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1 – 10 of 40Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege…
Abstract
This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.
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Gregory Dole and Linda Duxbury
To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure…
Abstract
Purpose
To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure and operationalize “value”. This paper aims to support this conversation.
Design/methodology/approach
This study presents a historical review of how the value construct has been conceptualized over time, demonstrating that its history is one of tension and debate with conceptualizations swinging between objective (i.e. the value of something exists independent of the observers) and subjective (i.e. the value of something depends on the personal response of the observer to what is being considered) views over time.
Findings
This paper outlines the implications to researchers of value’s low construct clarity, offering suggestions designed to exploit rather than ignore the duality of the value construct. Instead of thinking of the value construct as being subjective or objective, this study recommends that scholars consider value’s objectivity and subjectivity as being interrelated and complementary. The paper recommends that researchers use both quantitative and qualitative methodologies in studying this construct.
Research limitations/implications
A major limitation of this paper is the word count limitation restricting the extent to which this paper could explore a more comprehensive list of the conceptualizations of value throughout history.
Practical implications
This paper presents practitioners with a nuanced understanding of value that should assist those interested in examining the worth of investments with observable expenses but less quantifiable outputs.
Originality/value
The authors have not found a similar analysis of the various conceptualizations of value.
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Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and…
Abstract
Bailey et al. (2001) queried accounting researchers concerning admitted fraudulent research practices, their beliefs about the prevalence of such practices among their peers, and their perceptions of the causal factors. They used a randomized response technique that assures anonymity, and it remains the only published study to ask these questions explicitly. Over the past two decades, publication pressures have increased, and accounting academia has experienced a shocking instance of fraud. The current study replicates Bailey et al. (2001) and extends the study by asking new questions about the adequacy of participants’ graduate training, the perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Participants’ comments provide insights about the accounting research environment. Importantly, they indicate a lack of consensus about the legitimacy of research practices.
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Kathomi Gatwiri and Hyacinth Udah
This paper aims to highlight how Black African academics who live and work under coloniality are systematically seen as “out of place” and how this positioning compounds their…
Abstract
Purpose
This paper aims to highlight how Black African academics who live and work under coloniality are systematically seen as “out of place” and how this positioning compounds their experiences of interpersonal and systemic marginalisation within predominantly white universities.
Design/methodology/approach
This is a conceptual paper that theorises the experiences of two Black African academics in Australian higher education. It takes a form of autoethnography, to demonstrate the intersectional barriers and setbacks within white academia that interact with gender, class and migranthood, potentially undermining their academic progression and/or professional well-being.
Findings
Black African academics in white-majority workplaces repeatedly report experiences of microaggressions, hyper-surveillance and epistemic Othering. This is characterised by research alienation, funding gaps and being passed over for promotion leading to feelings of exclusion and fractured belonging within academia.
Originality/value
The paper argues that while the Coloniality of Power within institutions of higher learning continues to racialise Black African academics as Other, the Coloniality of Knowledge marginalises their intellectual, theoretical and experiential perspectives and contributions. The power of Coloniality and white supremacy are implicated in the epistemic impositions, erasures and negations of the ontological legitimacy and contributions of Black academics in higher education institutions.
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Johanna Maria Liljeroos-Cork and Kaisu Laitinen
Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem…
Abstract
Purpose
Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem perspective to achieve those goals. The pursuit of enhancing value creation involves an examination of infrastructure procurement challenges, boundaries as well as boundary spanners that facilitate effective knowledge transfer and interaction.
Design/methodology/approach
The qualitative study is based on content analysis of 25 thematic interviews. Data was transcribed and coded via Atlas.ti software.
Findings
Infrastructure procurement value creation challenges appear complex and related to boundaries that hamper collaboration, coordination and knowledge sharing. Our results show that these boundaries locate within and between different levels of procurement ecosystem. Therefore, value creation in infrastructure procurement requires boundary spanners for leveraging knowledge sharing and interaction. Artifacts, discussion, processes and brokers as identified boundary spanners are strongly nested and interrelated in the industry. Special attention should be given to supporting individuals to act as brokers, since they play the key roles in trust building, culture steering and usage of other boundary spanners.
Social implications
Promoting value creation in infrastructure procurement helps to achieve socio-economic development goals.
Originality/value
This study offers a unique perspective on value creation in the context of infrastructure by adopting an ecosystem lens and examining boundary crossing mechanisms. The results support future development of collaboration and knowledge sharing practices fostering procurement productivity.
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Dandub Palzor Negi, E.P. Abdul Azeez and Asha Rani
The present study explored the young women's lived experiences of discrimination and othering based on skin tone in two rural localities of Uttarakhand , State of India. The…
Abstract
Purpose
The present study explored the young women's lived experiences of discrimination and othering based on skin tone in two rural localities of Uttarakhand , State of India. The authors used intersectionality as the theoretical lens for this study.
Design/methodology/approach
The authors have adopted an interpretive phenomenological study in the conduct of this research. The authors interviewed twelve female participants in person using a semi-structured interview schedule. The data were analysed using the six-stage data analysis process of interpretive phenomenological analysis.
Findings
The study's findings underline the experiences of stigma, negative self-concept, marriage is a complex reality, media's influence and skin whitening is the first and last resort. Dark-skinned women experience stressful life events due to their skin tone and society's prejudice favouring white and fair skin tones. The experiences of bullying, social shame, guilt and low esteem were also vivid.
Originality/value
This study reveals women's exposure to negative experiences of skin-tone-based discrimination prevalent in Indian society. This is one of the first kinds of such study in India that captures the dark-hued women's recurrent phenomenon of discrimination in their daily lives. It further shows that skin-tone bias and discrimination are widely prevalent and practised despite the claims that Indian society is free from skin-tone biasedness and subsequent discrimination.
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