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Article
Publication date: 22 September 2023

Sarah Alves and Edouard Thiebaut

If building and nurturing a learning organization is not a random chance, the question of where organizations should start is patent. Because learning culture is one of the core…

Abstract

Purpose

If building and nurturing a learning organization is not a random chance, the question of where organizations should start is patent. Because learning culture is one of the core components of learning organizations, it is wondered how individuals and organizations contribute to this phenomenon. Under an interactional perspective, the authors explore the cross-dynamics between learning resources, structure and support (organizational level), and self-directed learning (individual level).

Design/methodology/approach

The authors conducted qualitative and exploratory research in Spring 2021 in France. They used semi-structured interviews with HRMs and a Delphi panel as the main instruments. This dual approach brings a reflexive and complementary dialogue to the research question.

Findings

The results show that non-learning organizations took advantage of the Covid-19 period. They created a learning biotope and fostered learning dynamics. Although this biotope acted as a learning marketplace and lacked guidance, individuals interacted with this learning biotope. They took learning initiatives and developed their self-directed learning. This understanding argues for constant interaction and co-influence between organizations and individuals to build and nurture a learning culture.

Originality/value

There is little discussion on how individuals and organizations contribute to building and nurturing a learning culture from an interactional perspective. Furthermore, literature on learning organizations considers self-directedness as a whole, considering self-directed learning as a characteristic and a process sharpens thinking. On methodological concerns, the authors used a dual qualitative approach with interviews and Delphi for the first time in research on learning organizations.

Details

The Learning Organization, vol. 31 no. 1
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 30 October 2023

Nathalie Clavijo, Ludivine Perray-Redslob and Emmanouela Mandalaki

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of…

Abstract

Purpose

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

Design/methodology/approach

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

Findings

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

Research limitations/implications

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

Originality/value

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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