Search results

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

The body has been one of the central tools in analysing connections between sport and postcolonialism in India, given how sport was an essential part of the colonial ‘civilising’ mission, which involved disciplining and controlling Indian bodies. Any discursive understanding of sport and postcolonialism in India must consider how it relates to existing concepts of the body and shapes the experiences of the people involved in it – acknowledging not just the power of colonialism in moulding sporting experiences but also the force of internal hierarchies that exist in Indian society. This chapter explores the experiences of students who studied in higher educational institutions in Kerala under the ‘sports quota’, a system that reserves seats in colleges/universities for high-performing sportspersons in India. Through their interviews, the sustained exclusion of the sporting body in contemporary Indian pedagogy is illustrated here. Specifically, the continuing prevalence of the colonial emphasis on the sporting body, as one whose strength and instrumentality are paramount, as well as its corollary postcolonial position, which treats this sporting body as inferior to the ‘refined mind’ of studious pupils, can be observed. Approaching the sports quota with a decolonising lens would require re-examining the disembodied nature of pedagogy in India’s higher educational institutions, acknowledging sporting students’ lived experiences, and a seamless integration – as opposed to separation/exclusion – of the sportsperson into higher education.

Red Riding Hood is said to have been assembled from folktales that pre-date the collector Charles Perrault's 1697 re-telling and initial publishing (Dundes, 1989; Zipes, 1993). Since then, it is a story that has been re-told and re-imagined many times in various media contexts, with Beckett suggesting that it is one of the most familiar icons of Western culture, and a ‘highly effective intertextual referent’ (Beckett, 2002, p. XVI). Even though this story has been generally regarded as a children's tale, adult themes of sexuality and transgression have been explored in modern re-conceptions. In this chapter, we examine the representation of gender and masculinity in commercial media output: the 2011 American film Red Riding Hood (Hardwicke, 2011) and the pilot episode of the NBC series Grimm (2011). In Red Riding Hood, a romantic horror film, the male characters may be regarded as satellites that cluster around the female protagonist, whereas in Grimm, through its generic fusion of police procedural and horror genres, the text plays upon strong established examples of traditional male roles alongside more nuanced and contemporary representations of masculinity. Our analysis explores themes of transformation and heteronormativity and the extent to which the texts challenge or conform to traditional tellings.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due to their politically motivated suspension.

Drawing on documentary evidence, a theoretically informed examination of the “economization” process is set out. This examination recognizes the central role sustainability plays in water management but illustrates how sustainability must be integrated with environmental, social, economic, cultural and political factors.

The findings set out the challenges experienced by a state-owned water company as they attempt to manage domestic water charges. The paper reveals that while the suspension of water charges has hidden the “economy” within government subvention, the economic and sustainable imperative to invest in and pay for water remains, but is enveloped within a political “hot potato” bringing about a quasi-political/quasi-economic landscape.

The findings demonstrate how the effective and sustainable management of domestic water supply requires collaboration between multiple participants, including the government, the European Union, private citizens and the water protest movement.

While highlighting the challenges faced by a country that has seriously under-invested in its water resources, the paper reflects the societal consequences of charging individuals for water, raising important questions about what water actually is – a right, a product or a political object.

Showing how an economy around domestic water supply in Ireland was revealed, but subsequently hidden in “the political”, the paper illustrates how sustainability is as much about economics and politics as it is about ecological balance and natural resources.

This study aims to understand the perceived emotions of human–artificial intelligence (AI) interactions in the private sector. Moreover, this research discusses the transferability of these lessons to the public sector.

This research analysed the comments posted between June 2022 and June 2023 in the global open Reddit online community. A data mining approach was conducted, including a sentiment analysis technique and a qualitative approach.

The results show a prevalence of positive emotions. In addition, a pertinent percentage of negative emotions were found, such as hate, anger and frustration, due to human–AI interactions.

The insights from human–AI interactions in the private sector can be transferred to the governmental sector to leverage organisational performance, governmental decision-making, public service delivery and the creation of economic and social value.

Beyond the positive impacts of AI in government strategies, implementing AI can elicit negative emotions in users and potentially negatively impact the brand of private and government organisations. To the best of the authors’ knowledge, this is the first research bridging the gap by identifying the predominant negative emotions after a human–AI interaction.

This paper investigates whether and to what extent operating in inner areas affects the profitability of innovative Italian small and medium-sized enterprises (SMEs) over 2012–2018.

Guided by the National Strategy for Inner Areas and the “Investment Compact,” this study distinguishes between inner and core innovative SMEs. It employs various econometric models to estimate a regression for the return on assets of SMEs, differentiating between firms operating in inner and non-inner areas of northwest, northeast, centre and south Italy.

Findings reveal that innovative SMEs in inner areas generally exhibit lower profitability compared to those in non-inner municipalities. However, huge heterogeneity in results is observed across the country. Specifically, innovative SMEs in the inner areas of the south register lower profitability than those operating in non-inner zones. Conversely, innovative SMEs located in the inner municipalities of northwest and northeast Italy show higher profitability than their peers in non-inner areas. The results imply that targeted policies for inner areas are crucial. However, due to the diversity of local impacts, a differentiated approach, depending on the geographic context, is necessary.

The study aims to explore the relationship between inner areas and the performance of innovative SMEs in Italy. More precisely, it examines the effect of operating in a municipality located within an inner area on the profitability of innovative SMEs. This issue has been overlooked in existing literature. Importantly, we aim to determine whether there is a heterogeneous impact based on geographical localisation, specifically in the Northwest, the Northeast, the Centre and the South of the country. Therefore, this paper contributes to the literature by investigating the factors influencing the performance of innovative SMEs and suggesting new policy recommendations for developing inner areas in Italy.

In this chapter, practice-theoretical perspectives on the production of gender and childhood are extended by the theory of new materialism. A practice-theoretical view of masculinity(ies) radicalises the concept of doing gender and thereby makes it possible to show that gender is always co-produced as part of other complexes of praxes. Thus, the connection between masculinity(ies) and youth cultural praxes can be discussed. The chapter first elaborates theoretically the connections between masculinity and childhood research. We will explore how these theoretical and methodological thoughts might be used in empirical research on masculinity(ies) and boyhood by referring to our own study on children and young people riding stunt scooters in a medium-sized city in north-west Germany.

The study underlying this chapter investigates how diverse actors in the Cauvery Delta, India, and the Mekong Delta, Vietnam, understand and live with water salinity. In focusing empirically on river deltas, this chapter addresses some of the SDG14 targets, as SDG14.2 (‘Protect and restore ecosystems’) and 14.5 (‘Conserve coastal and marine areas’) refer to the sustainable management of coastal areas as crucial targets for SDG14. Based on interviews with land users in the two deltas, in tandem with analyses of salinity maps and other policy-level knowledge artefacts, this chapter shows how, in some cases, only particular forms of knowledge are represented at the policy level, while many of the diverse viewpoints of land users are rendered invisible. In this way, delta management only meets the concerns of a select few, often professional elites, and limits land users from taking ownership of their own realities. This chapter concludes with the recommendation for water professionals, scholars, and practitioners alike, to be more open-minded, modest, and attentive to difference, by engaging more seriously with interdisciplinarity and cultivating sensibilities for listening to ‘smaller’ water stories.

The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to elucidate the challenges of vertical policy coordination between non-political actors at the national and regional levels regarding this policy issue, using Sweden as our case.

Interviews with key actors at the national and regional levels were analyzed using an adapted version of a conceptualization by Adam et al. (2019), depicting barriers to vertical policy coordination.

Our results show that the main issues in the Swedish context were related to parallel sovereignty and a vagueness regarding responsibilities and mandates as well as complex governmental structures and that this was exacerbated by the unfamiliarity and uncertainty of the policy issue. We conclude that understanding the interaction between the comprehensiveness and complexity of the policy issue and the institutional context is crucial to achieving effective vertical policy coordination.

Many studies have focused on countries’ overall pandemic responses, but in order to improve the outcome of future pandemics, it is also important to learn from more specific response measures.