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1 – 6 of 6Bonnie 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.
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Keywords
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.
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Keywords
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.
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Keywords
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.
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Keywords
The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.
Abstract
Purpose
The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.
Design/methodology/approach
An interpretive multiple case analyses of seven responsibly led organisations was employed. Twenty-two qualitative interviews were undertaken to investigate and understand perceptions and practice of responsible leaders and their approach to stakeholder inclusion and exclusion.
Findings
The findings revealed new and surprising insights where responsible leaders compromised their espoused values of inclusivity through the application of a personal bias, resulting in the exclusion of certain stakeholders. This exclusivity practice focused on the informal evaluation of potential stakeholders’ values, and where they did not align with those of the responsible leader, these stakeholders were excluded from participation with the organisation. This resulted in the creation and continuity of a culture of shared moral purpose across the organisation.
Research limitations/implications
This study focussed on responsible leader-led organisations, so the next stage of the research will include mainstream organisations (i.e. without explicit responsible leadership) to examine how personal values bias affects stakeholder selection in a wider setting.
Practical implications
The findings suggest that reflexive practice and critically appraising management methods in normative leadership approaches may lead to improvements in diversity management.
Originality/value
This paper presents original empirical data challenging current perceptions of responsible leader inclusivity practices and indicates areas of leadership development that may need to be addressed.
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