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1 – 10 of 139This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Audu Ibrahim Ali, Mohd Kameil Abdul Hamid, Mohd Azman Bin Abas, Mohd Farid Muhamad Said, Anthony Chukwunonso Opia, Izhari Izmi Bin Mazali and Zul Hilmi Bin Che Daud
Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study…
Abstract
Purpose
Due to the environmental issues caused by petroleum lubricants used in lubrication, the concept of creating various bio-lubricants requires research globally. Thus, this study aims to develop, characterize and test the base ficus carica oil (fig oil) for its ethylene vinyl acetate copolymer (EVA) and sodium dodecylbenzene sulfonate (SDBS) content.
Design/methodology/approach
The sample characterization was done using the Fourier transmission infrared spectrum, whereas the morphologies of the EVA, SDBS particles and lubricated surfaces were carried out under scanning electron microscope equipment. To ensure the homogeneity of the solution (base oil and additives), the formulations were subjected to the sonication process. The anti-friction and anti-wear properties of EVA and SDBS particles as lubricant additives were investigated using a ball on a flat high-frequency reciprocating rig tribo-tester.
Findings
According to the findings, the base oil’s anti-friction and anti-wear capabilities can be greatly enhanced by the additions. revealed that the best results were obtained when 1.2% EVA + 2% SDBS was applied for the examination of wear (597.8 µm) and friction coefficient (0.106). Commercial references were used, nevertheless, and the results were excellent. This is because the particles in the contact area during lubrication have strong solubility and quickly penetrate the contact zone. The lubricating mechanisms were explained by a tribological model of the EVA + SDBS and SDBS particles.
Research limitations/implications
The coefficient of friction and wear reduction caused by the use of the additives will certainly enhance system performance and protect the machine components from excessive wear that could cause damage or failure.
Originality/value
The originality and uniqueness of this work are officially affirmed by the authors. The authors’ autonomous and original contribution to the development of sustainable lubrication is represented in this work. To the best of the authors’ knowledge, no other study has been published or made publicly available that duplicates the precise scope and goals of our research, and this conclusion is based on a thorough literature assessment.
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Amanda Norazman, Zulhanafi Paiman, Syahrullail Samion, Muhammad Noor Afiq Witri Muhammad Yazid and Zuraidah Rasep
The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent…
Abstract
Purpose
The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent, tertiary-butylhydroquinone (TBHQ) and a viscosity improver, ethylene-vinyl acetate (EVA), in journal bearing (JB) applications.
Design/methodology/approach
Samples of the BBL were prepared by blending it with TBHQ and EVA at various blending ratios. The oxidative stability (OS) and viscosity of the BBL samples were examined using differential scanning calorimetry and a viscometer, respectively. Meanwhile, their performance in JB applications was evaluated through the use of a JB test rig with a 0.5 length-to-diameter ratio at various operating conditions.
Findings
It was found that the combination of PMO + TBHQ + EVA demonstrated a superior oil film pressure and load-carrying capacity, resulting in a reduced friction coefficient and a smaller attitude angle compared to the use of only PMO or VG68. However, it was observed that the addition of TBHQ and EVA to the PMO did not have a significant impact on the minimum oil film thickness.
Practical implications
The results would be quite useful for researchers generally and designers of bearings in particular.
Originality/value
This study used PMO as the base stock, and its compatibility with TBHQ and EVA was investigated in terms of its OS and viscosity. The performance of this treated BBL was evaluated in a hydrodynamic JB.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0363/
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Ibrahim Nandom Yakubu, Ayhan Kapusuzoglu and Nildag Basak Ceylan
This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.
Abstract
Purpose
This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.
Design/methodology/approach
The study employs data from 30 listed firms spanning from 2008 to 2018 and applies the generalized method of moments technique. The authors use economic value added, shareholder value added (SVA) and economic margin (EM) as measures of corporate performance.
Findings
The findings reveal that the presence of both inside directors and outside (nonexecutive) directors significantly improves corporate performance, lending credence to both the stewardship theory and the agency theory. The inclusion of women on the corporate boards and frequent meetings of the board reduce the economic profits of firms. The authors find that CEO duality impedes corporate performance, supporting the presumption of the agency theory. The study further reveals that audit committee size and ownership concentration positively drive the performance of quoted firms in Ghana.
Originality/value
Prior studies on corporate governance and firm performance nexus have chiefly adopted traditional accounting-based performance measures such as return on assets and return on equity to evaluate firm performance. However, these indicators are critiqued for being historic and fail to consider firms' cost of equity. In light of the shortcomings of the accounting-based proxies, this study takes a unique direction by using value-based metrics, which are considered superior measures of performance. Besides, to the best of the authors' knowledge, this study provides a first attempt to investigate the link between corporate governance and firm performance using SVA and EM as performance indicators.
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Ana Filipa Duarte, Inês Lisboa and Pedro Carreira
This study aims to study the impact of earnings quality on firms’ financial performance.
Abstract
Purpose
This study aims to study the impact of earnings quality on firms’ financial performance.
Design/methodology/approach
An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.
Findings
The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.
Research limitations/implications
This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.
Originality/value
This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.
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Karen J. Burnell, Paul Everill, Eva Makri, Louise Baxter and Kathryn Watson
Engaging with heritage to support mental health and wellbeing has become a focus of research and policy, more recently moving towards social prescription of heritage…
Abstract
Purpose
Engaging with heritage to support mental health and wellbeing has become a focus of research and policy, more recently moving towards social prescription of heritage interventions. While there are benefits to active participation, there are potential risks to those taking part and to the non-renewable historic remains and landscape that form the core of these projects. The purpose of the current research paper was to develop best practice guidelines for organisations offering heritage projects as interventions for people who live with mental health issues to protect both participants and heritage.
Design/methodology/approach
There were two research phases; a Sandpit with World Café discussions to produce a set of research priorities, and a Delphi Consultation, using three questionnaires distributed over six months, to develop best practice guidelines. The panel in both phases comprised experts through lived experience, policy, practice and research.
Findings
The Authentic and Meaningful Participation in Heritage or Related Activities (AMPHORA) guidelines cover three stages: project development, project delivery and project follow-up, with a set of action points for each stage. Of particular importance was authentic participation and expertise to ensure appropriate management of heritage/ historic environment assets and support for participants.
Social implications
The AMPHORA guidelines can assist all organisations in the delivery of safe projects that support the mental health of those involved, as well as enhancing and protecting the historic environment.
Originality/value
To the best of the authors’ knowledge, these are the first research-led guidelines that help heritage organisations support those living with mental health issues.
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Janice Wobst, Parvina Tanikulova and Rainer Lueg
The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next…
Abstract
Purpose
The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.
Design/methodology/approach
The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.
Findings
The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.
Originality/value
The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.
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Robin Bourgeois, Kwamou Eva Feukeu and Geci Karuri-Sebina
L'objectif visé est de nourrir les réflexions sur la colonisation du futur dans le présent en mettant particulièrement l’accent sur le continent africain. Nous visons à explorer…
Abstract
Objectif
L'objectif visé est de nourrir les réflexions sur la colonisation du futur dans le présent en mettant particulièrement l’accent sur le continent africain. Nous visons à explorer comment la recherche participative, et plus particulièrement la recherche-action anticipatoire, peut contribuer au processus de décolonisation effective.
Conception/méthodologie/approche
Considérant le futur comme un bien public, nous mobilisons une réflexion sur les processus coloniaux qui l’ont transformé, à bien des égards, en bien de club ou en bien privé. Nous faisons ensuite appel aux notions de production participative de connaissances et de recherche-action locale comme moyens de décoloniser le futur et de libérer l'imagination. Nous revisitons ensuite les principes de la recherche-action participative pour atteindre cet objectif et nous examinons les principales caractéristiques d'une recherche-action anticipatoire non coloniale dans le contexte des futurs de l'Afrique.
Résultats
Nous mettons en évidence les défis issus de la relation entre les efforts d'anticipation axés sur la recherche-action, la création d'une intelligence collective et la co-conception (codesign), dans le but d'encourager le processus de décolonisation. Cette démarche inclut des principes de conception, établit les bases pour un processus anticipatoire, potentiellement décolonial et envisage une possible réaction du système dominant à l’encontre de ce processus de décolonisation.
Implications/limitations
Il s’agit d’un travail conceptuel, qui ne fournit pas d’éléments testés sur le terrain. Toutefois, nous espérons que cela constituera un apport permettant de concevoir des méthodologies qui préviendront la colonisation du futur lors de la participation à des activités de recherche tournées vers les futurs en Afrique et ailleurs.
Originalité/valeur
Nous proposons une approche intégrale de la colonisation du futur, comme renouvellement d’une question ancienne. Nous articulons également cette démarche autour d’une réflexion sur la nature de ce que pourrait être une recherche-action anticipatoire décoloniale.
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Robin Bourgeois, Geci Karuri-Sebina and Kwamou Eva Feukeu
The purpose of this paper is to nurture reflections on the colonization of the future in the present with a particular focus on Africa. This paper aims at exploring how…
Abstract
Purpose
The purpose of this paper is to nurture reflections on the colonization of the future in the present with a particular focus on Africa. This paper aims at exploring how participatory research and particularly anticipatory action research can contribute to a decolonising process.
Design/methodology/approach
Considering the future as a public good, this paper develops a reflection on the colonization processes that can turn it into a club or a private good. This paper mobilizes the notions of participatory knowledge production and local action research as a way to decolonize the future and empower imagination. This paper revisits the tenets of participatory action research as a means to achieve this objective and discusses the main features of a non-colonial anticipatory action research in the context of African futures.
Findings
This paper highlights the challenges associated with connecting anticipatory endeavours focusing on action research, the creation of collective intelligence and co-design, with the intention of encouraging the decolonisation process. It includes design principles and anticipates a possible process of counter-decolonization.
Research limitations/implications
This is a conceptual paper, which does not provide field-tested evidence. Yet, the authors hope it serves as an input enabling to design methodologies that will prevent the colonisation of the future when engaging in future-oriented research activities in Africa and elsewhere.
Originality/value
This paper provides an integral approach to the colonisation of the future, as a renewed old question. This paper also connects this process with a reflection on the nature of what could be non-colonizing anticipatory action research.
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Eva Posch, Elena Eckert and Benni Thiebes
Despite the widespread use and application of resilience, much uncertainty about the conceptualization and operationalization in the context of tourism destinations still exists…
Abstract
Purpose
Despite the widespread use and application of resilience, much uncertainty about the conceptualization and operationalization in the context of tourism destinations still exists. The purpose of this paper is to provide a conceptual elaboration on destination resilience and to introduce a model for an improved understanding of the concept.
Design/methodology/approach
Taking a conceptual research approach, this paper seeks to untangle the fuzziness surrounding the destination and resilience concept by providing a new interpretation that synthesizes theories and concepts from various academic disciplines. It analyses the current debate to derive theoretic baselines and conceptual elements that subsequently inform the development of a new “Destination Resilience Model”.
Findings
The contribution advances the debate by proposing three key themes for future resilience conceptualizations: (1) the value of an actor-centered and agency-based resilience perspective; (2) the importance of the dynamic nature of resilience and the (mis)use of measurement approaches; (3) the adoption of a dualistic resilience perspective distinguishing specified and general resilience. Building on these propositions, we introduce a conceptual model that innovatively links elements central to the concepts of destination and risk and combines different narratives of resilience.
Originality/value
The contribution advances the debate surrounding destination resilience by critically examining the conceptualization and operationalization of destination resilience within previous research and by subsequently proposing a “Destination Resilience Model” that picks up central element of the three new frontiers identified in the conceptually driven review. The innovative integration strengthens the comprehension of the resilience concept at destination level and supports building future capacities to manage immediate adverse impacts as well as novel and systemic risks.
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