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Article
Publication date: 28 March 2023

Christine Cooper

This study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the…

Abstract

Purpose

This study aims to provide a social accounting of early women's football as a form of consciousness raising, and to provide a platform to raise questions about the path of the future of the women's game.

Design/methodology/approach

Newspaper archival materials supplemented by books and journal articles.

Findings

British woman's football was repressed for 50 years by the football association.

Research limitations/implications

This is a discussion paper, rather than a full academic manuscript.

Practical implications

This paper is designed to enable questions to be raised about equality, and what that means in 2022.

Social implications

There is an opportunity to reconsider a “feminine” version of the field of football.

Originality/value

There is an opportunity to use feminist theories to consider the past and future of women's football.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 November 2016

Christine Cooper and Daniela Senkl

Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into…

1357

Abstract

Purpose

Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into its potential to introduce a more “multiple” form of accounting. Additionally, this study seeks to set up the true value approach within its broader social, economic and political context.

Design/methodology/approach

The study uses an interpretative analysis of KPMG’s document “A New Vision of Value; Connecting corporate and societal value creation”.

Findings

The KPMG document uses a language of fear of an external threat to promote its true value approach. It is suggested in this study that the concern of the KPMG approach is to include “the other” in their valuation model if it has an impact on corporate earnings. However, stakeholder actions or governmental regulations could be problematically attenuat by the document’s use of a language which suggests integration of “the other” and which might be perceived as socially progressive. It is argue that the increase in societal or environmental value set out in the KPMG document depends upon “excessive” commodity production which uses up scarce environmental resources.

Research limitations/implications

The implication of this research is that the daunting problems of inequality and environmental destruction cannot be solved by initiatives such as the KMPG true value technology.

Practical implications

The paper argues that a feminine management or reporting framework would not need to fulfil the aim of managing the other in the sense of measurement and control, as it is not based on the fear of loss. It would instead be an approach of giving and caring. A feminine alternative, however, is difficult to express in phallogo-centric language. The ability to bring about change requires the capacity to understand the prevalent symbolic order and the willingness to challenge it.

Social implications

The feminist perspective used in this paper to critically reflect on KPMG’s true value approach and the neo-liberal economy in which it is embedded aims to create public awareness of the prevalent phallocentric symbolic order. Recognising the invisible power of the symbolic order is essential to be able to see how the new “integrative” management and reporting approaches are only slight modifications of the existing management and reporting tools. The paper highlights that these “alternatives” create the impression that business is dealing with the greatest global threats and can potentially be used to silence critics.

Originality/value

This paper contributes to existing critiques of integrated or shared value approaches by taking a feminist view. Even though corporate claims of “win-win situations” (in which environmental degradation and inequality can be solved as business opportunities) have been critiqued in the literature, this study adopts a rather unusual perspective (in accounting). This approach argues that initiatives grounded in the phallogo-centric symbolic order are incapable of overcoming the current problems of our society; but they bear the risk of making the situation worse by creating a public impression that “someone is dealing appropriately with serious social and environmental issues”.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Article
Publication date: 27 March 2009

1125

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 15 June 2015

Christine Byrch, Markus J. Milne, Richard Morgan and Kate Kearins

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second…

5212

Abstract

Purpose

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives identified.

Design/methodology/approach

The subjects of this study are those people actively working to incorporate sustainability within New Zealand business, both business people and their sustainability advisors. Participant’s subjective understanding is investigated using Q methodology, a method used widely by social science researchers to investigate typical views on a particular topic, from an analysis of the order in which participants individually sort a sample of stimuli. In this study, the stimuli were opinion statements.

Findings

Five typical understandings of sustainable development were identified, including understandings more usually attributed to business antagonists than business. Conflicts between environment and development are acknowledged by most participants. However, an agonistic debate that will create spaces, practices, and institutions through which marginalised understandings of sustainable development might be addressed and contested, is yet to be established and will not be easy.

Originality/value

The paper contributes to the few empirical investigations of the plurality of understandings of sustainability held by those people working to incorporate sustainability within business. It is further distinguished by the authors attempt to describe divergent beliefs and values, absent from their immediate business context, and absent from any academic priming. The paper also provides an illustrative example of the application of Q methodology, a method not commonly used in accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 November 2006

Abstract

Details

Drugs and Alcohol Today, vol. 6 no. 3
Type: Research Article
ISSN: 1745-9265

Content available
Article
Publication date: 30 March 2010

1355

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 1 January 1982

O. Gene Norman

In this article, I have traced the literature of marketing libraries and information services from 1970 to the present. This period immediately follows Kotler and Levy's…

Abstract

In this article, I have traced the literature of marketing libraries and information services from 1970 to the present. This period immediately follows Kotler and Levy's introductory article in the Journal of Marketing (January 1969) which first suggested the idea of marketing nonprofit organizations. The use of the marketing concept for libraries and information services was an idea which did not appear until after that date. However, many articles on specific aspects of marketing, such as publicity and public relations, were published prior to 1970. These areas have been touched upon only briefly to show their connection with marketing.

Details

Reference Services Review, vol. 10 no. 1
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 18 February 2021

Danture Wickramasinghe, Christine Cooper and Chandana Alawattage

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue…

1339

Abstract

Purpose

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.

Design/methodology/approach

This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

Findings

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

Research limitations/implications

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

Originality/value

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 April 2021

Hafiz Muhammad Basit Feroz, Salman Zulfiqar, Sadaf Noor and Chunhui Huo

Knowledge acquisition is a pivotal concern for the students and many sources help them to obtain knowledge. In this paper, the authors theoretically examine three engagements such…

1013

Abstract

Purpose

Knowledge acquisition is a pivotal concern for the students and many sources help them to obtain knowledge. In this paper, the authors theoretically examine three engagements such as social media, peer and academic engagement by the theoretical foundation of engagement theory which tells that students interact and collaborate, sharing information for the acquisition of knowledge that enhances their academic performance. But due to the abundance of information, knowledge and resources available to students for the acquisition of knowledge, it becomes difficult for them to comprehend the most relevant information. In this vein, this study examined the impact of information overload on the relationship between social media, peer and academic engagement and knowledge acquisition of students.

Design/methodology/approach

The proposed model and structural relationships were validated using the structural equation modeling (SEM) technique through AMOS, version 24.0. To empirically test the hypothesized model, data are collected from the universities of the Sahiwal region (Sahiwal, Okara, Pakpattan) using structured questionnaires.

Findings

The findings revealed that social media engagement and academic engagement are positively associated with knowledge acquisition, whereas peer engagement is negatively associated with knowledge acquisition. Moreover, the results of the study further suggested that information overload dampens the positive relationship between social media, peer and academic engagement and knowledge acquisition, which causes negative consequences on students' knowledge acquisition and learning outcomes.

Research limitations/implications

Researchers can use this study as the literature as many of the previous studies focused on the positive side of social networking sites and technologies for knowledge purposes, but this study extends the research and focused on the other side of the picture which has been ignored earlier by researchers. The authors theoretically explained the adverse effects of information overload on students' academic progress caused by social media and the abundance of irrelevant information these advanced technologies offer daily. The current research focused on identifying the critical role of social media, peer and academic institutions providing a lot of information to students which caused stress, anxiety and other psychological issues in them. So, this study adds to the literature by highlighting the adverse effects of unnecessary information provided by multiple resources to students.

Practical implications

Educationalists can adopt this study as a tool in academic institutions for promoting learning and to actively engage students in collaborative learning activities. As the findings of the study confirm that information overload is caused by the imbalanced use of information technology (IT) and social media sites, so teachers can help students in developing creativity and maintaining the balance between using technology and innovation in their studies pattern. Universities and institutions can play a vital role by exploring further opportunities for students and by making such policies that can help students in their learning progress. For this purpose, the authors developed a model based on the literature and theories that could change the academic system of Pakistan and enhance students’ practical knowledge by motivating students in taking part in learning activities by making the higher education system of Pakistan more engaging.

Social implications

The authors are presenting simulation games-based learning as an alternate approach to learning and teaching that can positively influence students' engagement with learning activities in Pakistan. By adopting this model, the education system of Pakistan could improve as it can lead to better academic performance of students, which ultimately leads to a better education system. Thus, games if correctly designed and implemented in the education system of Pakistan, it can make a great difference in students' value of learning experience. The enjoyment, interactive and realistic nature of the simulation games appears to produce this value, and students tend to engage more toward these types of games rather than traditional learning methods. Simulation games provide students with an opportunity to engage in both hard (financial management, strategy making, decision-making) and soft skills (negotiation, collaboration) in business by challenging their thinking and decision-making power in a safe learning environment.

Originality/value

The phenomena of overload have become increasingly viable due to abundance of resources providing unnecessary information to students as they can get information from peers, teachers, social media platforms, blogs, wikis and many other platforms, which ultimately exhaust their capacity and leading them toward poor academic performance and other negative consequences (Yu, 2019; Bosch, 2016). This study focuses on students of higher education in Pakistan (Sahiwal region) and discusses the major challenges and opportunities that they had to face with the advancement of technology and the current social state of the knowledge in society.

Details

Journal of Applied Research in Higher Education, vol. 14 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 1 May 1949

THE Programme of the Library Association Conference which reached us on April 22nd is one of much interest. Every year increases the difficulty of providing matter which has such…

Abstract

THE Programme of the Library Association Conference which reached us on April 22nd is one of much interest. Every year increases the difficulty of providing matter which has such appeal that members can say at the close that the time has been spent profitably. The pre‐print of the papers—a rather incomplete affair—raises the thought that Conference time could be better used than in discussions on such “Research Committee” matters as library vans and temporary buildings, excellent as we admit the enquiries and results of them to be. Yet this reflection is accompanied by the certainty that there have been few conferences which have not contributed something of material use to every participator and we still hold the view that more is learned in “a week at one than in months of hermit‐like seclusion.” That last quotation was written in the first edition of Brown's Manual and is valid to this day. Our representatives will write impressions after the event, not by way of detailed report, but as endeavouring to sum up what, if anything, material has been achieved. The report published by the Association usually gives the papers in extenso, but we wish its issue could be delayed long enough to provide more informative records of the discussions. As the best contributions occasionally come from the floor, the bare‐bones notes of the names of speakers and almost telegram‐like utterances they are supposed to have made, which have been the customary report, could be greatly improved.

Details

New Library World, vol. 51 no. 10
Type: Research Article
ISSN: 0307-4803

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