlands and Turkey, focusing on understanding the various…

Abstract

Purpose

This study aims to explore and segment consumer preferences for electric and hybrid vehicles in Germany, Sweden, the Netherlands and Turkey, focusing on understanding the various factors that influence consumer decisions in these markets.

Design/methodology/approach

Using latent class analysis (LCA) on data collected through online surveys and discrete choice experiments, this research categorizes consumers into distinct segments. The approach allows for a nuanced understanding of how various factors such as income level, fuel cost, age, CO2 emissions, purchase price, vehicle range, policy policies and environmental concerns interact with shape consumer preferences.

Findings

The analysis uncovers significant heterogeneity in consumer preferences for electric and hybrid vehicles across Germany, Sweden, the Netherlands and Turkey, revealing four key segments: “Eco-Driven Innovators,” “Value-Focused Pragmatists,” “Tech-Savvy Early Adopters” and “Reluctant Traditionalists.” “Eco-Driven Innovators” prioritize environmental benefits and are less sensitive to price, demonstrating a strong inclination toward vehicle CO2 emissions and policy policies. “Value-Focused Pragmatists” weigh economic factors heavily, showing a sharp interest in fuel costs and purchase prices but are open to considering electric and hybrid vehicles if they present clear long-term savings. Technology-savvy early adopters are attracted by the latest technological advancements in vehicles, regardless of the type, and are motivated by factors beyond just environmental concerns or cost savings. Lastly, “Reluctant Traditionalists” exhibit minimal interest in electric and hybrid vehicles due to concerns over charging infrastructure and upfront costs. This detailed segmentation illustrates the diverse motivations and barriers influencing consumer choices, from governmental policies and environmental concerns to individual financial considerations and technological appeal.

Originality/value

This study stands out for its pioneering application of LCA to dissect the complexity of consumer preferences for electric and hybrid vehicles, a methodological approach not widely used in this research domain. Using LCA, the authors are able to uncover nuanced consumer segments, each with distinct preferences and motivations, providing a depth of insight into market dynamics that traditional analysis methods may overlook. This approach enables a more granular understanding of how diverse factors – ranging from environmental concerns to economic considerations and technological attributes – interact to shape consumer choices in different countries. The findings not only fill a critical gap in the existing literature by mapping the intricate landscape of consumer preferences, but also offer a novel perspective on strategizing market interventions. Therefore, the application of LCA enriches the discourse on sustainable transportation, offering stakeholders, manufacturers, policymakers and researchers – a refined toolkit for navigating the evolving market dynamics and fostering the adoption of electric and hybrid vehicles.

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