Search results

The purpose of this theoretical chapter is to rework a promising but limited theory of the foundations of reciprocity. Reciprocity is often attributed to an “internalized norm of reciprocity” – a deeply felt moral obligation to help those who have helped us in the past. Leifer's theory of local action develops a radically different and compelling foundation for reciprocity – one in which the impetus for reciprocity is a thinly veiled battle for status. We rework the theory to offer a new one that addresses its limitations. The key idea is that the impetus for reciprocity is the desire to signal that one intends to create joint value rather than to capture it from the counterparty.

Our analytical approach rests on close examination of a puzzling and underrecognized feature of social exchange: people who initiate social exchange routinely deny giving anything of value (“it was nothing”) while the receiver inflates their indebtedness to the giver (“this is too much!”). We refer to this negotiation strategy as reverse bargaining and use it as a window into the logic of social exchange.

We develop a more general theory of how people manage the threat of opportunism in social exchange that subsumes local action theory. The key insight is that people who initiate social exchange and seek reciprocity must balance two competing objectives: to ensure that the person receiving a benefit recognizes a debt she must repay; and to mitigate the receiver's suspicion that the giver's ulterior motive is to capture value from the receiver.

Consistent with international trends, various policy initiatives have been proposed in South Africa to reform education practices and equip learners with the ability to become critical-thinking citizens. One such reform was the inclusion of Economic and Management Sciences (EMS) as a subject in the curriculum in the late 1990s. EMS, a uniquely South African creation, was introduced to address a particular agenda, enabling learners to understand the wealth creation process and develop entrepreneurial dispositions. Accordingly, the programmed curriculum evident in the EMS textbooks was designed to meet these official curriculum objectives that would create an entrepreneurial culture, which, in turn, would stimulate economic growth. Considering that textbooks are carriers of more than content information and reflect specific values and ideologies, it is of particular importance to examine these textbooks and the messaging communicated to young people about entrepreneurs, as these adolescents themselves start forming their own identities.

This paper aims to tell something of the story of the “Hawkspur Experiment” (1936–1941), a therapeutic camp organised early in the modern history of therapeutic community as an intervention into the lives of young men who were viewed to be at risk of delinquency (Wills, 1967). Although it was to have a remarkable influence on group and therapeutic community practice and theory, the authors argue that its influence is not as well-remembered nor incorporated into contemporary therapeutic understanding and discussion as it should be.

This paper is a historical reflection based on systematic examination of the clinical and administrative records of Hawkspur Camp for men, and supporting documents held in the Planned Environment Therapy Archive. In addition, the authors use published primary and secondary sources.

Hawkspur Camp was a cross-disciplinary enterprise which brought together psychoanalytic thinking, social work, an interest in groups, political activism, a concern with the dynamics and working of democracy and the application of emergent social science methods. It was overtly an intervention into the criminal justice system but was also an intentional exploration of the therapeutic benefits of community living and of a “pioneering” lifestyle; a rigorous experiment in how psychoanalytic ideas might be used in group residential settings; and a politically grounded exploration of participative democracy as a fundamental therapeutic principle.

To the best of the authors’ knowledge, this paper presents the first findings from a systematic study of the records of Hawkspur Camp.

This study aims to present a conceptual framework aimed at promoting educational innovation in supply chain management and logistics (SCM&L). The framework can help to design active learning experiences regarding student learning outcomes that tackle current challenges in the discipline. Emphasizing the significance of linking students’ learning to real-world scenarios, the framework enables reflective learning through hands-on engagement in a constructive alignment, overcoming existing pedagogical limitations in the field.

This study presents a qualitative research methodology that relies on the case study method. Three instances are presented to illustrate educational efforts of active learning in countries of Latin America, Bolivia, Mexico and Peru, linking real-world relevant situations to disciplinary teaching and learning.

The innovative learning experiences introduced in this study transform real-world SCM&L operations into distinctive educational opportunities. These experiences facilitate learning not only within traditional classrooms but also in urban areas of the Latin American region, enabling students to interact with educational partners in authentic settings to achieve their intended learning outcomes. These experiences are characterized by their focus on establishing meaningful connections between learning and local communities, businesses or specific contexts.

The study recognizes various limitations of conceptual, methodological, execution-related and research process aspects. First, not all academics in the SCM&L discipline may universally acknowledge the importance of educational innovation and active learning experiences because of limited pedagogical awareness. Moreover, execution-related limitations arise from the demanding nature of incorporating active pedagogical approaches into courses, as they can be resource-intensive and time-consuming. Regarding research process limitations, the case study limits generalizability and broader inferences because of its particular views and locations, which require further investigation with other instances across other disciplines and geographical regions for validation.

The practical implementation of this framework within the MIT SCALE network for Latin America and the Caribbean (LAC) demonstrates its potential in meeting diverse academic and institutional expectations and providing educational benefits to students.

The study makes a valuable contribution to prioritizing and coordinating pedagogical research by investigating the success of learning outcomes achieved through active and experiential implementations in various contexts. It provides inspiring examples of innovative learning experiences that can drive new developments not only within the LAC region but also in other areas, prompting a shift away from traditional educational approaches.

This research presents a conceptual framework, which is developed from the insights obtained in the three learning experiences to guide future efforts in SCM&L education. The findings demonstrate how to structure active learning experiences based on authentic assessment and illustrate the potential for increased cooperation among institutions in Latin America. It also promotes the recognition of novel SCM&L active learning experiences and highlights some of the benefits of this approach.

This chapter examines the key issues around organisational resilience – what it means for organisations, and the key elements they need to consider if they are looking to increase the ability of their operations to withstand challenges in their environment. Organisations have always had to adapt to changes in their environment, whether as a result of market-based, political, regulatory or technological developments. However, the pace of change and the number and frequency of external shocks, such as the global financial crisis, the COVID-19 epidemic, war and increasing nationalism, inflation, labour shortages, cyber-security threats and environmental crises have increased over recent years. Whilst some of these events could have been foreseen, in that they emerge relatively slowly, such as increasing nationalism, other crises, such as the COVID-19 pandemic could not have been readily anticipated, both for the speed at which it occurred, but the significant impact it had on people and organisations. Clearly, many of these events can have severe consequences not only for society but also for organisations, potentially threatening their survival. Hence organisations are increasingly recognising the need to be both more aware of potential threats or even opportunities by constantly monitoring their environment, but also creating contingency or mitigation plans to become more resilient to such change and shocks. By becoming more aware of changes in their environment and incorporating risk evaluations and mitigation plans into strategy and regular business planning cycles, organisations can become more adaptive and agile to respond more quickly and robustly to such events. Whilst it is not possible to fully mitigate all risks to the organisation, increased resilience can reduce the severity or longevity of negative impacts or support the organisation to seek opportunities from change.

This chapter introduces the concept of overall organisational resilience, and then discusses some more functional areas of resilience: operational, financial, technological, reputational and institutional. The chapter concludes with a consideration of the effects of building greater organisational resilience and what organisations should consider when evaluating where to start on such a journey.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This paper aims to advance knowledge about the life course of impulsive males from childhood to adulthood, based on data collected in the Cambridge Study in Delinquent Development (CSDD) from age 8 to 65 and to investigate which factors are related to impulsiveness at different ages.

The CSDD is a prospective longitudinal survey of 411 London males first studied in 1961–1962 at age eight. The males have been assessed face-to-face nine times from age 8 to 48. A total of 77 impulsive boys and 334 non-impulsive boys were identified at ages 8–10 using three measures of impulsiveness: daring/risk-taking (rated by parents and peers), psychomotor clumsiness/impulsivity (based on psychomotor tests of the boys) and poor concentration/restless in class (rated by teachers).

Parental, family, socio-economic, academic attainment and behavioural factors in childhood were the most significant variables that were related to impulsiveness at ages 8–10. Impulsive males had low IQ, truancy, high daring and a high antisocial personality score at ages 12–14. No exams passed, and a low socio-economic status job were especially significant at ages 16–18, while poor employment, convictions (especially for violence), anti-establishment attitudes and an unsuccessful life were especially characteristic of impulsive males in adulthood (ages 32–48).

Child skills training programmes are needed to reduce childhood impulsiveness.

To the best of the authors’ knowledge, this is the first-ever publication that documents the life course of impulsive males from childhood to late adulthood.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Despite the significance of online communication and interactions, previous research has not systematically compared all features on a single platform from the users' perspective. This study aims to fill this gap by extensively reviewing the current literature on social media affordances and proposes and tests a feature-centric and affordance-based conceptualization of social media platforms (SMPs) between users, features, the audience and content.

This research surveys users on Facebook, one of the largest SMPs, and asks them to assess 20 features of Facebook on six relational affordances between users, features, audience and content. The data in this study were collected on Amazon Mechanical Turk (MTurk) with participants from the US Correspondence analysis was employed to examine the relationship between affordances and the ties among affordances, features and outcomes.

Results of the study indicate that users perceive features differently, and employing features as the unit of analysis captures users' interactions effectively. The findings support the presence of user-oriented affordances, such as presentation flexibility, association and content association. These three affordances can be summarized in two higher-level ones: self-expression and connection (SEC) and persona-linked content (PLC). Our findings of the two dimensions, SEC and PLC, highlight the importance of targets and their connections in understanding social media interactions' dynamic nature.

By proposing to shift the focus from platforms to features, this study suggests that companies should focus on understanding the features they use for their users to interact with their brand, rather than merely ensuring that their company is omnipresent on all platforms. This study underlines the need to focus on features that will help managers influence interpersonal and user-brand communications and interactions on social media.

This research is the first to put features at the center of its investigation and quantitatively examine the relationship between social media features and affordances in a social media context. In all, this research provides a new unit of analysis that is more suitable for researchers to build a robust conceptual foundation for affordances. We believe that conceptualizing audience and content as outcomes, distinguishing it from features and creating connections between them as affordances is the unique aspect of our conceptualization.

The purpose of this paper is to compare the influence of relative density (RD) and strain rates on failure mechanism and specific energy absorption (SEA) of polyamide lattices ranging from bending to stretch-dominated structures using selective laser sintering (SLS).

Three bending and two stretch-dominated unit cells were selected based on the Maxwell stability criterion. Lattices were designed with three RD and fabricated by SLS technique using PA12 material. Quasi-static compression tests with three strain rates were carried out using Taguchi's L9 experiments. The lattice compressive behaviour was verified with the Gibson–Ashby analytical model.

It has been observed that RD and strain rates played a vital role in lattice compressive properties by controlling failure mechanisms, resulting in distinct post-yielding responses as fluctuating and stable hardening in the plateau region. Analysis of variance (ANOVA) displayed the significant impact of RD and emphasised dissimilar influences of strain rate that vary to cell topology. Bending-dominated lattices showed better compressive properties than stretch-dominated lattices. The interesting observation is that stretch-dominated lattices with over-stiff topology exhibited less compressive properties contrary to the Maxwell stability criterion, whereas strain rate has less influence on the SEA of face-centered and body-centered cubic unit cells with vertical and horizontal struts (FBCCXYZ).

This comparative study is expected to provide new prospects for designing end-user parts that undergo various impact conditions like automotive bumpers and evolving techniques like hybrid and functionally graded lattices.

To the best of the authors' knowledge, this is the first work that relates the strain rate with compressive properties and also highlights the lattice behaviour transformation from ductile to brittle while the increase of RD and strain rate analytically using the Gibson–Ashby analytical model.