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Article
Publication date: 26 September 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…

Abstract

Purpose

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Design/methodology/approach

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

Findings

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

Originality/value

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 September 2022

Lawrence A. Isiofia, Emmanuel Nna, Francis O. Uzuegbunam and Eziyi O. Ibem

This research examines the association of physical development density, prevalence and types of microbes in colonized façade finishes of buildings in Enugu metropolis, Nigeria.

Abstract

Purpose

This research examines the association of physical development density, prevalence and types of microbes in colonized façade finishes of buildings in Enugu metropolis, Nigeria.

Design/methodology/approach

Survey and experimental research designs were adopted. A total of 383 buildings were investigated with samples collected from those with colonized façade finishes. The microbes were identified using the standard procedure for genomic sequencing with descriptive statistics, and the chi-square test used to analyse the data.

Findings

The results revealed a 64% prevalence of microbial colonization and a significant association between this and physical development density with 71.0% of the colonized buildings located in high-density neighbourhoods of the metropolis. The sequencing also showed 24 different microbes with Trichophyton tonsurans, Trichophyton mentagrophytes and Trichoderma harzianum species being the most common in the colonized façade finishes.

Practical implications

The research informs building professionals and owners of the specific microbes involved in the colonization of façade finishes of buildings in high-density urban areas. It also provides a clue about the nature of damages and defects associated with microbial colonization of building façades and the type of biocide additives required for the production of microbial-resistant façade finishes in the hot-humid tropical environment of Nigeria and beyond.

Originality/value

The study has shown that there is a significant relationship between the intensity of urban land use and microbial colonization of façade finishes of buildings. It also identified some new or less known microbes responsible for the biodeterioration of façade finishes and the effects this has on the buildings and public health in the hot-humid tropics of Enugu, Southeast Nigeria.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 24 October 2023

Kolawole Yusuff, Andrea Whittle and Frank Mueller

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…

Abstract

Purpose

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

Design/methodology/approach

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Findings

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

Originality/value

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 April 2024

Rick Forster, Andrew Lyons, Nigel Caldwell, Jennifer Davies and Hossein Sharifi

The study sets out to demonstrate how a lifecycle perspective on complex, public-sector procurement projects can be used for making qualitative assessments of procurement policy…

Abstract

Purpose

The study sets out to demonstrate how a lifecycle perspective on complex, public-sector procurement projects can be used for making qualitative assessments of procurement policy and practice and reveal those procurement capabilities that are most impactful for operating effectively.

Design/methodology/approach

Agency theory, institutional theory and the lifecycle analysis technique are combined to abductively develop a framework to identify, analyse and compare complex procurement policies and practices in public sector organisations. Defence is the focal case and is compared with cases in the Nuclear, Local Government and Health sectors.

Findings

The study provides a framework for undertaking a lifecycle analysis to understand the challenges and capabilities of complex, public-sector buyers. Eighteen hierarchically-arranged themes are identified and used in conjunction with agency theory and institutional theory to explain complex procurement policy and practice variation in some of the UK’s highest-profile public buyers. The study findings provide a classification of complex buyers and offer valuable guidance for practitioners and researchers navigating complex procurement contexts.

Originality/value

The lifecycle approach proposed is a new research tool providing a bespoke application of theory by considering each lifecycle phase as an individual but related element that is governed by unique institutional pressures and principal-agent relationships.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 24 April 2024

Elanor Webb, Benedetta Lupattelli Gencarelli, Grace Keaveney and Deborah Morris

The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences…

Abstract

Purpose

The prevalence of exposure to adversity is elevated in autistic populations, compared to neurotypical peers. Despite this, the frequency and nature of early adverse experiences are not well understood in autistic adults, with several underlying methodological limitations in the available literature. The purpose of this study is to systematically synthesise and analyse the prevalence of childhood adversity in this marginalised population, in accordance with the adverse childhood experiences (ACEs) framework.

Design/methodology/approach

Peer-reviewed empirical research articles were systematically searched for from electronic databases and screened against established inclusion criteria. Pooled prevalence rates for individual ACE types were calculated.

Findings

Four papers were included (N = 732), all of which used a predominantly or exclusively female sample. Only sexual abuse was reported in all papers, with a pooled prevalence rate of 38%. Physical abuse and emotional abuse were less frequently explored, with two papers reporting on these ACEs, though obtained comparable and higher pooled prevalence rates (39% and 49%, respectively). Pooled prevalence rates could be calculated for neither neglect nor “household” ACEs because of insufficient data. The limited state of the evidence, in conjunction with high levels of heterogeneity and poor sample representativeness found, positions the ACEs of autistic adults as a critical research priority.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically synthesise the prevalence of early childhood adversities, as conceptualised in accordance with the ACEs framework, in adults with autistic traits.

Details

Advances in Autism, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-3868

Keywords

Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 December 2023

Bahaudin Ghulam Mujtaba

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace…

Abstract

Purpose

This paper aims to provide a historical overview of AA, its purpose and benefits, the legal rationale for the SCOTUS ruling and what it means for colleges and the workplace regarding equitable opportunities for minority groups (which include women, Blacks, Hispanics, Asians and other low-income populations), as they aim for the “American dream”.

Design/methodology/approach

SCOTUS decision and rationale, along with literature.

Findings

The race-based affirmative action (AA) precedent was recently overturned by the Supreme Court of the United States (SCOTUS) in the case of Students for Fair Admission (SFFA), Inc. vs President and Fellows of Harvard College/University of North Carolina. SCOTUS ruled that race cannot be a specific basis for college admission. In other words, public and private colleges and universities will no longer be able to consider “race” as a factor in deciding which qualified applicants should be admitted to enhance the diversity of their student body.

Originality/value

This is an original analysis.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 12 April 2024

Deepa Thomas, Joseph Chacko Chennattuserry and Kennedy Andrew Thomas

The purpose of this study was to develop and validate a scale to assess the influence of Higher Educational Facilities for the growth of education in higher education institutions.

Abstract

Purpose

The purpose of this study was to develop and validate a scale to assess the influence of Higher Educational Facilities for the growth of education in higher education institutions.

Design/methodology/approach

The first step in the process of scale development is to generate an item pool containing as many items as possible which captures the construct of interest. A total of 111 items were constructed for the initial try-out of the scale measuring the construct of higher educational facilities. This rating scale was based on the Likert-type was designed, where each item had to be rated on a five-point scale. The scale consisted of a few items involving the dimensions of infrastructure, quality assessment and quality assurance regard to the vision actualization.

Findings

Higher Educational Facilities Scale (HEFS) was developed by the investigator and designed in the format of a 5-point rating scale of the Likert type. There are different phases identified for the scale construction. In the first phase, items are created and the content’s validity is determined. The scale is constructed in the second phase. Pre-testing the questions, administering the survey, reducing the number of items and determining how many factors the scale captures are all steps in the scale construction process. The number of dimensions, reliability and validity are all verified in the third phase, scale evaluation. In developing the scale, the content and face validity was ascertained. The reliability of the scale and its three subscales were established. This scale has potential value for policymakers to assess the perception held by the religious faculty members working in higher education institutions.

Originality/value

The research is part of the doctoral thesis by Dr Deepa Thomas under the supervision of Dr Fr. Joseph C. C. and the co-supervision of Dr Kennedy Andrew Thomas. The purpose of the scale is to assess the higher educational facilities of in institutions of higher Education. Quality, excellence and service are the vision and purpose of higher education institutions to provide ample opportunities and good facilities for their beneficiaries, thus creating tremendous changes in the Indian education scenario.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 25 March 2024

Bronwyn Eager, Craig Deegan and Terese Fiedler

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…

Abstract

Purpose

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

Design/methodology/approach

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Findings

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

Originality/value

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 21 July 2022

Vicki Antonia Oliveri, Glenn Porter, Chris Davies and Pamela James

In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu…

1697

Abstract

Purpose

In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu Kunti Kurrama and Pinikura (PKKP) Peoples. This paper examines the public response to the damage caused at this culturally sensitive site and identifies cultural heritage protection strategies that emerged in the aftermath of this catastrophic event.

Design/methodology/approach

This research applies a qualitative case study method and analysis of open-sourced official policy documents, media reports and published institutional statements.

Findings

The research identified specific cultural heritage protection strategies, including stakeholder-driven advocacy and shared values approach to business practices to help foster a greater appreciation of the connections between people, objects and lands. Whilst the mining activities were considered lawful, significant gaps in the legislation to protect heritage sites were also exposed.

Originality/value

Using a recent case that occurred in 2020, this paper unpacks how the motivations for accessing minerals can override cultural sensibilities and legal/ethical frameworks established to protect cultural heritage. This paper brings to light the liabilities associated with the mining industry when operating in a culturally significant environment where appropriate due diligence to manage cultural heritage is not thoroughly applied. The paper highlights the role the community can play in demanding improved corporate social responsibility which can, in turn, act as a strategy for cultural heritage protection.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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