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Open Access
Article
Publication date: 22 November 2023

Alexandra Krämer and Peter Winkler

The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to…

Abstract

Purpose

The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to address this threat. However, communication about social change in response to the climate crisis comes with challenges. These challenges manifest, among others, in public accusations of inconsistency in terms of hypocrisy and incapability against self-declared change agents in different arenas. This increasingly turns public climate communication into a “blame game”.

Design/methodology/approach

Strategic communication scholarship has started to engage in this debate, thereby acknowledging climate communication as an arena-spanning, necessarily contested issue. Still, a systematic overview of specific inconsistency accusations in different public arenas is lacking. This conceptual article provides an overview based on a macro-focused public arena approach and decoupling scholarship.

Findings

Drawing on a systematic literature review of climate-related strategic communication scholarship and key debates from climate communication research in neighboring domains, the authors develop a framework mapping how inconsistency accusations of hypocrisy and incapacity, that is, policy–practice and means–ends decoupling, manifest in different climate communication arenas.

Originality/value

This framework creates awareness for the shared challenge of decoupling accusations across different climate communication arenas, underscoring the necessity of an arena-spanning strategic communication agenda. This agenda requires a communicative shift from downplaying to embracing decoupling accusations, from mutual blaming to approval of accountable ways of working through accusations and from confrontation to cooperation of agents across arenas.

Details

Journal of Communication Management, vol. 28 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

Content available
Article
Publication date: 1 December 2000

Ken Jones

328

Abstract

Details

Facilities, vol. 18 no. 13/14
Type: Research Article
ISSN: 0263-2772

Keywords

Content available
Article
Publication date: 1 February 2006

183

Abstract

Details

Library Hi Tech News, vol. 23 no. 2
Type: Research Article
ISSN: 0741-9058

Open Access
Article
Publication date: 12 February 2021

Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl and Carina Forstenlechner

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context…

22359

Abstract

Purpose

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.

Design/methodology/approach

The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.

Findings

The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.

Research limitations/implications

The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.

Practical implications

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.

Originality/value

The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.

Details

Journal of Applied Accounting Research, vol. 22 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Article
Publication date: 11 May 2012

Gavin Jack

207

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 3 no. 1
Type: Research Article
ISSN: 2040-8021

Open Access
Article
Publication date: 24 September 2020

Federico Barnabè and Sarfraz Nazir

This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation…

2466

Abstract

Purpose

This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.

Design/methodology/approach

Building on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.

Findings

Through textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.

Research limitations/implications

Content analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.

Practical implications

This article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.

Originality/value

This work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Book part
Publication date: 2 October 2023

Sönnich Dahl Sönnichsen

This chapter highlights how implementing circular economy principles can help companies working with sustainability to move from a reductionist and waste management approach to…

Abstract

This chapter highlights how implementing circular economy principles can help companies working with sustainability to move from a reductionist and waste management approach to marketing competitive circular value propositions that intentionally design out waste (e.g. emissions and pollution) by rethinking, reinventing and redesigning the value chain. Schijvens, a Dutch family-owned corporate fashion textile company, acts as a case for exemplifying successful implementation of circular economy principles as a marketing strategy in a sector that struggles with finding solutions to the ethical challenges of producing and marketing textile fashion. The textile industry has, for many years, been accused of production that is based on environmentally harmful processes and conditions that are not socially fair. Circular economy principles provide a range of suggestions to address the ethical challenges occurring from covering the human needs of having clothes to wear. Yet, implementing circular economy principles is not a panacea. It is not only a question of delivering a technological quick fix but also a question of managing the new processes and human mindset guiding the actions in the value chain. This chapter, therefore, outlines reasons for a different perspective on the traditional linear value chain and related implications managers face when undertaking a journey from sustainability based on a reductionist approach to a closed-loop approach. It is argued that implementing circular economy principles by pro-actively managing the value chain processes based on eco-centric dynamic capabilities can provide even more radical changes than the incremental reductionist approach often associated with being a green sustainable company.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Article
Publication date: 5 September 2016

Jorge Tiago Martins and Rosa Canhoto

This paper aims to identify and conceptualize a set of relational capabilities that school libraries in the Alentejo region of Portugal develop for acquiring new knowledge that…

1907

Abstract

Purpose

This paper aims to identify and conceptualize a set of relational capabilities that school libraries in the Alentejo region of Portugal develop for acquiring new knowledge that exists externally in the wider community.

Design/methodology/approach

A qualitative research design operationalized via case studies was followed for the empirical analysis. Empirical findings are based on the analysis of the 84 narrative reports submitted by school libraries as part of a national performance evaluation exercise that took place between 2010 and 2012. Data analysis followed the techniques of inductive data categorization, within case-analysis, and cross-case analysis.

Findings

The exploration of the relational capabilities that school libraries in the Alentejo region of Portugal develop for acquiring new knowledge that exists externally in the community resulted in the identification of relationships that school libraries in the region have established to acquire new knowledge: connecting with and supporting organizations committed to civic engagement; facilitating discussions about challenging issues through strategic partnerships; convening community conversations to identify shared concerns and solutions; and embracing local culture to foster endogenous development.

Originality/value

The ability to seek and recognize the value of new and external knowledge, assimilate it and apply it to organizational ends has been traditionally linked to the concept of absorptive capacity. While absorptive capacity literature in business settings is prolific, literature that focuses on school libraries’ ability to identify and explore external knowledge and applying it to improve their performance is scarce. Focusing on the specific context of the Alentejo region of Portugal as an archetypical rural area, this paper identifies how knowledge existing externally in the community is absorbed by rural school libraries through specific relational capabilities that reflect school libraries’ community orientation and engagement in participatory processes that develop social resilience.

Content available
Article
Publication date: 1 June 2002

79

Abstract

Details

Assembly Automation, vol. 22 no. 2
Type: Research Article
ISSN: 0144-5154

Keywords

Open Access
Article
Publication date: 28 July 2021

John F. Hulpke and Michael P. Fronmueller

A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is…

2854

Abstract

Purpose

A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is sometimes over-sold and may be a fad. Additionally, evidence-based management fails to fully recognize the importance of tacit knowledge, what Kahneman calls system 1. Evidence-based management does provide tools to better use what Kahneman calls system 2, rationality. Decision-makers need to take advantage of both rational and beyond rational processes.

Design/methodology/approach

This is an essay, it is not a report of a study. At this point in time, this paper needs thinking, reflection, pondering, more than a data-based study.

Findings

Advocates promote evidence-based management in part to help avoid fads, yet evidence-based management itself has many of the characteristics of a fad. Evidence-based management is based on an objective rational view of the world and suggests highly rational methods of decision-making. However, a rational fact-based might not give sufficient credit to instinct and feelings. Decision-makers should take into account facts, evidence, when making decisions, but not ignore intuition, hunches and feelings. This study is learning that decisions use a galaxy of approaches, with both cognitive and affective flexibility.

Research limitations/implications

As with any opinion-based paper, this lacks empirical support. Proponents ask us to believe in evidence-based management. Neither we, the authors of this paper, nor the proponents of evidence-based management can empirically support the ideas offered. An additional limitation is that the paper is written in one language, English. Translation into another language might yield different meanings.

Practical implications

There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.

Social implications

Those who use evidence-based management should also take into account feelings, ethics, aesthetics, creativity, for the betterment of society. To solve wicked problems one needs more than facts and rational analysis.

Originality/value

The overwhelming majority of those writing about evidence-based management are supporters. This study offers a different view. This paper brings new ideas and new thinking to both the extensive fad literature and the huge evidence-based management literature. Evidence-based management is discussed widely. Google Scholar lists more than two million papers in 2019, 2020 and 2021 on evidence-based management. Readers of this journal should critically evaluate this popular set of ideas.

Details

International Journal of Organizational Analysis, vol. 30 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

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