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Open Access
Article
Publication date: 28 August 2018

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

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Abstract

Purpose

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.

Design/methodology/approach

The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.

Findings

The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.

Originality/value

The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Digitisation, AI and Algorithms in African Journalism and Media Contexts
Type: Book
ISBN: 978-1-80455-135-6

Open Access
Article
Publication date: 28 April 2022

Lívia Veiga de Oliveira Bispo and Marluce Dantas de Freitas Lodi

The study aims to investigate how the action research contributes to the collective construction of a discipline in management. This issue was the motivation for the present…

Abstract

Purpose

The study aims to investigate how the action research contributes to the collective construction of a discipline in management. This issue was the motivation for the present study, which was developed from the experience of master's degree students attending the post-graduate program in management of an institution in the State of Bahia, Brazil.

Design/methodology/approach

The overall objective of this study is to understand the method's effectiveness for this aim, whereas the specific objectives are to identify the commitment of the subjects in the activities proposed and to assess the effectiveness of the use of active methods in the discipline construction. The theoretical background is regarding digital education transformation, active teaching methods and action research. As for the qualitative perspective, the methodological approach of choice was that of participant observation (for data collection) and content analysis.

Findings

It was possible to highlight the awakening of critical sense and the effectiveness of action research in enhancing the protagonism of the master's degree students in the construction of their own knowledge.

Originality/value

This study not only contributes to the field of applied social sciences but also opens a precedent for the experience of collective construction of a discipline in another area of knowledge by means of action research. Another factor demonstrating the relevance of this study is the production of essays and articles by master's degree students in which active methodologies were related to themes of interest.

Details

Revista de Gestão, vol. 29 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

Content available
Book part
Publication date: 12 November 2018

Catherine McGlynn and Shaun McDaid

Abstract

Details

Radicalisation and Counter-Radicalisation in Higher Education
Type: Book
ISBN: 978-1-78756-005-5

Open Access
Article
Publication date: 13 October 2023

Roland Hellberg

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims…

1070

Abstract

Purpose

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims to investigate the ways in which the accelerating demand for increased security of supply of equipment and supplies to the Armed Forces requires adaptability in the procurement process that is governed by laws on public procurement (PP).

Design/methodology/approach

This paper is based on a review of current literature as well as empirical data obtained through interviews with representatives from the Swedish Defence Materiel Administration and the Swedish defence industry.

Findings

Collaboration with the globalized defence industry requires new approaches, where the PP rules make procurement of a safe supply of defence equipment difficult.

Research limitations/implications

The study's empirical data and findings are based on the Swedish context. In order to draw more general conclusions in a defence context, the study should be expanded to cover more nations.

Practical implications

The findings will enable the defence industry and the procurement authorizations to better understand the requirements of Armed Forces, and how to cooperate under applicable legal and regulatory requirements.

Originality/value

The paper extends the extant body of academic knowledge of the security of supply into the defence sector. It serves as a first step towards articulating a call for new approaches to collaboration in defence supply chains.

Details

Journal of Defense Analytics and Logistics, vol. 7 no. 2
Type: Research Article
ISSN: 2399-6439

Keywords

Content available
Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

Details

Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Open Access
Article
Publication date: 16 March 2023

Imoh Antai and Roland Hellberg

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint…

Abstract

Purpose

The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.

Design/methodology/approach

Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.

Findings

Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.

Research limitations/implications

This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.

Originality/value

Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 9 August 2018

Hugues Seraphin

The purpose of this paper is to determine the future of the tourism industry in Haiti. More specifically, the paper answers the following question: will Haiti be able to reclaim a…

4674

Abstract

Purpose

The purpose of this paper is to determine the future of the tourism industry in Haiti. More specifically, the paper answers the following question: will Haiti be able to reclaim a positive image and leading position in the Caribbean as a tourist destination?

Design/methodology/approach

Within the paradigm of theory building and exploratory approach, this conceptual study is based on a narrative literature review.

Findings

The turning point in the development of the tourism industry in Haiti has been the 2010 earthquake which has triggered a will to provide quality products and service specifically in the hospitality sector, the most dynamic sector of the tourism industry. With the diaspora, Haiti has the potential to reclaim a positive image and a leading position in the Caribbean. That said, before performing at this level, the destination must first and foremost contribute to the wellbeing of its people as a sine qua non condition for the success of its tourism industry.

Practical implications

The findings of this research may help potential investors to decide whether or not they want to invest in Haiti. The findings of the paper may also assist the DMO in its branding and marketing strategy.

Originality/value

The alleviation of poverty using tourism as a tool in a post-colonial, post-conflict and post-disaster context should be analysed, understood and approached from a human aspect point of view and perspective. Resilience is what better describes the tourism industry and the locals in Haiti. The locals are neither passive nor powerless.

Details

Journal of Tourism Futures, vol. 4 no. 3
Type: Research Article
ISSN: 2055-5911

Keywords

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