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Article
Publication date: 22 December 2022

Michele Bigoni, Simone Lazzini, Zeila Occhipinti and Roberto Verona

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th…

Abstract

Purpose

The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries.

Design/methodology/approach

The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting practices were used by Tuscan Grand Dukes to form a detailed knowledge of the territory to be governed and act accordingly.

Findings

Financial and non-financial information relating to environmental issues enabled the Grand Dukes to “visualise” the territory to be managed as an enclosed disciplinary space whereby the conduct of people living therein could be decisively influenced. Accounting practices as a tool for the implementation of environmental strategies did not merely aim to protect the environment but were a means to reinforce the power of the State.

Research limitations/implications

The paper can inform future works that investigate the ways in which environmental policies and accounting are used to pursue far-reaching governmental goals. It encourages scholars to examine further the origins of environmental accounting and its early forms.

Social implications

The study documents how environmental strategies and the related use of accounting can have a significant influence on how individuals are allowed to conduct themselves. It also shows that environmental accounting practices can be an important tool in a State’s machinery of power.

Originality/value

The study offers a novel perspective on the use of environmental accounting information as a tool in the exercise of State power. It explores explicitly the interrelations between accounting, sustainability and power. It also adds new evidence to historical research that has engaged with early forms of environmental accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 July 2023

Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo and Amanze Rajesh Ejiogu

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by…

Abstract

Purpose

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.

Design/methodology/approach

The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.

Findings

The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.

Originality/value

This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 May 2023

Waqar Ali Shah and Asadullah Lashari

This paper discusses the challenges that two doctoral researchers faced while researching religious minorities and women in a culturally sensitive society such as Pakistan. Their…

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Abstract

Purpose

This paper discusses the challenges that two doctoral researchers faced while researching religious minorities and women in a culturally sensitive society such as Pakistan. Their shared interest in sensitive topics related to gender and minorities in Pakistan led both researchers to collaborate in this study to provide a better understanding of issues in qualitative research in the same research context. They discuss the challenges of interviewing participants within the educational context. They also suggest some ways to overcome such challenges.

Design/methodology/approach

Based on Foucualt's writings on regimes of truth, discourse and systems of exclusion, the authors in this study analyze how patriarchal and faith-based regimes of truth constrain some discourses that affect participants’ willingness and insights to reflect on the issues freely.

Findings

While reflecting on their experiences in data collection, authors report that qualitative researchers struggle to access participants to investigate issues related to gender subjectivities and minority faiths in educational contexts in developing societies like Pakistan. Researchers face a variety of problems, from their own positionality to participants’ access to their responses. The reason for this is patriarchal and religious regimes and also their intersecting relations that restrict participants’ ability to reflect on their issues. Minorities in Pakistan are often prevented from expressing their views freely by blasphemy fears. The discourses of gender are also sensitive. Therefore, the study suggests that in societies such as Pakistan, where religion and gender are emotive terms, the problem can be handled by counter-discourses that challenge truth regimes by conceiving research as a transformative practice. Moreover, such societies require a policy for protecting researchers and participants in the interest of knowledge production and dissemination.

Originality/value

This study is originally based on the primary data used in two doctoral studies.

Details

Qualitative Research Journal, vol. 23 no. 5
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 25 January 2023

Randolph Nsor-Ambala

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…

Abstract

Purpose

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

Design/methodology/approach

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

Findings

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

Practical implications

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

Originality/value

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 February 2023

Dario Altobelli

The introduction in Italy in July 2021 of the “COVID-19 Green Certification”, known as the “Green Pass”, was a particularly important moment in the political and social history of…

Abstract

Purpose

The introduction in Italy in July 2021 of the “COVID-19 Green Certification”, known as the “Green Pass”, was a particularly important moment in the political and social history of the country. While its use for health reasons is debatable both logically and scientifically, its effects should be measured at the general sociological level. The “Green Pass” allowed Italian social life to be shaped according to a social and political profile that can be traced back to a “society of control”. This paper aims to discuss the aforementioned issue.

Design/methodology/approach

This paper, of a theoretical nature, intends to verify such an interpretation through a critical survey of Gilles Deleuze's well-known Post-scriptum sur les sociétés de contrôle (1990) and relating the theories to it from cybernetic science, sociology of social systems and the continental philosophy, specifically Michel Foucault. After a short introduction on the history of the instrument's introduction, the paper, divided into parts reflecting the set-up of Deleuze's text, examines the systemic social effects of the “Green Pass” with regard to its logic, and concludes with a reflection on the program of the instrument's future developments.

Findings

The “Green Pass” put into practice a model of a society of control as anticipated by Deleuze, verified with particular reference to some instances of Luhmann's theory of social systems, and in the perspective of a Foucault's “normalizing society” in the process of definition and affirmation.

Social implications

The “Green Pass” has been a controversial tool that has caused forms of social discrimination and exclusion and has seriously questioned the architecture of the rule of law. The conceptual paper tries to reflect on the premises and implications of this instrument.

Originality/value

The approach to the problem both in a critical key and according to concepts and theories of the sociology of social systems, cybernetics and continental philosophy.

Details

Kybernetes, vol. 52 no. 7
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 11 March 2024

Signe Skov and Søren Smedegaard Bengtsen

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of…

Abstract

Purpose

In Denmark, there has been, over decades, an intensified political focus on how humanities research and doctoral education contribute to society. In this vein, the notion of impact has become a central part of the academic language, often associated with terms like use, effects and outputs, stemming from neoliberal ideologies. The purpose of this paper is to explore how humanities academics are living with the impact agenda, as both experienced researchers and as doctoral supervisors educating the next generation of researchers in this post-pandemic era. Specifically, the authors are interested in the supervisor-researcher relationship, that is, the relationship between how the supervisors navigate the impact agenda as researchers and then the way they tell their doctoral students to do likewise.

Design/methodology/approach

The authors have studied how the impact agenda is accommodated by humanities academics through a series of qualitative interviews with humanities researchers and humanities PhD supervisors, encompassing questions of how they are living with the expectation of impact and how it is embedded in their university and departmental context.

Findings

The study shows that there is no link between how the supervisors navigate the impact agenda in relation to their own research work and then the way they tell their doctoral students to approach it. Within the space of their own research, the supervisors engage in resistance practices towards the impact agenda in terms of minimal compliance, rejection or resignation, whereas in the space of supervision, the impact agenda is re-inscribed to embody other understandings. The supervisors want to protect their students from this agenda, especially in the knowledge that many of them are not going to stay in academia due to limited researcher career possibilities. Furthermore, the paper reveals a new understanding of the impact agenda as having a relational quality, and in two ways. One is through a positional struggle, the reshaping of power relations, between universities (or academics) and society (or the state and the market); the other is as a phenomenon very much lived among academics themselves, including between supervisors and their doctoral students within the institutional context.

Originality/value

This study opens up the impact agenda, showing what it means to be a humanities academic living with the effects of the impact agenda and trying to navigate this. The study is mapping and tracking out the many different meanings and variations of impact in all its volatility for academics concerned about it. In current, post-pandemic times, when manifold expectations are directed towards research and doctoral education, it is important to know more about how these expectations affect and are dealt with by those who are expected to commit to them.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 2
Type: Research Article
ISSN: 2398-4686

Keywords

Article
Publication date: 25 December 2023

Karen Charman

The purpose of the project was to intervene in a deficit reading of communities. This article engages public pedagogy in a way that suggests a new approach to the field. To this…

Abstract

Purpose

The purpose of the project was to intervene in a deficit reading of communities. This article engages public pedagogy in a way that suggests a new approach to the field. To this end, both the terms public and pedagogy are interrogated.

Design/methodology/approach

The approach in this paper is an analysis of a qualitative research project: the knowledge project and pop-up school. The theoretical framework used to undertake the analysis of this project is Hannah Arendt's conceptualisation of the public realm and Michele Foucault's use of parrhesia (the truth teller), alongside Foucault's work on power.

Findings

This article offers a whole new subject position that of the educative agent. Further, this article suggests that the educative agent takes a carriage of knowledge and therefore enacts authority.

Originality/value

This article is an original theoretical engagement with knowledge, authority and power.

Details

Qualitative Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 19 July 2023

Anna Robb

This article examines the power relationships between researcher and participants, children and adults, drawing on the theories of transgressions and resistance in power, during a…

Abstract

Purpose

This article examines the power relationships between researcher and participants, children and adults, drawing on the theories of transgressions and resistance in power, during a research project concerning children's experiences of the visual arts.

Design/methodology/approach

Data were gathered conducted in two Scottish primary schools by employing visual and arts-based methods, and the article discusses the role they played in revealing acts of power between participants as well as providing insight of a child's world.

Findings

The article concludes by emphasising how these methods revealed a network of power acts which supported children to transgress, resist and reveal their world to the adult.

Research limitations/implications

The role of reflexion on the part of the researcher is key when undertaking research adopting participatory methods such as visual methods.

Originality/value

The article contributes to the ongoing discussions concerning visual methods research and their use in participatory research, and illustrates the complexities of power in this field.

Details

Qualitative Research Journal, vol. 23 no. 5
Type: Research Article
ISSN: 1443-9883

Keywords

Open Access
Article
Publication date: 21 March 2024

Alessandra Sossini and Mats Heide

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to…

Abstract

Purpose

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

Design/methodology/approach

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

Findings

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

Research limitations/implications

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

Practical implications

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

Originality/value

This paper contributes a new critical power perspective on employee ambassadorship on social media.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 20 July 2023

Julian Rawiri Kusabs

Recent trends in Western civics education have attempted to secure democratic institutions from perceived threats. This paper investigates how political securitisation…

Abstract

Purpose

Recent trends in Western civics education have attempted to secure democratic institutions from perceived threats. This paper investigates how political securitisation historically operated within civics textbooks in Australia and Aotearoa, New Zealand. It further evaluates how Māori, Aboriginal and other Indigenous peoples were variably incorporated or marginalised in these educational discourses.

Design/methodology/approach

This discourse analysis evaluates a sample of civics textbooks circulated in Australia and New Zealand between 1880 and 1920. These historical sources are interpreted through theories of decoloniality and securitisation.

Findings

The sample of textbooks asserted to students that their self-governing colonies required the military protection of the British Empire against undemocratic “threats”. They argued that self-governing colonies strengthened the empire by raising subjects who were loyal to British military interests and ideological values. The authors pedagogically encouraged a governmentality within students that was complementary to military, imperial and democratic service. The hypocritical denial of self-government for many Indigenous peoples was rationalised as a measure of “security” against “native rule” and imperial rivals.

Originality/value

Under a lens of securitisation, the discursive links between imperialism, military service and democratic diligence have not yet been examined in civics textbooks from the historical contexts of Australia and New Zealand. This investigation provides conceptual and pedagogical insights for contemporary civics education in both nations.

Details

History of Education Review, vol. 52 no. 2/3
Type: Research Article
ISSN: 0819-8691

Keywords

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