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Article
Publication date: 12 March 2024

G. Philip Rutledge

Abstract

Details

Journal of Financial Crime, vol. 31 no. 2
Type: Research Article
ISSN: 1359-0790

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

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

Keywords

Content available
Book part
Publication date: 16 January 2024

Yinying Wang

Abstract

Details

Leaders’ Decision Making and Neuroscience
Type: Book
ISBN: 978-1-83797-387-3

Article
Publication date: 18 September 2023

Sertan Kabadayi, Reut Livne-Tarandach and Michael Pirson

This paper aims to explore how service organizations can improve the effectiveness of well-being creation efforts given the pressing societal issues and global crises. In this…

Abstract

Purpose

This paper aims to explore how service organizations can improve the effectiveness of well-being creation efforts given the pressing societal issues and global crises. In this paper, the authors examine two essential dimensions (dignity and vulnerability approach) to develop a theoretical framework. This framework can be used to increase the effectiveness of well-being outcomes created by transformative service initiatives (TSIs) and minimize their negative unintentional consequences.

Design/methodology/approach

Drawing on social marketing and humanistic management literature, this paper develops a framework for TSIs based on whether human dignity is recognized or ignored and whether a deficit-based or strength-based approach to vulnerability is used. This framework explains different types of TSIs and provides real-life examples.

Findings

The framework developed in this paper discusses four different types of TSIs: (1) exclusionary, a deficit-based approach where dignity is ignored; (2) opportunistic, a strength-based approach where dignity is ignored; (3) paternalistic, a deficit-based approach where dignity is recognized; and (4) humanistic, a strength-based approach where dignity is recognized. The paper also identifies five pathways that service organizations could use to implement these approaches, including two traps (utility and charity) and three opportunities (resourcing, humanizing and full awakening) embedded within these pathways.

Practical implications

This paper provides examples of service industries and specific companies to exemplify the framework developed. Also, it discusses the well-being implications and potential well-being outcomes associated with each type of TSI.

Social implications

This paper offers a novel framework based on two dimensions that are relatively new to the service literature, i.e. dignity and vulnerability approach. This paper also highlights the importance of including these two dimensions in future service research.

Originality/value

This paper offers a novel framework based on two relatively new dimensions to the service literature: dignity and strengths-based approach. This paper also highlights the importance of including these two dimensions in future service research.

Details

Journal of Services Marketing, vol. 37 no. 9
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 13 October 2023

Hyun Ji Rim

This paper aims to provide a case study of complex conflict management within the arms race on the Korean Peninsula. Exploring the complex nexus of nuclear weapons, asymmetry and…

Abstract

Purpose

This paper aims to provide a case study of complex conflict management within the arms race on the Korean Peninsula. Exploring the complex nexus of nuclear weapons, asymmetry and a qualitative arms race, the study explains how the arms race between Seoul and Pyongyang has promoted stability on the Korean Peninsula.

Design/methodology/approach

Presenting the limits of arguments that the US security guarantee is the factor that saved the two Koreas from going to war again, this paper explores the utility of the inter-Korean arms race as a stabilizer that promotes indirect negotiations. While presenting Korean anomalies, this paper analyzes the three stages of the inter-Korean arms race – especially its nuclear weapons, its asymmetry and the nature of arms races – and provides extant explanations on the causes and consequences of the qualitative arms race. These key elements drive the states’ strategic motives.

Findings

Using the case of the inter-Korean qualitative arms race and US extended nuclear deterrence on the Korean Peninsula, the study shows the complexities of conflict management today. This paper identifies three contributing factors – US nuclear weapons, asymmetry and the qualitative characteristic of the arms race – to explain the enduring stability on the peninsula despite the arms race’s intensification. The paper finds that although US nuclear-extended deterrence plays a critical role, it does not capture the full context of the ongoing, dynamic inter-Korean arms race; a prolonged arms race between the two Koreas has become a new regularity; the qualitative characteristic of the inter-Korean arms race, which is driven by technological advancement, contributes to stability in the arms race; and as the constant mismatch in priority technologies becomes more severe, the changes to the existing asymmetry could increase instability.

Originality/value

This paper offers a diverse perspective to the literature on conflict management and captures the complexities of 21st-century conflict management. Through a thorough examination of the inter-Korean arms race, it brings readers’ attention to the nested dynamics within the arms race and shows how an intensifying arms race can promote stability. Furthermore, the paper explains the implications for potential instability – fueled by the comprehensive mix of a dynamic qualitative arms race and the US extended nuclear deterrence – in the Indo-Pacific region.

Details

International Journal of Conflict Management, vol. 35 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

Open Access
Article
Publication date: 19 February 2024

Cristina-Alexandra Trifan, Roxane de Waegh, Yunzi Zhang and Can-Seng Ooi

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online…

Abstract

Purpose

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online communication technologies to enhance social inclusion and networking within academia.

Design/methodology/approach

This study uses an autoethnographic approach to draw on the personal experiences of a team of four scholars, including three early-career researchers and a senior scholar. Their reflections on their academic positionality and the institutional constraints reveal both the strengths and vulnerabilities of collaborating in a virtual workplace.

Findings

The findings offer insights into the complexities of navigating social dynamics, such as delegating responsibilities, organising meetings across various time zones and encouraging continuous collaboration, inclusivity and effective communication during an extensive timeline. As a result, their experiences revealed that a virtual workplace culture with similar and different attributes to a “normal” workplace emerged.

Originality/value

The paper demonstrates how to create an effective and inclusive virtual workplace by exemplifying best practices in academia and providing practical guidance for individuals and institutions based on honest, co-produced autoethnographic reflections of the authors’ lived experiences.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 23 December 2022

Alexandra Hartwig

The practicality of anti-corruption efforts has been debated in development circles since the 1990s (World Bank, 1998). Moving beyond monetary metrics, this paper seeks to…

Abstract

Purpose

The practicality of anti-corruption efforts has been debated in development circles since the 1990s (World Bank, 1998). Moving beyond monetary metrics, this paper seeks to contribute to the discussion by assessing whether the cost of anti-corruption measures is proportionate to international concerns about corruption. This study aims to focus on the Namibian “Fishrot” files, an ongoing scandal that involves bribery, tax evasion and cross-border exploitation for access to the country’s fishing grounds. The Fishrot files implicate parties in both Namibia and Iceland, and the case provides insight into why the costs of financial crime and anti-corruption may be unduly borne by the global East. Especially because corruption stands to disrupt political and economic stability in developing countries, an understanding of these costs is essential for preventing further barriers to development.

Design/methodology/approach

This study focuses on the case of the Namibian “Fishrot” files to compare the cost of financial crime with the price of fighting it. It incorporates cost-benefit considerations on anti-corruption from political, economic and environmental perspectives.

Findings

This paper suggests that an imbalance in the response to corruption in the global East and West stands to damage development progress in countries like Namibia. It encourages a more holistic approach to anti-corruption efforts, one that acknowledges the heightened cost and burden of such efforts in developing countries.

Originality/value

This study provides a broadened perspective for assessing the effectiveness of anti-corruption initiatives, particularly for cases that involve cross-border financial crime between developing and developed countries.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

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