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1 – 10 of over 2000
Article
Publication date: 20 June 2024

Nigel MacLennan

This study aims to explore and document some of the phenomena that seem to have toxified the trans debate.

Abstract

Purpose

This study aims to explore and document some of the phenomena that seem to have toxified the trans debate.

Design/methodology/approach

To create a partial compilation of the phenomena most known to cloud human judgement and reasoning, using the trans debate as the prime example.

Findings

The trans debate seems to have been increasingly toxified in ways predicted by well-documented psychological phenomena.

Research limitations/implications

Although much is known about the psychological toxifiers on an individual basis, little is known about how they interact to cause the emergence and amplification of toxic debate.

Practical implications

It is anticipated by studying the emergence of the toxicity around the trans debate, that the descent into toxic discourse in many other contexts can be better understood.

Social implications

If lessons can be learnt from the descent into toxicity in the trans debate, and its participants become aware of their behaviour, perhaps they can better work towards a mutually acceptable solution.

Originality/value

By compiling the factors responsible for the toxification of debate, it is hoped that what appear to be the precursors of all conflict and war can be better understood, prevented or avoided.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 17 September 2024

Josef Wieland and Jessica Geraldo Schwengber

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

Abstract

Purpose

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

Design/methodology/approach

First, a literature review on corporate and leadership responsibility is presented and discussed. This is followed by an overview of existing public and private regulations and future perspectives that enforce and/or foster corporate and leadership responsibility. Based on the concepts of relational economics, relational leadership and proactive regulation, the theoretical foundations of a relational business model are derived. In addition, a decision model for the empirical application of the relational business model in ethical dilemma situations is developed and presented.

Findings

Theoretical elaboration of a relational business model and an associated relational decision-making approach.

Originality/value

This study contributes to a new way of doing business in terms of shared responsibility. Furthermore, corporate responsibility and leadership responsibility are usually researched as two distinct fields, with the former referring to the meso level and the latter to the micro level. A relational approach, which views leadership as a relational phenomenon, contributes to bridging both concepts.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Open Access
Article
Publication date: 5 September 2024

Maria Testa

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Abstract

Purpose

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Design/methodology/approach

Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.

Findings

A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.

Research limitations/implications

This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.

Originality/value

A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 September 2024

Espen Eigil Barratt-Due Solum

This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable…

Abstract

Purpose

This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable development.

Design/methodology/approach

Informed by the ongoing academic debate on library neutrality and activism, this article presents an analysis of 30 qualitative interviews with librarians and directors in four public libraries. Through comparative case study design, the analysis explores the negotiations of neutrality and activism in the organisational response to the sustainable development goals (SDGs), in public events connected with environmental sustainability and in the engagement of librarians with various higher education backgrounds and competencies.

Findings

The neutrality of Norwegian public libraries is tied to the libraries’ function as a social meeting place and arena for public debate. While the agenda for sustainable development is perceived as neutral by many of the interview participants, there are ongoing negotiations on how politically charged initiatives should be and whether public conversations on environmental and climate issues need to represent a balance of opinions. The case libraries have developed different strategies, and while non-traditional collections and events centred on sustainability may provide a middle ground, the negotiations of neutrality and activism are influenced both by competencies and personal engagement.

Originality/value

This article shows how neutrality is negotiated in public libraries, with the strategies to build a sustainable society through both conventional means and activism.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 12 May 2021

Amira Abou Samra

This paper aims to explore the interplay between methods and methodologies in the field of international relations (IR) over the 100 years of its lifetime reflecting on the…

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Abstract

Purpose

This paper aims to explore the interplay between methods and methodologies in the field of international relations (IR) over the 100 years of its lifetime reflecting on the relationship between the rise of new research methods and the rise of new methodologies.

Design/methodology/approach

This paper looks in retrospect into the field’s great debates using a historiography approach. It maps chronologically the interplay of methods and methodology throughout the stages of the development of the study of IR.

Findings

This paper argues that inspite of narratives of triumph being common in the field, the coexistence of competing research methods and methodologies is the defining feature of the field. All theories, all methods and all methodologies have undergone a process of criticism, self-criticism and change. New methodologies have not necessarily accompanied the rise of new research methods in the field.

Originality/value

Drawing a map of the field’s methodologies and methods reveals necessarily its dynamism and its plurality. An honest map of the field is one that highlights not only theoretical differences but also ontological, epistemological and methodological differences embedded in the field’s debates.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Article
Publication date: 29 July 2024

Cristina Landis and Paola Paglietti

This study aims to investigate corporate anti-corruption disclosure (ACD) strategies during the regulative debate surrounding the European Directive 2014/95/EU which for the first…

Abstract

Purpose

This study aims to investigate corporate anti-corruption disclosure (ACD) strategies during the regulative debate surrounding the European Directive 2014/95/EU which for the first time regulated ACD in Europe. By using a legitimacy framework, it assesses whether companies improved proactively their voluntary ACD during the transposition phase to address potential regulatory changes. Moreover, it investigates how organizational and institutional factors influence companies’ reaction.

Design/methodology/approach

This paper hand-collected ACD data (quantity, scope, quality and transparency) from non-financial reports for the years 2010–2015 for a set of 56 (28 EU and 28 non-EU) companies (336 firm-years observations). The study applies difference-in-difference analysis to assess the effects of the debate. Moreover, it tests the association of ACD with organizational and institutional attributes.

Findings

The study shows that EU-companies are proactively changing their disclosures. The response is positively influenced by industry exposure to corruption-risks and by lower government corruption, while self-reported negative disclosure impacts negatively. Further, lower government corruption increases the effects of industry exposure to corruption-risks. However, the impacts vary with the disclosure metric.

Originality/value

Besides reinforcing legitimacy as a driving-force in shaping ACD during the transition phase to a regulated context, the paper integrates traditional legitimacy arguments with insights related to the institutional context. This contributes to improving the understanding of the empirical setting where the production of regulation occurs and can support future regulative processes.

Details

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

Keywords

Article
Publication date: 22 March 2024

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…

Abstract

Purpose

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Design/methodology/approach

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

Findings

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Originality/value

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 September 2024

Paulo Roberto Guimarães and Herbert Kimura

Asset pricing literature is facing a credibility crisis, given debates associated with publication biases, data mining, replicability, crowding and lack of theoretic foundations…

Abstract

Purpose

Asset pricing literature is facing a credibility crisis, given debates associated with publication biases, data mining, replicability, crowding and lack of theoretic foundations. This study proposes that emerging markets (EMs), with their specific socioeconomic characteristics and lesser financial integration with developed markets (DMs), might provide useful arguments to the debate and improve our understanding of asset pricing. Beyond out-of-sample evidence for DM findings, EM research can unveil regional-specific factors overlooked by mainstream literature and investigating reasons behind differences can reveal epistemological elements for proposing and testing theories, and clarifying causal mechanisms.

Design/methodology/approach

The present work conducts an EM-focused systematic review, by applying the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol, a transparent and replicable procedure, to gather a representative collection of papers and using bibliometric methods to analyze bibliographic data.

Findings

Besides summarizing and contextualizing scientific production, revealing most important themes and actors, we confirm a clear bias toward DM and identify low scientific collaboration among EM. Additionally, we assess to which extent current studies fulfills EM research potential.

Originality/value

There is a home bias in literature, with most studies focusing on DM. This systematic review is exclusive to EM literature and suggests how EM research can improve literature credibility.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 18 September 2024

Martin Kornberger, Clarissa Ruth Marie Schott, Dan-Richard Knudsen and Christian Andvik

This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial…

Abstract

Purpose

This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

Design/methodology/approach

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

Findings

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

Originality/value

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 14 August 2024

Anastas Vangeli

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural…

Abstract

Purpose

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.

Design/methodology/approach

The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.

Findings

In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.

Originality/value

The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

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