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1 – 10 of 396Mereana Barrett, Krushil Watene and Patty McNicholas
This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole…
Abstract
Purpose
This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems.
Design/methodology/approach
The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature.
Findings
Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights.
Practical implications
Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development.
Originality/value
This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.
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Glenn Finau, Diane Jarvis, Natalie Stoeckl, Silva Larson, Daniel Grainger, Michael Douglas, Ewamian Aboriginal Corporation, Ryan Barrowei, Bessie Coleman, David Groves, Joshua Hunter, Maria Lee and Michael Markham
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Jan Bebbington and Jeffrey Unerman
This paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes…
Abstract
Purpose
This paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes. First, to explore the puzzle of a relative absence of accounting-related scholarship that addresses the SDGs. Second, the papers within the special section are introduced and located within streams of existing research and practice. Third, the paper then suggests framings, approaches and/or conditions under which the authors might see more accounting scholarship in support of advancing the SDGs.
Design/methodology/approach
A structured review of publication patterns in accounting journals over the last five years is undertaken to explore the nature and extent of SDGs-related accounting research. These patterns and foundational accounting literature are used to shape a series of observations and propositions underlying the line of argument developed in the paper.
Findings
Despite the SDGs' prominence in the policy world, and the widespread embrace of their utility for shaping understandings of organizational responsibilities, accounting scholars have been slow to engage in SDGs-motivated research. This gap creates two issues. First, accounting scholarship is less available to the web of knowledge that is being developed about how to enact the ambitions of the SDGs. Second, accounting scholarship is not developing in a way that incorporates SDGs-related challenges facing organizations. This paper suggests ways in which accounting scholarship can overcome these limitations.
Originality/value
Accounting research on the SDGs is in an early stage of development, despite almost five years having elapsed since their formal adoption. This paper highlights avenues for accounting scholars' engagement with the SDGs’ agenda.
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Mustafa F. Özbilgin and Cihat Erbil
Introducing the concepts of equality, diversity, and inclusion (EDI), the chapter provides an overview of frameworks and approaches used to manage workforce diversity. First, the…
Abstract
Introducing the concepts of equality, diversity, and inclusion (EDI), the chapter provides an overview of frameworks and approaches used to manage workforce diversity. First, the authors introduce the notion of the old deal based on the uneven relationship between human diversity, nature, and technological innovation. The chapter then explores the new deal between humans, nature, and technology. The authors are providing cases from the EU, Ecuador, Bolivia, and Iceland to show the emergence of the new deal in managing diversity.
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This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.
Abstract
Purpose
This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.
Design/methodology/approach
This paper uses a qualitative research method grounded in particular in legal geography to examine the existing approaches to regulating hydraulic fracturing and identify the places and their features that are constructed as a result of their intersection at the borders of the nations comprising the UK.
Findings
The current regulatory framework concerning hydraulic fracturing risks restricts the places in which the practice can occur in such a manner as to potentially cause greater environmental harm should the process be used. The regulations governing the process are not aligned in relation to the surface and subsurface aspects of the process to enable their management, once operational, as a singularly constructed place of extraction. Strong regulation at the surface can have the effect of influencing placement of the site only in relation to the place at which the resource sought reaches the surface, whilst having little to no impact on the environmental harms, which will result at the subsurface or relative to other potential surface site positions, and potentially even increasing them.
Research limitations/implications
This paper is limited by uncertainty as to the future use of hydraulic fracturing to extract oil and gas within the UK. The issues raised within it would also be applicable to other extractive industries where a surface site might be placed within a radius of the subsurface point of extraction, rather than having to be located at a fixed point relative to that in the subsurface. This paper therefore raises concerns that might be explored more generally in relation to the regulation of the place of resource extraction, particularly at legal borders between jurisdictions, and the impact of regulation, which does not account for the misalignment of regulation of spaces above and below the surface that form a single place at which extraction occurs.
Social implications
This paper considers the potential impacts of misaligned positions held by nations in the UK in relation to environmentally harmful practices undertaken by extractive industries, which are highlighted by an analysis of the extant regulatory framework for hydraulic fracturing.
Originality/value
Whilst the potential for cross internal border extraction of gas within the UK via hydraulic fracturing and the regulatory consequences of this has been highlighted in academic literature, this paper examines the implications of regulation for the least environmentally harmful placement of the process.
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Abstract
This article1 is offered up in the spirit of what the High Kings of Gondor might call a weregild.2 That is, I hope, in this article, to clear a debt: a debt, long overdue, much like that owed by the Armies of the Dead to Isildur’s heir, Aragorn son of Arathorn. I reference The Lord of the Rings: The Return of the King (Tolkien, 1994) because this article is, in the main, about Tolkien and his oeuvre as an astonishing instance of what might be called lex populi. But this article attempts more than just another cultural legal reading of a popular literary and cinematic phenomenon.3 What, in fact, it proposes is nothing less than a practical demonstration of what it means to read jurisprudentially. In so doing, I hope to repay some of the theoretical debt that jurisprudence (and law-and-literature) has incurred, and owes so clearly to literary criticism, cultural studies and Continental philosophy. For far too long jurisprudence has been content to absorb the lessons of these other disciplines’ versions of textual theory – of the play of the sign, the dissemination of meaning, the deconstruction of logos – without propounding its own topoi let alone interpretive paradigms. Such topoi, of course, jurisprudence has in abundance: in notions of a “higher justice”; in concepts of law’s connection with morality; and, especially, the law’s role in inaugurating “the social.”
Noha El-Bassiouny, Ahmed Amin and Ahmad Jamal
The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set…
Abstract
Purpose
The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set management research agendas in particular sectors. To the best of the authors’ knowledge, no research, however, has addressed the infrastructural and foundational questions of what moral priorities and ethical principles should guide the future development of management research. Because the Islamic theological approach is a “transcendental values integration” approach, it presents a potentially viable source of reference particularly for scholars interested in ethical philosophical paradigmatic approaches. Islamic literature has presented guiding principles as to how to balance priorities through the Jurisprudence of Priorities (Fiqh Al-Awlawiyyat). The purpose of this exploratory conceptual paper is to synchronize the Islamic background literature on the jurisprudence of priorities with management research development and agendas. The research is exploratory in nature.
Design/methodology/approach
The paper is conceptual, merging Islamic literature with management research for the development of a framework to potentially guide management researchers in prioritizing their research agendas.
Findings
The research resulted in the conceptualization of a framework aiding researchers in the prioritization of their research agendas.
Research limitations/implications
The research has implications for management scholars who are interested to prioritize their research projects and agendas. The research presents a schematic diagram and guiding framework through which scholars can reflect on their choice of research topics.
Practical implications
The research is also relevant to funding agencies as they devise the funding priorities in the management field.
Originality/value
This paper addresses the unique and foundational question of what moral priorities and ethical principles should guide the future development of management research. The authors build on a religious-philosophical approach, drawing on the Islamic jurisprudence of priorities as a literature base. The authors, therefore, address the key principles of responsible research regarding how it can be relevant on the infrastructural level to society and how the benefit to key stakeholders should be tackled. To the authors’ knowledge, this was not done in previous literature.
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The purpose of this study is to synthesize the existing research on Islam and advertising with the perspective of the Salafi authority of Saudi Arabia. This study is an…
Abstract
Purpose
The purpose of this study is to synthesize the existing research on Islam and advertising with the perspective of the Salafi authority of Saudi Arabia. This study is an exploration of the impact of the conservative interpretation of Islam on advertising.
Design/methodology/approach
This study critically reviews the literature on advertising in Islam, specifically in the context of the conservative religious Saudi Arabia, Islam and advertising and its connection with the interpretations of the religiously conservative segment of Saudi Arabian society. This systematic review covered 42 studies in Islamic advertising and Salafist/Hanbali jurisprudence, ranging from 1980 to 2014. These studies were validated through data triangulation using a meta-synthesis of 39 articles with 5 articles on Salafism and 5 Hanbali juristic texts.
Findings
The investigation concludes that there are several factors to be considered when developing advertising messages and content for the conservative segment of Islam. The considerations are as follows: (C1) avoidance of Islamic creedal taboos and displays of immorality; (C2) avoiding usage of musical instruments and taboo entertainment; (C3) women must be dressed appropriately, and gender roles must be in conjunction with Islamic texts; and (C4) avoiding deceptive marketing, defaming competition, and ambiguous transactions. Although there was a general consensus on C1 and C3, few studies discussed C2 and C4. Hanbali jurisprudence, the official school of thought in Saudi Arabia, was found to be in agreement with all four considerations. Additionally, the study synthesizes previous studies and contributes more knowledge to the few existing literature on the topic of Islam and advertising. A better understanding of the conservative interpretation of Islam can contribute to scholarship in the field of Islamic marketing.
Research limitations/implications
This paper was limited to the Salafist/Wahhabist interpretation of Islam based on Hanbali jurisprudence found in Saudi Arabia. The findings of this paper can be extended and validated through studying the attitudes of Salafists in different regions toward advertising messages and content.
Practical implications
This paper was limited to the Salafist/Wahhabist interpretation of Islam based on Hanbali jurisprudence found in Saudi Arabia. The findings of this paper can be extended and validated through studying the attitudes of Salafists in different regions toward advertising messages and content.
Originality/value
This study adds to the limited research on Islamic attitudes and challenges toward advertising in the Middle East. The study reviews existing research and utilizes religious rulings to research the conservative Islamic perspective of advertising.
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Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…
Abstract
Purpose
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.
Design/methodology/approach
Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.
Findings
Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.
Originality/value
The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.
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