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Article
Publication date: 27 January 2023

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane and Sarath Lal Ukwatte Jalathge

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to…

Abstract

Purpose

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

Design/methodology/approach

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

Findings

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Practical implications

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

Originality/value

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 4 January 2024

Dirk H.R. Spennemann

Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing…

Abstract

Purpose

Invented in late 1890s, asbestos cement sheeting rose to prominence during the post-Second World War period as a building material for low-cost housing by state housing commissions and low-income families (“fibro homes”). The adverse health effects of asbestos fibres in the building industry and home renovation activities are well documented. Fibro homes of the 1950s and 1960s are increasingly coming under the gaze of heritage studies, which brings to the fore the question of how to deal with the asbestos cement sheeting most are clad with.

Design/methodology/approach

This paper provides the first systematic review to assess the literature (126 papers were identified in Google Scholar and scanned for content) on the conservation management of asbestos cement sheeting in heritage properties.

Findings

Overall, engagement with the conservation management of asbestos cement sheeting in heritage properties was low, with only two sources dealing with asbestos cement sheeting in any level of detail. The studies note that if asbestos cement sheeting is in good condition, it should be left alone. Numerous conservation and repair options do exist, in particular the application of (coloured) sealants that extend the life of asbestos cement sheets and asbestos cement roofing.

Originality/value

This paper represents the first systematic review to assess conservation management options for asbestos cement sheeting in heritage properties.

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: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 16 November 2023

M. Paola Ometto, Michael Lounsbury and Joel Gehman

How do radical technological fields become naturalized and taken for granted? This is a fundamental question given both the positive and negative hype surrounding the emergence of…

Abstract

How do radical technological fields become naturalized and taken for granted? This is a fundamental question given both the positive and negative hype surrounding the emergence of many new technologies. In this chapter, we study the emergence of the US nanotechnology field, focusing on uncovering the mechanisms by which leaders of the National Nanotechnology Initiative managed hype and its concomitant legitimacy challenges which threatened the commercial viability of nanotechnology. Drawing on the cultural entrepreneurship literature at the interface of strategy and organization theory, we argue that the construction of a naturalizing frame – a frame that focuses attention and practice on mundane, “rationalized” activity – is key to legitimating a novel and uncertain technological field. Leveraging the insights from our case study, we further develop a staged process model of how a naturalizing frame may be constructed, thereby paving the way for a decrease in hype and the institutionalization of new technologies.

Details

Organization Theory Meets Strategy
Type: Book
ISBN: 978-1-83753-869-0

Keywords

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 6 February 2024

Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…

Abstract

Purpose

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Design/methodology/approach

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

Findings

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

Research limitations/implications

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

Originality/value

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 11 January 2024

Christine R. Martell

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset…

Abstract

Purpose

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

Design/methodology/approach

This study uses trend and literature analysis to comment on current issues local governments face.

Findings

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Practical implications

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

Originality/value

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 13 December 2023

Indrit Troshani and Nick Rowbottom

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate…

Abstract

Purpose

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability reporting practice.

Design/methodology/approach

The paper mobilises a socio-technical perspective and the conception of infrastructure, the socio-technical arrangement of technical artifacts and social routines, to engage with a qualitative dataset comprised of interview and documentary evidence on the development and construction of sustainability reporting information.

Findings

The results detail how sustainability reporting information infrastructures are used by companies and depict the difficulties faced in generating reliable sustainability data. The findings illustrate the challenges and measures undertaken by entities to embed automation and integration, and to enhance sustainability data quality. The findings provide insight into how infrastructures constrain and support sustainability reporting practices.

Originality/value

The paper explains how infrastructures shape sustainability reporting practices, and how infrastructures are shaped by regulatory demands and costs. Companies have developed “uneven” infrastructures supporting legislative requirements, whilst infrastructures supporting non-legislative sustainability reporting remain underdeveloped. Consequently, infrastructures supporting specific legislation have developed along unitary pathways and are often poorly integrated with infrastructures supporting other sustainability reporting areas. Infrastructures developed around legislative requirements are not necessarily constrained by financial reporting norms and do not preclude specific sustainability reporting visions. On the contrary, due to regulation, infrastructure supporting disclosures that offer an “inside out” perspective on sustainability reporting is often comparatively well developed.

Details

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

Keywords

Article
Publication date: 17 May 2022

Ruchini Senarath Jayasinghe, Raufdeen Rameezdeen and Nicholas Chileshe

The reverse logistics supply chain (RLSC) for demolition waste management (DWM) is a complex process that inherits significant interdependent risks. However, studies on the RLSC…

Abstract

Purpose

The reverse logistics supply chain (RLSC) for demolition waste management (DWM) is a complex process that inherits significant interdependent risks. However, studies on the RLSC have not explicitly identified the risks of its inter-relationships by disentangling their effects on operational performance. Accordingly, this paper aims to identify and assess the inter-dependencies of the risks in the RLSC to improve quality-related operational performance.

Design/methodology/approach

A sequential exploratory mixed-method research approach, consisting of qualitative and quantitative methods, was employed. The qualitative approach involved 25 semi-structured interviews, whereas the 18 subsequent structured interviews were conducted with stakeholders in the entire RLSC as part of the quantitative method. These were used to identify the cause and effect relationships of the identified risks. The data were analysed using thematic analysis, and the Bayesian belief network (BBN) technique was used to develop a conceptual risk model.

Findings

In total 20 risks in four RLSC sub-processes, namely, dismantling and on-site process, off-site resource recovery process, marketing of secondary products and residue disposal, emerged. Among cause and effect relationships of identified risk factors, inferior quality of secondary products was found to have the strongest relationship with customer satisfaction. Under-pricing of dismantling job, improper landfill operations and inadequacy of landfill levy are independent risks that initiate other risks down the supply chain. The aggregate effects of these risks affect customer dissatisfaction of the end-product, as well as health and safety risks in on-site, off-site and residue disposal.

Research limitations/implications

This study only identify the cause and effect relationships of the identified risks within the RLSC for DWM operations. It has not targeted a specific construction material or any secondary production, which could be practiced through a case study in future research.

Practical implications

The results encourage the investigation of RLSC process quality by maintaining the relationship between recycler and customer to enable a safe workplace environment. Hence, the role of relevant practitioners and government is inseparable in supporting decision-making. Future research could discuss the impact of those inter-related risks in relation to time- or cost-related operational performance criteria.

Originality/value

This study contributes to the field through presenting the first major study on the identification and assessment of the inter-dependencies of the risks in the RLSC in South Australia. The RLSC process mapping had been identified as a tactical and operational management approach. However, the risk management process is a strategic management approach. Therefore, the integration of both process mapping and the risk management approaches in one platform is germane to construction management research.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

Abstract

Details

Sustainable Development Through Global Circular Economy Practices
Type: Book
ISBN: 978-1-83753-590-3

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