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Article

Daniela Pianezzi and Lino Cinquini

This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap…

Abstract

Purpose

This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between accounting and accountability for human rights.

Design/methodology/approach

This study relies on the notion of topos to develop a pragmatic constructivist perspective on conventional accounting and social accounting with respect to human rights. Applying pragmatic constructivism permits a better understanding and assessment of the ethics underpinning the conventional and social accounting approaches.

Findings

The ethics underpinning the topos of conventional accounting offer a reductive explanation of the agency of organizational actors, so inhibiting moral and social responsibility. Furthermore, the calculative logic that dominates this topos promotes a monovocal form of communication (to shareholders) and translates values per se into instrumental values. By contrast, the social accounting topos sheds new light on the role that accounting may play in detecting human rights violations, by focusing more on communication and social values. However, for this topos to be valid, alternative management practices that go beyond voluntary social reporting need to be further developed.

Originality/value

Human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. By questioning the relationship between accounting and human rights, this paper takes a first step towards resolving this issue.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 3
Type: Research Article
ISSN: 1176-6093

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Article

Robin Mansell

The purpose of this paper is to present a brief history of the information society and a research framework addressing the challenges of ensuring that information and

Abstract

Purpose

The purpose of this paper is to present a brief history of the information society and a research framework addressing the challenges of ensuring that information and communication technologies (ICTs) are applied in ways that are enabling and responsive to the varied contexts in which people live their lives.

Design/methodology/approach

Examination of why insights arising from research that is critical of the mainstream vision of the information society are rarely influential in debates on ICT policies, of the outstanding research questions around the promotion of investment in ICTs in support of sustainable development goals, and of the components of an alternative research framework that could be pursued by those concerned with social and technological innovation.

Findings

The analysis of policy discussion in this area indicates that there may now be an opportunity to re‐enter some of these debates, particularly those in which it is clear that there are many important issues that are reappearing on the ICT policy agenda. Some of the most difficult issues are highlighted including the need to give greater attention to measures supporting more differentiated information or knowledge societies.

Originality/value

The paper demonstrates that there are signs of learning and an awareness of unequal power relationships among stakeholders in ICT policy debates that may contribute to a shift in priorities towards a more context sensitive research framework that would be of value to those who are preoccupied by efforts to improve the material conditions of people's lives.

Details

Journal of Information, Communication and Ethics in Society, vol. 8 no. 1
Type: Research Article
ISSN: 1477-996X

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Article

Gilbert Ahamer, Karl A. Kumpfmüller and Michaela Hohenwarter

The aim of this article is to present the development‐oriented Master's curriculum “Global Studies” (GS) at the University of Graz, Austria, as an example of…

Abstract

Purpose

The aim of this article is to present the development‐oriented Master's curriculum “Global Studies” (GS) at the University of Graz, Austria, as an example of interdisciplinary academic training with the purpose of fostering inter‐“cultural” understanding. It aims to show that scientific disciplines can be understood as “cultures of cognition” producing own views of realities.

Design/methodology/approach

Based on a decade of previous experiences, the communication and assessment functions of e‐learning platforms and e‐journals are used to facilitate stepwise approximations among the various “cultures of understanding”.

Findings

Despite severe financial limitations, peer‐oriented planning and lecturing efforts since 2004 have resulted in a bundle of electives and in a new Master's curriculum elaborated cooperatively by the faculties of the legal, economic, historic, cultural, natural and communication sciences at Karl‐Franzens‐University Graz. Both the bundle of electives and the Master's curriculum appear to offer a truly “m:n type” interdisciplinary and intercultural design which assumes various stakeholder‐dependent perspectives of multi‐faceted realities.

Research limitations/implications

The wealth of interdisciplinary and intercultural thought and practice can be best “proceduralised” through dialogue‐oriented educational technologies.

Practical implications

In practical terms, hundreds of students may follow these web‐enhanced curricula that are based on the materialised results of their founders' ethical systems.

Originality/value

This is the first paper that outlines the Global Studies curriculum at Graz University.

Details

Campus-Wide Information Systems, vol. 28 no. 1
Type: Research Article
ISSN: 1065-0741

Keywords

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Book part

Suhaib Riaz and Israr Qureshi

We draw on an in-depth investigation into the phenomenon of community radio in India to identify the emergence of an institutional logic in a field. We delineate five…

Abstract

We draw on an in-depth investigation into the phenomenon of community radio in India to identify the emergence of an institutional logic in a field. We delineate five stages of emergence, starting with problematization of dominant logics and ending with formation of an institutionally complex field. Further, we highlight how such a process results in organizational forms that reflect ongoing struggles among dominant logics and the emerging logic. We contribute to neoinstitutional studies on the emergence of social objects and also draw the attention of emergence theorists to the contested manner in which emergence takes place in the social world.

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Book part

Abstract

Details

The Sustainability Debate
Type: Book
ISBN: 978-1-80043-779-1

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Article

Kumudu Kapiyangoda and Tharusha Gooneratne

This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay…

Abstract

Purpose

This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences via global prescriptions stemming from the parent company culture and localisation needs as suited to cultural context of the operating company through the agency of practice level actors.

Design/methodology/approach

Theoretically, the paper draws upon institutional theory, more specifically the notions of external institutions and agency of practice level actors, while methodologically, it adopts the single-site case study approach under the qualitative tradition.

Findings

The findings suggest that given the complex setting of being encountered with multiple cultural ramifications, MCS of Delta Lanka encompasses compulsory elements instigated by the parent company, and non-compulsory elements as attuned to the realities of the local culture of the operating company. The authors show how imposed practices in the institutional environment by the parent company (homogeneity) interact with agentic aspects of actors in the operating company giving rise to practice variation (heterogeneity) in the adoption of controls at the local level.

Practical implications

The paper offers insights on how practicing managers in operating companies of MNCs could formulate control systems by striking a balance between multiple cultural considerations (of the parent and operating company). This would be a lesson for managers of other firms (especially MNCs).

Originality/value

By bringing together multitude of cultural dimensions relating to the parent company and operating company into a single study in the area of management control, this paper adds to the burgeoning literature on the interplay between external institutions, agency of actors, culture and MCS. It also contributes to the on-going debate on MCS research taking a post-Hofstede orientation while extending the use of institutional theory in management accounting research in MNCs.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

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Article

Niina Meriläinen and Marita Vos

The purpose of this paper is to better understand agenda setting by international human rights organizations in the online environment and at the same time contribute to…

Abstract

Purpose

The purpose of this paper is to better understand agenda setting by international human rights organizations in the online environment and at the same time contribute to agenda‐setting theory. The role of non‐governmental organizations (NGOs) in the area of human rights is clarified, and agenda setting and related concepts are discussed.

Design/methodology/approach

The study focuses on how attention is drawn to human rights issues in online communication by Human Rights Watch (HRW) and Amnesty International. A content analysis of online forums of HRW and Amnesty International was conducted by monitoring their web sites and Facebook and Twitter pages over a period of three months. In addition, two expert interviews with representatives of Amnesty Finland were conducted to better understand how the organization's online communication activities relate to its policies in drawing attention to human rights.

Findings

Based on this study, drawing attention to human rights issues is a goal that leads to active online communication. NGOs aim at attracting attention to their issues online by initiating a dialogue via online forums and motivating the public to participate in activities that may influence the media and the political agenda. The existing agenda‐setting research tends to emphasize the role of journalists in setting the public agenda, and mentions NGOs primarily as a source for journalists and as a political player. The online environment shows, however, that these NGOs mostly aim at setting the public agenda to create social change, while the media and political agenda are also not forgotten.

Research limitations/implications

This study suggests that the interdependence of the media, public and political agendas is more complex than has thus far been considered in agenda‐setting theory, especially in the current online environment. It investigates online agenda setting by two international NGOs, but does not discuss the role of the media or the public at large in their relationship with these NGOs. As this study has a limited time frame, a content analysis over a longer period and interviews with representatives of a wider variety of NGOs could be a next step. Future research could also compare the online communication of NGOs with that of profit organisations.

Practical implications

The findings show how agenda setting is supported by intricate multi‐platform activities in the present‐day online environment by the organizations studied in order to initiate a dialogue on societal issues. This suggests that in the online environment, the media, public and political agendas are becoming increasingly interrelated and within this triangle the public agenda seems to be gaining further in importance.

Originality/value

The impact that NGOs have on today's society is growing, and hence studying their online agenda setting is valuable from the perspective of corporate communication. International NGOs early on recognised the value of online communication.

Details

Corporate Communications: An International Journal, vol. 16 no. 4
Type: Research Article
ISSN: 1356-3289

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Article

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

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Book part

Diana Papademas

The Studies in Communications book series presents contemporary scholarship on the central dynamic of society – communications. Theoretically grounded empirical studies…

Abstract

The Studies in Communications book series presents contemporary scholarship on the central dynamic of society – communications. Theoretically grounded empirical studies drawn from the social sciences focus on the institutional patterns, media, and the dynamic process of meaning construction. Incorporating communications, mass media and communications, sociological and critical theories, comparative and historical analysis, with combinations of qualitative and quantitative research provide compelling themes for each volume of the series. Volume 6 develops the “Human Rights and Media” theme. The collective rights associated with age, class, gender, race, ethnicity, nationality, and disability are framed by the media. The studies in this volume explore the connections and discourse of media and human rights, through media production, social policies and responsibilities, human rights violation and the social, institutional, and global contexts of social movements for human rights protections and about human rights violations.

Details

Human Rights and Media
Type: Book
ISBN: 978-0-76230-052-5

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Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts
Type: Book
ISBN: 978-1-83867-397-0

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