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1 – 10 of 381This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Francine Richer and Louis Jacques Filion
Shortly before the Second World War, a woman who had never accepted her orphan status, Gabrielle Bonheur Chanel, nicknamed ‘Little Coco’ by her father and known as ‘Coco’ to her…
Abstract
Shortly before the Second World War, a woman who had never accepted her orphan status, Gabrielle Bonheur Chanel, nicknamed ‘Little Coco’ by her father and known as ‘Coco’ to her relatives, became the first women in history to build a world-class industrial empire. By 1935, Coco, a fashion designer and industry captain, was employing more than 4,000 workers and had sold more than 28,000 dresses, tailored jackets and women's suits. Born into a poor family and raised in an orphanage, she enjoyed an intense social life in Paris in the 1920s, rubbing shoulders with artists, creators and the rising stars of her time.
Thanks to her entrepreneurial skills, she was able to innovate in her methods and in her trendsetting approach to fashion design and promotion. Coco Chanel was committed and creative, had the soul of an entrepreneur and went on to become a world leader in a brand new sector combining fashion, accessories and perfumes that she would help shape. By the end of her life, she had redefined French elegance and revolutionized the way people dressed.
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Jean Frantz Ricardeau Registre and Tania Saba
This paper aims to elucidate the keys transformations of human resources (HR) tasks amid the age of artificial intelligence (AI).
Abstract
Purpose
This paper aims to elucidate the keys transformations of human resources (HR) tasks amid the age of artificial intelligence (AI).
Design/methodology/approach
This paper synthesizes recent theoretical and empirical research on the topic of AI and human resource management to establish a typology of AI-based HR tasks.
Findings
HR jobs will revolve around three types of tasks in the age of AI: mechanical, thinking and feeling.
Originality/value
AI radically changes HR function and it becomes essential for organizations to clearly define the purpose of using AI, its role and the context of its use in tasks. Strategic value of the HR function will lie in its future reorientation toward feeling tasks. HR managers need to possess the knowledge, skills and abilities to adapt to these tasks and ensure the responsible use of AI.
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Jean Grugel, Sarah C. Masefield and Alan Msosa
Health in low-income countries has become associated with the provision of minimum guaranteed public health services though Essential Health Packages (EHPs). How far do EHPs…
Abstract
Purpose
Health in low-income countries has become associated with the provision of minimum guaranteed public health services though Essential Health Packages (EHPs). How far do EHPs deliver the human right to health for all? This study addresses this question through qualitative research into access to health care for vulnerable communities, using Malawi as a case study. This study shows that there are significant accountability gaps and perceptions of weak service provision in Malawi’s EHP in relation to some particularly marginalised (and stigmatised) groups that limit the right to health and the promise of “health for all”.
Design/methodology/approach
This study extends the body of qualitative work on EHPs in general and on Malawi in particular by exploring the perceptions of key stakeholders in relation to inclusivity and the delivery of health policies to particularly vulnerable groups. To do so, this study adopted an approach based on interpretive epistemologies (Scott, 2014). This study conducted largely unstructured interviews with a range of health stakeholders, speaking to stakeholders individually, rather than through focus groups due to the potentially sensitive nature of the topic.
Findings
The findings of this study are as follows: limited inclusion of civil society actors and local communities; local communities and local policymakers feel frustration with the gap between the promises of consultation in the EHP and the reality, and the difficulties of not having effective channels of communication; and exclusionary health practices for particularly vulnerable groups.
Research limitations/implications
There are limitations based on the qualitative methodology, and in terms of the particularly vulnerable groups – the authors studied two such groups (people with disabilities and those who identify as LBTQ) but a wider survey of vulnerable groups is needed to extend and confirm the findings.
Practical implications
Greater attention to the health rights of vulnerable groups would improve access and services, even in the context of resource restrictions. This study suggests that a deeper engagement with human rights-based approaches would pay dividends in terms of increasing access to health in Malawi, even within the constraints of the EHP process. Furthermore, without this, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.
Social implications
Without addressing these issues, there is the risk that discrimination and exclusion will become more embedded in health policies, rather than progressively minimised.
Originality/value
This paper makes an important contribution to the growing literatures on EHP in sub-Saharan Africa and Malawi in particular and to the importance of listening to stakeholder perceptions. It provides original data on stakeholder perspectives of the challenges associated with universalising health care in resource-constrained countries. To the best of the authors’ knowledge, it is one of the first papers to focus on the rights of disabled and LBTQ people in relation to EHPs.
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Jean A. Guillaume and Robin E. Hands
The purpose of this article is to debut a novel initiative that could potentially optimize resources that are currently constrained but, if unleashed, could help ameliorate the…
Abstract
Purpose
The purpose of this article is to debut a novel initiative that could potentially optimize resources that are currently constrained but, if unleashed, could help ameliorate the science, technology, engineering and mathematics teacher shortage. The initiative involves the reconceptualization of the National Network for Educational Renewal (NNER) tripartite model, which evolved from the work of Goodlad (1994a) and promotes cooperation and partnerships between the three important players responsible for preparing succeeding generations of competent teachers: PK-12 schools, university colleges of education and university colleges of arts and sciences (Roselle, Hands, Marino, Kilgallen, & Howard, 2021; Goodlad, 1994a).
Design/methodology/approach
The approach used in writing the article was narrative, offering a brief review of the various challenges that have had an impact on the national teacher shortage, particularly in the field of mathematics.
Findings
The study suggests that a reconceptualized NNER tripartite model can be implemented to assuage the devastating effects of the coronavirus disease 2019 pandemic on learning, offer support to an overworked teacher workforce and provide a possible math teacher recruitment pipeline by forming a life-giving partnership between a college of education, a college of arts and sciences, a local elementary school and undergraduate math club members.
Originality/value
This is an original application of the NNER tripartite model, particularly with math teacher recruitment in mind, and it is hoped that the model will be considered transferable to a variety of school-university contexts. However, additional study is required to explore the validity and replicability of this model.
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Rachel Levy, Jean-Pierre Del Corso and François Seck Fall
The purpose of this study is to better understand how students of French agricultural education position themselves in the face of climate change and get involved in its fight.
Abstract
Purpose
The purpose of this study is to better understand how students of French agricultural education position themselves in the face of climate change and get involved in its fight.
Design/methodology/approach
This paper is based on a survey carried with 300 French students enrolled in the Brevet des Techniciens Supérieurs Agricoles class. A statistical analysis highlights the sensitivity of students to climate change and a simple econometric modelling examines the determinants of this sensibility. Finally, a qualitative study based on semi-directive interviews characterise the role of students as intermediaries of knowledge and innovative practices.
Findings
This study reveals that if the students ensure a function of intermediation inside rural where they act as true operators of institutional change, their role is less significant inside school and social networks.
Research limitations/implications
The analyses should be further developed by examining more precisely the place and roles of students in the creation and coordination of local collective structures acting for the defence of the climate.
Practical implications
The results show that the territories and the projects developed there can be relevant points of reference for introducing innovative teaching approaches to introduce climate change in the classroom.
Social implications
Young people’s commitment to the fight against climate change is strengthened by their concrete involvement in territorial development projects. Indeed, those territories specifically in rural areas appears as a space for innovation in environmental practices.
Originality/value
The originality of the study lies in its focus on the role of schools, living territories social networks as cultural spaces for shaping and transforming young people’s beliefs about climate change.
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Fidèle Shukuru Balume, Jean-François Gajewski and Marco Heimann
This study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially…
Abstract
Purpose
This study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially distressed firms: the first belonging to the family of organizational restructuring (massive layoffs) and the second to the family of financial restructuring (debt increases).
Design/methodology/approach
The authors investigate experimentally the impact of managers’ cognitive load and social value orientation on the decision to restructure leveraged buyout (LBO) firms in financial distress by using either massive layoffs or debt increases.
Findings
By investigating the impact of managers’ cognitive load and social value orientation on the restructuring decision of an LBO firm in financial distress, the research reveals that, on average, cognitively loaded managers prefer massive layoffs over increased debt levels. The massive layoffs seemingly provide a relatively easier way to avoid conflict with influential, residual claimants. In contrast, social value–oriented managers actively avoid massive layoffs and prefer to increase debt.
Research limitations/implications
These results imply that the performance mechanisms emphasized to improve agency relations, for example, in LBOs, have their own limitations during periods of financial distress. This study shows that one of these limits is related to cognitive distortions and personality traits.
Originality/value
In this research, the originality lies in understanding how managers’ internal factors affect their restructuring decision-making, in the case of LBO firms in financial distress.
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Joëlle Hafsi and Louis Jacques Filion
Alain Bouchard was born in 1949. He bought his first convenience store in 1978, when he was almost 30 years old. By then, he already had nearly 10 years of experience in the…
Abstract
Alain Bouchard was born in 1949. He bought his first convenience store in 1978, when he was almost 30 years old. By then, he already had nearly 10 years of experience in the sector. He had already been involved in the start-up of more than 200 convenience stores. He understood that if he was to transform his newly acquired store into a chain and build something big, he needed to set up a team of people with complementary skills to help him make acquisitions.
In 2023, there are roughly 15,000 convenience stores operating under the Circle K/Ingo/Couche-Tard banners, employing 130,000 people in more than 30 countries. Annual sales are more than US$60 billion. Alain Bouchard officially retired from his position as President and CEO in 2014 and became Founder and Executive Chairman of the Board. He continues to be a major shareholder. He is still actively involved in strategic orientations and in identifying potential acquisitions. He has become a ‘Chief Culture Officer’ involved in executive leadership mentoring. He has never stopped communicating the importance of innovative, creative and intrapreneurial behaviour at all levels of the enterprise.
This case study presents Alain Bouchard, the man and the entrepreneur. It shows how he learned and mastered the craft of starting, acquiring, managing and developing convenience stores. It looks at how he encouraged the people around him to act as facilitators and intrapreneurs. It describes his values, how he works and learned to live with risk.
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Sasireka Perumalsamy, Kavya G. and Rajkumar S.
This paper aims to propose a two-element dual fed ultra-wideband (UWB) multiple input multiple output (MIMO) antenna system with no additional decoupling structures. The antenna…
Abstract
Purpose
This paper aims to propose a two-element dual fed ultra-wideband (UWB) multiple input multiple output (MIMO) antenna system with no additional decoupling structures. The antenna operates from 3.1 to 10.6 GHz. The antenna finds its usage in on-body wearable device applications.
Design/methodology/approach
The antenna system measures 63.80 × 29.80 × 0.7 mm. The antenna radiating element is designed by using a modified dumbbell-shaped structure. Jean cloth material is used as substrate. The isolation improvement is achieved through spacing between two elements.
Findings
The proposed antenna has a very low mutual coupling of S21 < −20 dB and impedance matching of S11 < −10 dB. The radiation characteristics are stable in the antenna operating region. It provides as ECC < 0.01, diversity gain >9.9 dB. The antenna offers low average specific absorption rate (SAR) of 0.169 W/kg. The simulated and measured results are found to be in reasonable match.
Originality/value
The MIMO antenna is proposed for on-body communication, hence, a very thin jean cloth material is used as substrate. This negates the necessity of additional material usage in antenna design and the result range indicates good diversity performance and with a low SAR of 0.169 W/kg for on-body performance. This makes it a suitable candidate for textile antenna application.
Vanesa Beka, Vera Caine, D. Jean Clandinin and Pam Steeves
Children who are refugees and who live with disabilities are among the most at-risk groups for marginalization due to compounded disadvantages from the intersection of risk…
Abstract
Purpose
Children who are refugees and who live with disabilities are among the most at-risk groups for marginalization due to compounded disadvantages from the intersection of risk factors such as refugee status and disability status. Despite their high risk, there is no systematic data collected on this group and scant literature on the topic contributing to a feeling of invisibility. The purpose of this study is to better understand the experiences of Syrian refugee families with children living with disabilities.
Design/methodology/approach
The authors conducted a narrative inquiry into the experiences of two Syrian refugee families with children living with disabilities. Narrative inquiry is a way to understand experience as a storied phenomenon.
Findings
In attending to the families’ stories of their experiences across time, place and social contexts, two narrative threads resonated across their experiences including waiting and a struggle for agency as well as disruption and continuity.
Research limitations/implications
Narrative inquiry does not produce generalizable results but, rather, gives insight into the unique experiences of individuals.
Originality/value
To understand the complexities of the experience of a refugee family with a child living with disabilities, attending to their lived and told stories is essential.
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