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International Journal of Gender and Entrepreneurship, vol. 16 no. 1
Type: Research Article
ISSN: 1756-6266

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: 8 September 2023

Roel Boomsma

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…

Abstract

Purpose

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

Design/methodology/approach

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

Findings

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

Originality/value

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 30 April 2024

Kimberly M. Baker

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study…

Abstract

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

This chapter focuses on critical thinking as a new, powerful, and specialized tool and technique for understanding and analyzing the subtle operations of the free enterprise…

Abstract

Executive Summary

This chapter focuses on critical thinking as a new, powerful, and specialized tool and technique for understanding and analyzing the subtle operations of the free enterprise capitalist market system and its ethics and morality. Everything in the world of consumers and market enterprise systems are determined by our supply–demand system that in turn are determined by our presumed limitless production–distribution and consumption (LDPC) systems. From a critical thinking viewpoint, we study the free enterprise capitalist system (FECS) as a dynamic, interconnected organic system and not as a discrete or compartmentalized body of disaggregate parts. Systems thinking with critical thinking calls for a shift of our mindset from seeing just parts to seeing the whole reality in its structured dynamic unity; both mandate that we see ourselves as active participators or partners of FECS and not as mere cogs in its wheels or as mere factors of its production processes. Critical thinking seeks to identify the “structures” that underlie complex situations in FECS with those that bring about high- versus low-leveraged changes in various versions of capitalism. Specifically, this chapter applies critical thinking to FECS as defined by its founder, Adam Smith, in 1776 to its fundamental and structural assumptions, and as supported or critiqued by serious scholars such as Karl Marx, Maynard Keynes, C. K. Prahalad and Allen Hammond (inclusive capitalism), John Mackey and Rajendra Sisodia (conscious capitalism), and others.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 2 April 2024

Allison Wu

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

Abstract

Purpose

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

Design/methodology/approach

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

Findings

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

Practical implications

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

Originality/value

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 2 April 2024

Sebastián Javier García-Dastugue, Rogelio García-Contreras, Kimberly Stauss, Thomas Milford and Rudolf Leuschner

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food…

Abstract

Purpose

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

Design/methodology/approach

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

Findings

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

Research limitations/implications

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

Social implications

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

Originality/value

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

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

Keywords

Article
Publication date: 27 February 2024

Hasan Evrim Arici, Mehmet Ali Köseoglu, Cagdas Aydin, Ceren Aydin and Levent Altinay

This study aims to identify the role of innovation research in formulating the intellectual structure of the hospitality and tourism literature by performing a bibliometric…

Abstract

Purpose

This study aims to identify the role of innovation research in formulating the intellectual structure of the hospitality and tourism literature by performing a bibliometric analysis.

Design/methodology/approach

In total, 6,255 journal articles on innovation were gathered from Scopus and analyzed using co-citation, bibliographic coupling and thematic content analyses. The most influential articles were also carefully read to reveal a nomological network of innovation research in hospitality and tourism scholarship.

Findings

Co-citation analysis reveals that there are six significant clusters in the field of innovation research. Various philosophical underpinnings might be used in different circumstances, with actor-network and Schumpeterian theory playing significant roles. A review of current works using bibliographic coupling reveals five interesting emerging research areas and makes numerous recommendations for when to conduct more studies. A review of influential articles displayed differences between the co-citation and bibliographic coupling analysis findings and produced a framework for further investigation of the knowledge field.

Originality/value

This paper is among the first integrative reviews on innovation research in hospitality and tourism by quantitatively reviewing published articles and qualitatively reviewing the content of the most influential studies.

Details

Journal of Hospitality and Tourism Technology, vol. 15 no. 2
Type: Research Article
ISSN: 1757-9880

Keywords

Article
Publication date: 1 December 2023

Zhe Du, Changjie Chen and Xinhou Wang

Stab-resistant body armor (SRBA) is used to protect the body from sharp knives. However, most SRBA materials currently have the disadvantages of large weight and thickness. This…

Abstract

Purpose

Stab-resistant body armor (SRBA) is used to protect the body from sharp knives. However, most SRBA materials currently have the disadvantages of large weight and thickness. This paper aims to prepare lightweight and high-performance SRBA by 3D printing truss structure and resin-filling method.

Design/methodology/approach

The stab resistance truss structure was prepared by the fused deposition modeling method, and the composite structure was formed after filling with resin for dynamic and quasi-static stab tests. The optimized structural plate can meet the standard GA68-2019. Digital image correlation technology was used to analyze the local strain changes during puncture. The puncture failure mode was summarized by the final failure morphologies. The explicit dynamics module in ANSYS Workbench was used to analyze the design of the overlapped structure stab resistance process in this paper.

Findings

The stab resistance performance of the 3D-printed structural plate is affected by the internal filling pattern. The stab resistance performance of 3D-printed structural parts was significantly improved after resin filling. The 50%-diamond-PLA-epoxy, with a thickness of only 5 mm was able to meet the stab resistance standard. Resins are used to increase the strength and hardness of the material but also to increase crack propagation and reduce the toughness of the material. The overlapping semicircular structure was inspired by the exoskeleton structure of the demon iron beetle, which improved the stab resistance between gaps. The truss structure can effectively disperse stress for toughening. The filled resin was reinforced by absorbing impact energy.

Originality/value

The 3D-printed resin-filled truss structure can be used to prepare high-performance stab resistance structural plates, which balance the toughness and strength of the overall structure and ultimately reduce the thickness and weight of the SRBA.

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