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11 – 15 of 15Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Iris Bakker, Theo J.M. van der Voordt, Jan de Boon and Peter Vink
The purpose of this paper is to establish the influences of the colours red and blue on perceived well being, social cohesion and productivity in complex real life work conditions…
Abstract
Purpose
The purpose of this paper is to establish the influences of the colours red and blue on perceived well being, social cohesion and productivity in complex real life work conditions during regular meetings.
Design/methodology/approach
In total, seven regular government teams held seven regular meetings in red, blue and reference meeting rooms. In literature it is often mentioned that red is a warm and blue a cool colour. To be able to test the warmth and coldness effects the authors have amplified the warm and cold qualities with light colour and colour of the table top desk. The employees were asked to complete questionnaires concerning perceived well being, social cohesion and productivity. In total, 52 subjects completed three questionnaires, at the start, the end and two or three days after the meeting. Data were analysed with SPSS 16.
Findings
The findings did not show any effects of the red and blue environment on perceived well being, social cohesion and productivity. The authors assume the processes in real life work situations are too complex to measure influences.
Research limitations/implications
The research focuses on individual perceptions and did not measure actual well being, social cohesion and productivity.
Practical implications
Practical implications are that statements frequently mentioned in literature concerning influences of red and blue might be not valid in real life meeting settings. New ways of testing the impact of colours should be reconsidered. Because lab situations are too simplified and artificial, the authors suggest testing influences of colour in an isolated setting in relation to art.
Originality/value
The originality of this research concerns testing colour influences in complex real life work settings, such as meetings.
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