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Open Access
Article
Publication date: 15 August 2023

Brendan Ciarán Browne

This article argues that truth recovery practices that take place against the backdrop of ongoing settler colonial erasure, as is the case when considering Zionist colonial…

Abstract

Purpose

This article argues that truth recovery practices that take place against the backdrop of ongoing settler colonial erasure, as is the case when considering Zionist colonial violence in Palestine, must focus on combating state-sponsored attempts at erasure, rather than solely providing a platform for the expression of settler guilt.

Design/methodology/approach

The article analyses existing literature on truth recovery practices that take place in Palestine, including the work of a variety of local NGOs engaged in such praxis, with a view to considering how this form of transitional justice has germinated incrementally in the space. Critical reflection on the work of a variety of grassroots NGOs is situated alongside other forms of transitional justice intervention.

Findings

The article argues that in the context of enduring settler colonialism, the truth regarding past Zionist atrocities in historic Palestine must avoid being curated in the present day in such a way as to allow for damage limitation rather than the platforming of conversations around meaningful repair. Truth recovery for recovery's sake serves only to reinforce the settler colonial status quo rather than properly agitate for a full decolonisation, one that demands and facilitates indigenous Palestinian return.

Originality/value

The article challenges prevailing notions of the role of truth recovery practices in spaces of enduring settler colonial value. It makes clear that the role of truth recovery interventions in sites where colonial violence endures must be to actively and meaningfully support activities that reinforce native identity, history and presence on the land. Moreover, by reference to existing grassroots attempts at truth recovery in Palestine, the article provides an original and clear argument that states it is simply not enough to platform the revelation of uncomfortable truths or to provide opportunities for settler violence of the past to be “confessed” in public if it is disassociated from challenging the present-day structures of ongoing oppression.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Book part
Publication date: 4 December 2023

Stuart Cartland

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 24 April 2023

Luke Tredinnick

This article analyses the structure of hypertext and the world wide web through the contrasting metaphors of the network and the rhizome and applies that analysis to the epistemic…

Abstract

Purpose

This article analyses the structure of hypertext and the world wide web through the contrasting metaphors of the network and the rhizome and applies that analysis to the epistemic challenge presented by fake news.

Design/methodology/approach

The paper is a critical and theoretical study of the development of concepts in information science. It outlines the limitations of the network metaphor and analyses the ways in which it has influenced both the development and critical understanding of the World Wide Web and its wider social and cultural consequences. The paper develops an alternative description of the ontological structure of the Web in terms of interrupted and dissipated energy flows.

Findings

The paper argues that the Web is better described as a dynamic reorganization of the socio-cultural system that has no determinate boundaries and which is constituted properly in the spaces between technologies and the spaces between persons.

Originality/value

The paper contributes to and extends research into the rhizomic nature of hypertext and the Word Wide Web and in understanding the role of metaphor in descriptions of hypertext and the web.

Details

Journal of Documentation, vol. 79 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 12 December 2022

Donald Nordberg

This article explicates the notion of using a “theoretical lens” to interpret research data, which has grown increasingly common in recent decades, often without a second thought…

Abstract

Purpose

This article explicates the notion of using a “theoretical lens” to interpret research data, which has grown increasingly common in recent decades, often without a second thought about the implications of use of a mere metaphor in the pursuit of truth. Poets may not question that metaphors reveal truths, but should social scientists accept that?

Design/methodology/approach

It looks first at what theory means, then – and in greater detail – what the metaphor of a lens entails.

Findings

Drawing on the base analogy in optics, it identifies four mechanisms through which theory might act as a lens – adjustment, correction, distortion and augmentation-suppression, with examples based on theories of business strategy and organisation studies.

Research limitations/implications

These four mechanisms involve two different ways of seeing – better and differently. With adjustment and correction see better what is, or perhaps what was. With distortion and especially augmentation-suppression, we see differently, which helps us imagine what might be, or what we might have overlooked. They help us escape narrow silos of thinking. Researchers and students alike need to be aware of all four lenses of theory and be ready to experiment.

Originality/value

It argues that if some theories try to help us see better, others push us to see differently, with implications for the practice and teaching of research methods.

Details

International Journal of Organization Theory & Behavior, vol. 26 no. 1/2
Type: Research Article
ISSN: 1093-4537

Keywords

Open Access
Article
Publication date: 20 March 2023

Tiina Henttu-Aho, Janne T. Järvinen and Erkki M. Lassila

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to…

Abstract

Purpose

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

Design/methodology/approach

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

Findings

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Originality/value

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 January 2023

Randolph Nsor-Ambala

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…

Abstract

Purpose

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

Design/methodology/approach

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

Findings

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

Practical implications

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

Originality/value

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

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