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Open Access
Article
Publication date: 27 May 2024

Bonnie J. Tulloch, Michelle Kaczmarek, Saguna Shankar and Lisa P. Nathan

This project set out to explore information scholars’ perceptions of the influence of their keyword selections and the implications of their linguistic choices on possibilities…

Abstract

Purpose

This project set out to explore information scholars’ perceptions of the influence of their keyword selections and the implications of their linguistic choices on possibilities for and perceptions of the field of Information Science. We trialed a narrative methodological approach to investigate the multiple stories told with specific keywords, how they relate to larger discourses within the field and the impact they have on the lives of information researchers.

Design/methodology/approach

This paper draws on Arthur Frank’s narrative analysis to consider keywords as stories, which shape one’s sense of professional identity and belonging. The analysis, which is informed by insights from multi-disciplinary scholars of keywords, employs data from a keywords-oriented workshop with Information School faculty and students, as well as an online questionnaire sent to heads of Information Schools.

Findings

We did not find a singular definitive story of information science scholars’ experiences with keywords. Rather we identify tensions surrounding common and contested understandings of discipline, canon and information, engaging the complexity of interdisciplinary, international, intellectual and moral claims of the field. This research offers insight into the experiential factors that shape scholars’ engagement with keywords and the tensions they can create.

Originality/value

A wealth of bibliometric analyses of keywords focuses on finding the “right” words to describe the scholarship you seek or the work you want others to discover. However, this study offers information researchers a novel approach, creating space to acknowledge the generative tensions of keywords, beyond the extractive logic of search and retrieval.

Details

Journal of Documentation, vol. 80 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Abstract

Details

Children as Change Makers
Type: Book
ISBN: 978-1-80262-713-8

Open Access
Article
Publication date: 10 June 2024

David Castillo-Merino, Josep Garcia-Blandon and Gonzalo Rodríguez-Pérez

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Abstract

Purpose

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Design/methodology/approach

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

Findings

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

Originality/value

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 14 June 2024

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

Abstract

Purpose

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Design/methodology/approach

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

Findings

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Research limitations/implications

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

Originality/value

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 18 September 2024

Sandhya H., Antony Davis, Bindi Varghese and K. Lakshmypriya

Developing nations are starting to take centre stage and are becoming more conscious of their economic potential in the tourism sector. Earlier, these countries were largely left…

Abstract

Developing nations are starting to take centre stage and are becoming more conscious of their economic potential in the tourism sector. Earlier, these countries were largely left out of the tourist sector. Today, the foreign exchange reserves of these nations are mostly derived from tourism and a nation's balance of payments derived through tourism supports international trade and stabilizes the economy. The chapter adopts a case study method to evaluate the prospects of inclusive growth through socio economic well-being. In the dynamic and constantly evolving tourism industry, it is imperative to make the growth more inclusive so that there is a balanced approach to long term sustainable development. When it comes to using traditional skills and cultural heritage to participate in this economic paradigm, rural artisans face both opportunities and challenges as the global tourism landscape undergoes evolving transformations. The study commences by closely examining the current market obstacles that rural artisans in the tourism industry face, which encompass a range of issues such as shifting consumer preferences, market saturation and the aftermath of external shocks like pandemics. The chapter indicates major obstacles impeding the integration of rural artisans into the tourism value chain by means of a thorough empirical analysis. In order to overcome the obstacles, the study investigates inclusive growth and how it might act as a spur to improve the socio-economic circumstances of rural craftsmen. The findings in the chapter distil best practices that promote inclusivity, empower local communities and support sustainable tourism development by looking at successful case studies and policy interventions.

Details

The Emerald Handbook of Tourism Economics and Sustainable Development
Type: Book
ISBN: 978-1-83753-709-9

Keywords

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