Search results

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The globalisation of supply chains has contributed to modern slavery by degrading labour standards and work practices. The inherent difficulties involved in monitoring extremely fragmented production processes also render workers in and from developing countries vulnerable to labour exploitation. This research adopts a benchmark methodology that will help examine the inherent modern slavery challenges.

This study examines how the benchmark model, including governance, risk assessment, purchasing practice, recruitment and remedy of victims, addresses supply chain modern slavery challenges. The proposed hypotheses are tested based on the reoccurring issues of modern slavery in global supply chains.

Estimations suggest that modern slavery is a growing and increasingly prominent international problem, indicating that it is the second largest and fastest growing criminal enterprise worldwide except for narcotics trafficking. These social issues in global supply chains have drawn attention to the importance of verifying, monitoring and mapping supply chains, especially in lengthy and complex supply chains. However, the advent of digital technologies and benchmarking methodologies has become one of the existing key performance indicators (KPIs) for measuring the effectiveness of modern slavery initiatives in supply chains.

This review provides an understanding of the current situation of global supply chains concerning the growing social issue of modern slavery. However, this includes various individual specialities relating to global supply chains, modern slavery, socially sustainable supply chain management (SCM), logistic social responsibility, corporate social responsibility and digitalisation. Furthermore, the review provided important implications for researchers examining the activities on benchmarking the effectiveness of the existing initiatives to prevent modern slavery in the supply chains.

This article explores the concept of “heritage futures”, the role of heritage in managing relations between present and future societies. It assesses how thinking strategically about the future changes, complicates and contextualises practices of heritage. What might an attention to the future bring to work in heritage, and simultaneously, what challenges—both practical and ethical—arise?

This article takes the form of a conversation about the nature of heritage futures and how such a project may be implemented in both heritage practice and field research in heritage studies. The two authors are heritage scholars who integrate heritage futures questions into their research in different ways, and their conversation uncovers potentialities and difficulties in the heritage futures project.

The discussion covers the particular ethical issues that arise when the dimension of time is added to heritage research and practice, including questions of continuism, presentism and specificity. The conversation argues for the importance of considering the future in heritage studies and heritage practice and that this forms a key part of understanding how heritage may be part of building a sustainable present and future.

The future is an under-examined concept within heritage studies, even as heritage is often framed as something to be preserved “for future generations”. But what impact might it have on heritage practice to really consider what this means, beyond the platitude? This article suggests that heritage scholars and practitioners direct their attention to this often-neglected facet of heritage.

Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian sociological works has promoted excessive dependence on Euro–American theory. It has further hindered the development of indigenous theories. This paper aims to argue that engagement with the writings of classical and contemporary Indian sociologists can resolve this issue.

The paper delineates the contribution of Indian sociologists to organizational or sociological institutionalism. It focuses specifically on the contribution of these scholars concerning two subtopics: conceptualization of institutions and fields, and the dynamics of institutional change.

The paper draws upon the work of Indian sociologists to develop a concept of ecological field. It further delves into the dynamic interplay between ideas and institutional change. More precisely, it draws attention to the role of actors and mechanisms that produce ideas.

Future studies can leverage the contribution of Indian scholars to explicate, elaborate and develop creative theories of organizational institutionalism. Such cumulative efforts can help in building an Indian tradition of organizational institutionalism.

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

This paper aims to explore the topic of adaptive reuse referring to urban open spaces into a more-than-human perspective. It underlines that dealing with heritage means being part of an inherent and ongoing process of transformation and so that reuse is inextricably an adaptive practice, constantly facing mutations, and that adaptation is a coral practice that involves different kinds of users and makers, inclusive of human and not human livings.

This paper looks at the lexicon of abandonment, in search of the more essential and intense meanings of words, and at some pioneering practices in Europe to comprehend the aesthetic and ethical implications of adaptive reuse of neglected landscapes.

Processes of reuse involve many different communities of users who in turn continuously redesign the site, into a comprehensive, coral and conflicting collaboration, whose results are never given once for all and are both uncanny and beautiful, scaring and marvellous, like a monster.

Accepting the idea that humans are not the only users and makers of urban sites can widen the range of tools, methods and values involved in heritage adaptive reuse.

This paper tries to widen the meanings of adaptation into a multispecies perspective. It intends to broaden the range of agents that can be involved as users and makers, assuming a more-than-human point of view that is not yet commonly applied.

The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.

A critical review of classical ethics literature and the concept of khilafah is undertaken and discussed in conjunction with the current understanding of homo Islamicus.

Building on the principles of khilafah, the concept of homo Islamicus is a pious stand-in for the flawed homo economicus. Among its flaws is the complete absence of a discussion of women as economic agents. To remedy this the discipline must acknowledge explicitly the denial of women and gender from the discussion of moral agency and include gender as a category of analysis for economic agency. This is only possible by: (1) introducing a non-patriarchal reading of khilafah as the model of agency and (2) by operationalising taqwa as the cardinal virtue of the economic agent instead of neoliberal rationality.

If Islamic economic philosophy is to contend as an alternative mode of economics, it must consider gender and class dimensions in its micro-foundation discussion, economic agency is one of them.

This study reveals the patriarchal readings that are part of the foundation of the concept of the economic agent in Islamic economics, problematising it and providing a gender-sensitive concept of economic agency.

This article aims to provide a new paradigm for thinking about disability, which can be applied to other social groups, historically invisible and whose rights have been violated. The Model of Communication and Legitimate Acknowledgement of Disability (MCLAD) tries to break with the logic of continuing to add terms and euphemisms around the issue. The author proposes a new line to think about relationships in democratic societies. Taking the step from inclusion to acknowledgment does not imply another way of naming the disability, but rather addressing the problem from concrete practices of recognition. In order to arrive at the proposal of the MCLAD, the author will make a journey that addresses how disability has been understood throughout history, according to the study of different authors.

Disability has been perceived over time in many different ways, which led some authors to build models in order to explain certain social approaches to the subject. This article traces a journey from the first model to the present. In turn, it proposes a new one: the MCLAD, which is characterized by a paradigm shift: moving from inclusion to acknowledgment. To substantiate this, three categories are presented: acknowledgment, distance and vulnerability. The different theories and concepts that support the model will also be presented. The purpose of the MCLAD is to deepen the idea of empowering people with disabilities as part of today’s diverse societies and closing historically constructed gaps which are still in force.

The MCLAD proposes three categories: acknowledgment, distance and vulnerability. In turn, in each of them, there is a link between three axes: person with disability/society/state, analyzing the dynamics of these relationships presented, will provide us with the necessary elements to understand the proposed turnaround.

Although the different models will be presented according to the chronological order of definition over time, all of them still coexist today, in many cases in hybrid and naturalized ways in social practices. Recognizing what practices and conceptions are behind each model, allows us to recognize and resignify the ways of communicating toward people with disabilities (PWD) and on the issue of disability. It also allows other specific recognition practices, such as the legitimization of public policies from the laws that protect them.

To replace the paradigm of inclusion for that of acknowledgment and to recognize how the three categories (acknowledgment, distance and vulnerability) are linked with the three issues (PWD – society and state) allowing specific relationship and practises of legitimate or not acknowledgement. When the author affirms that the MCLAD implies a paradigm shift, the author means that it provides some elements from legitimate acknowledgment to complement aspects which inclusion does not address, and that the other models did not take into account. These are: the self-acknowledgment of people with disabilities and the sense of responsibility linked to empowerment; vulnerability as a category of reconciliation, which is typical of every human being; the contribution of the Phenomenology of the Among to think about how relationships and practices actually occur in society and, finally, the role of the state, which must watch over all its citizens, avoiding the distance between discourse (laws) and practices and, above all, avoiding exclusion from the system due to lack of monitoring of actions.

It should be noted that the MCLAD starts from the idea of language as a constructor of realities and conceives communication as an enabler of the acknowledgment of the other, who is also subject to rights. At the same time, it vindicates the voice of people with disabilities as protagonists (“Nothing about us without us”) and fosters the need for PWD themselves to be active in their struggles, promulgating legitimate acknowledgment. At the same time, it points out that the empowerment of PWD implies not only that they are aware of their rights but also that they themselves know and fulfill their duties within the democratic societies of which they are a part of and which, at least discursively, are regulated by laws. In other words, being empowered is also being responsible for living in society.

The main contribution that the MCLAD has to offer is to replace the paradigm of inclusion for that of acknowledgment. And, throughout the path followed in this article, an attempt has been made to establish that the turnaround is not to capriciously install a new concept (acknowledgment), but to demonstrate that the new paradigm involves three categories that sustain and support a model that seeks to be the basis for effective public policies, for a society that values diversity and for people who feel worthy and contribute to dignify others.

Japan has made some progress in recognizing lesbian, gay, bisexual, transgender and queer (LGBTQ) rights, such as passing laws that prohibit discrimination based on sexual orientation and gender identity in some cities. However, there is still a long way to go in terms of legal protection and social acceptance. Understanding citizens' attitudes toward homosexuality can help inform policies and interventions that promote LGBTQ rights and reduce discrimination. This study explores factors that influence citizens' attitudes toward homosexuality in Japan.

The research was conducted through a web-based questionnaire with 1,806 participants, where they were asked about their views on same-sex partnership recognition, homosexual rights and traditional Japanese family systems. The collected data were statistically analyzed to determine the factors that affect individuals' opinions regarding homosexuality.

The study determined that in Japan, traditional views are inversely related to same-sex partnership registration. Conversely, local government support for LGBTQ+ rights is directly associated with societal acceptance. Additionally, closer contact with the LGBTQ+ community promotes acceptance.

The study provides insights into the factors that shape societal attitudes toward homosexuality in Japan and highlights the importance of policies promoting diversity and inclusivity. By identifying these determinants, this study could help policymakers and advocates create effective strategies for promoting acceptance and equality for the LGBTQ+ community in Japan.

To the best of the authors' knowledge, this is the first study that focuses on understanding the factors that influence the attitudes of Japanese citizens toward homosexuality.

This conceptual paper focusses on climate change as a social issue and therefore as a social scientific problem. According to young climate activists, Greta Thunberg being the most widely known, climate change is specifically a problem of generations. Typically, the discourse on responsibility focusses on the technical and philosophical questions posed by the study into “intra-” and “inter-generational justice”. It is the purpose of this paper to present sociological conceptual tools with which to both analyze and propose solutions to specific social problems caused by current generations that will affect future generations.

Figurational process sociology develops and tests models of long-term, unplanned developments, which produce the conditions in which short-term practices of informing and planning social interventions are bound up.

The paper reveals the significance of sociological models that can describe and explain social processes and long-term developments in human habitus that have important explanatory value for understanding contemporary social problems such as human-caused climate change.

The concepts and analytical frames of reference provided by figurational process sociology provide crucial insights into the problem of generations and can help reveal how this social dynamic contributes to challenges facing young climate activists calling for rapid “ecologization” processes and increased human restraint with regard to the natural environment.