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Article
Publication date: 25 June 2024

Lana 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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 September 2024

Pamela Martínez Oquendo

The purpose of this study was to make sense of the individual perspectives of former undergraduate student mentors from science, technology, engineering, and mathematics (STEM…

Abstract

Purpose

The purpose of this study was to make sense of the individual perspectives of former undergraduate student mentors from science, technology, engineering, and mathematics (STEM) fields who took part in an after-school STEM mentoring program. The study examined the following research questions: (1) How do former undergraduate student STEM mentors interpret and give meaning to their after-school STEM mentoring experiences? (2) In what way can an after-school STEM mentoring experience lead to a deeper understanding of the long-term implications of a STEM mentorship program?

Design/methodology/approach

The sample comprised 21 former undergraduate STEM mentors. The study was guided by the methods of content analysis and repertory grid (RepGrid), with data collected via highly structured interviews. Eight elements were pre-selected for the RepGrid to elicit constructs from participants. These include (1) mentoring, (2) teaching, (3) research, (4) career, (5) workforce, (6) Nebraska STEM for you (NE STEM 4U), (7) networking, and (8) communication. The researcher employed content analysis for cross-case analysis and used interpretative clustering to analyze nuanced similarities and differences among participants. Personal construct theory was used to understand how former STEM mentors made sense of their experiences.

Findings

The results highlight the diversity of viewpoints among participants, as well as their connections to various career paths, communication strategies, and mentorship styles. These insights contribute to a deeper understanding of how STEM mentorship experiences can be tailored to the experiences of mentees. The study stresses the significance of clear communication in STEM and advises professionals to avoid excessive technical jargon to convey complex ideas. Overall, the study provides valuable insights into the motivations, perspectives, and benefits of former undergraduate mentors. Ultimately, recognizing how these factors impact STEM mentoring programs is vital for the long-term success and advancement of the STEM pipeline.

Research limitations/implications

The study has several limitations, including the inclusion of participants lacking knowledge or experience with the eight elements used in the RepGrids. While participants had completed a bachelor’s degree in a STEM field, not all had pursued advanced schooling or careers that required knowledge or implementation of research.

Practical implications

Findings underscore the importance of acknowledging the diverse career paths within STEM fields to understand participants’ perspectives toward mentorship. Considering the incorporation of STEM mentorship within regular school hours and making it a graduation prerequisite could enhance student participation and advancement. Integrating STEM outreach programs into higher education curricula could facilitate the development of essential professional skills (e.g. critical thinking, problem-solving) among STEM undergraduate students. These implications highlight the importance of diverse mentorship styles and professional skills to foster a more inclusive STEM workforce.

Originality/value

The study focused on the individual perspectives of participants rather than employing a thematic analysis.

Details

International Journal of Mentoring and Coaching in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6854

Keywords

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