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1 – 10 of 474The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…
Abstract
Purpose
The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.
Design/methodology/approach
The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.
Findings
Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.
Research limitations/implications
Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.
Practical implications
A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.
Originality/value
This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Ryan Peterson and Robin B. DiPietro
Drawing on theories of development economics and sustainable tourism, this research explores the differences between sovereign and nonsovereign small island tourism economies…
Abstract
Purpose
Drawing on theories of development economics and sustainable tourism, this research explores the differences between sovereign and nonsovereign small island tourism economies (SITEs) and identifies the antecedents and effects of overtourism in the Caribbean.
Design/methodology/approach
The research design is based on a comparative case study of selected Caribbean SITEs. Case study research involves a detailed empirical inquiry that investigates a contemporary phenomenon within its real-life context. The main purpose of a case study is to provide a contextual analysis of the conditions and processes involved in the phenomenon under study. A comparative case study is an appropriate research methodology to explore new multi-faceted concepts with limited empirical evidence.
Findings
The results confirm previous studies that nonsovereign SITEs have a distinctive overdrive toward tourism specialization. Moreover, the findings indicate that overtourism is driven by both global and domestic policy factors and generates significant economic volatility, social inequality and ecological stress. The paper discusses the tourism policy implications of the evolving economic disconnectedness, environmental decay and social tensions in SITEs in the Caribbean.
Originality/value
Policy recommendations are presented for transitioning toward a more inclusive development and strengthening the resilience of small island tourism development in the Caribbean.
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Online environments have become a central part of our social, private, and economic life. The term for this is “digital existence,” characterized as a new epoch in mediated…
Abstract
Online environments have become a central part of our social, private, and economic life. The term for this is “digital existence,” characterized as a new epoch in mediated experience. Over the last decade, there has been a growing interest in how online abuse impacts one's digital existence. Drawing on 15 interviews with women, this chapter demonstrates a type of labor—which I call “ontological labor”—that women exercise when processing their own experiences of online abuse, and when sharing their experiences with others. Ontological labor is the process of overcoming a denial of experience. In the case of online abuse, this denial stems partly from the treatment of online and offline life as separate and opposing. This division is known as digital dualism, which I argue is a discourse that denies women the space to have their experiences of online abuse recognized as such.
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Julia E. Calabrese, Nancy Butler Songer, Holly Cordner and Daniel Kalani Aina
The authors designed a science and engineering curricular program that includes design features that promote student interest and motivation and examined teachers' and students'…
Abstract
Purpose
The authors designed a science and engineering curricular program that includes design features that promote student interest and motivation and examined teachers' and students' views on meaningfulness, motivation and interest.
Design/methodology/approach
The research approach consisted of mixed methods, including content analyses and descriptive statistics.
Findings
The curricular program successfully included all four of the US National Academies of Sciences' design features for promoting interest and motivation through scientific investigation and engineering design. During interviews, teachers and students expressed evidence of design features associated with interest and motivation. After experiencing the program, more than 60% of all students scored high on all four science and engineering meaningfulness and interest survey items.
Originality/value
A curricular program that extends science learning through the engineered design of solutions is an innovative approach to foster both conceptual knowledge development and interest and motivation in science and engineering.
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This paper offers a critical discussion to contribute to sociological work by emphasizing deconstruction(s) of the markers of gendered and racialized borders and epistemological…
Abstract
Purpose
This paper offers a critical discussion to contribute to sociological work by emphasizing deconstruction(s) of the markers of gendered and racialized borders and epistemological injustice(s) in theory and practice of contemporary global frames of representation and women's intersectional identities and rights. Through a postcolonial, situated feminist approach, the theoretical framework aims to scope and review literature from the South and North.
Design/methodology/approach
The research employs a mixed-methodology of a survey paper and media critical discourse analysis of media monitoring frames of Egyptian women's rights post–Arab spring. The content, layout and imageries produced by representations are assessed to explore whether there are lingering subtle and blatant hints of continued orientalism in knowledge canons.
Findings
The underlying causes for misconceptions and reductionist sociopolitical attitudes may be styled by patriarchal and orientalist imposition and are highly found to be somewhat maintained by persistent Western-centric epistemologies claiming to define or speak for the so-called other. The above-mentioned structures are evidently channelled through languages which essentialize and control women of the South, urging for further research in knowledge canons which calls oppressive frames into question.
Originality/value
More feminist contributions from non-Western gazes are needed to fill gaps in canons of knowledge and deconstruct patriarchal and colonial codes which impose inequalities on women as seen through the survey paper of theoretical representation and media politics.
This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed…
Abstract
Purpose
This integrative literature review aims to explore themes within higher education that may be applicable to leadership education including: descriptions of trauma, trauma-informed practices and trauma-informed practitioners.
Design/methodology/approach
Integrative, systematic literature review.
Findings
The results suggest that trauma and trauma-informed practices may have a place in leadership education pedagogy.
Originality/value
There is no work being done in trauma informed practice in leadership education. This study provides future direction for both research and practice.
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SherRhonda Gibbs, Robert P. Singh, John S. Butler and Crystal Scott
Etain Kidney, Maura McAdam and Thomas M. Cooney
There is a gap in understanding with regards to the discrimination and prejudice experienced by gay entrepreneurs. To address this, an intersectional perspective is adopted to…
Abstract
Purpose
There is a gap in understanding with regards to the discrimination and prejudice experienced by gay entrepreneurs. To address this, an intersectional perspective is adopted to facilitate a better understanding of how lesbian and gay entrepreneurs may experience heterosexism.
Design/methodology/approach
This qualitative study uses semi-structured interviews to explore the experiences of 14 lesbian and gay entrepreneurs as they navigate homophobia and heterosexism.
Findings
The study contributes novel insights to the field of entrepreneurship, extending the study of lesbian and gay entrepreneurs to include gender and a fine-grained analysis of the experience of heterosexism. Its inclusion of an intersectional perspective of the lesbian-female entrepreneur expands the emerging body of literature examining intersectional identities of minority entrepreneurs.
Originality/value
The authors provide a more nuanced understanding of the impact of heterosexism on LGBT+ entrepreneurial activities. This is facilitated by the authors' adoption of an intersectional perspective which shows how the different axes of identity influenced gender identity performance in relation to the model of perceived neutrality in LGBT+ entrepreneurship. The authors also make an original contribution to minority stress literature through the authors' exploration of one facet of minority entrepreneurship, namely the impact of heterosexism on LGBT+ entrepreneurial activities.
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James Brackley, Penelope Tuck and Mark Exworthy
This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with…
Abstract
Purpose
This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.
Design/methodology/approach
The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.
Findings
The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.
Originality/value
Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.
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Using guest lectures can provide graduate students with the opportunity to link theories with practice. This study aims to investigate perceptions towards online and face-to-face…
Abstract
Using guest lectures can provide graduate students with the opportunity to link theories with practice. This study aims to investigate perceptions towards online and face-to-face guest lectures among graduate students specialized in Curriculum and Instruction of Computer Science. Data was collected via reflection logs, semi-structured interviews and observations, revealing mainly positive experiences of both types of guest lecture. The participants acknowledged the flexibility and accessibility of an online guest lecture; on the other hand, they found that a face-to-face guest lecture facilitated better interaction and discussion. It is recommended to consider three issues for a successful guest lecture: guest speaker selection, teaching strategy of guest speaker and the role of the course lecturer. Future research based on identified gaps is recommended.