From time to time, it proves useful to theorists of advancing disciplines to consider how ideas developing in related disciplines might provide insights into their own…
From time to time, it proves useful to theorists of advancing disciplines to consider how ideas developing in related disciplines might provide insights into their own progression. Environmental accounting and the systems sciences are parallel developments of the past half-century. The purpose of this article is to introduce certain ideas that are maturing in the systems sciences for consideration by environmental accountants and managers. Particular emphasis is placed on the works of Nicholas Georgescu-Roegen and James Grier Miller. Collectively, these ideas present evidence that economies emerge in environmental processes and continue only as long as they are fed by those processes. Accounting is concerned with economic process disclosure. A conclusion might be drawn, consequently, that environmental processes should be conspicuously disclosed in public accounting statements.
Exchange‐based societies widely disperse their day‐to‐day decisions among their members and components. They arrange pluralistic social processes by means of economic exchange. In such societies, the fundamental dynamic of exchange should be a central consideration of any social welfare doctrines. Retirement entitlements should be considered a structural element of the exchange system itself. Current retirement entitlement and benefits programs are immediately and continuously a part of monetary‐fiscal policy management, and, as such, highly politicized. Such programs may be structured in a way that removes them from such short‐term influences. This study examines some ways in which retirement entitlement programs may be restructured and suggests that such restructuring should be undertaken in exchange‐based societies.
This chapter examines the role of stress and emotional well-being as critical antecedents of important outcomes in the military context. In it, we provide a framework for…
This chapter examines the role of stress and emotional well-being as critical antecedents of important outcomes in the military context. In it, we provide a framework for understanding the sources of stress among military personnel. Using this model, we review the risk factors associated with combat and deployment cycles in addition to protective factors, such as personality characteristics and social support, which mitigate the effects of stress on emotional well-being and performance. Finally, we evaluate efforts by military organizations to enhance the emotional well-being of service members through training programs designed to build resiliency.
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and…
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
This chapter provides an extensive review of literature on the interaction between and interdependence of informal and formal working practices in various workplace settings. The aim of the chapter is to elucidate the organisational, managerial, human relations and social factors that give rise to informal work practices and strategies, on the shop-floor not only at workers and work group levels but also at supervisory and managerial levels. This chapter helps the reader to understand the informal work practice of making a plan (planisa) in a deep-level mining workplace.
Nonresident fathers have the task of negotiating childrearing responsibilities while residing away from their children. Parenting stress arises when nonresident fathers…
Nonresident fathers have the task of negotiating childrearing responsibilities while residing away from their children. Parenting stress arises when nonresident fathers perceive childrearing power differentials as maternal gatekeeping behaviors. In this pilot study, a mediation model was tested with a sample of Black fathers who reported coparenting a nonresident child or children with only one mother (n = 80). The proposed mediation model tested two hypotheses: (1) coparenting relationship and coparenting support, respectively, each have a direct effect on paternal stressors and (2) the effects of coparenting relationship and coparenting support on fathers’ paternal stressors are mediated through maternal gatekeeping behaviors. Findings indicate that cooperative coparenting lessens parental stressors such as concerns about role functions and concerns about their child’s behavior in the presence of controlling maternal gatekeeping behaviors.
A person’s value in terms of physical and mental abilities, talents and skills is not simply located in degrees of her/his body’s ability to function. Efforts to achieve…
A person’s value in terms of physical and mental abilities, talents and skills is not simply located in degrees of her/his body’s ability to function. Efforts to achieve social and workplace equality for people with a physical/body or psychological/mental disability have grown to a transnational social movement. The community of people with a disability may be among the largest, most diverse group of people. By examining disability through lenses of cultural, economic, and political contexts, Chapter 10 underscores the importance of understanding how and why experiences and issues associated with social identity shaped by these dimensions has captured the attention of policymakers and employers around the world.
A person’s identity is socially constructed and impacted by government policy, cultural values, and organizational decision making. The field of disability studies is dedicated to advancing greater understanding of experiences of people with a disability and empowering them to pursue happy and fulfilling lives. Institutionalized manifestations of stigma, ableism, discrimination, and bias diminish these pursuits, however. People everywhere and the organizations staffed and managed by them are urged to consider the positive outcomes of fully embracing people with a disability for their ability to perform responsibilities and to bring unique perspectives on organizational practices and exchanges with key stakeholders. Chapter 10 examines subthemes central to the study of social identity among people with a disability: paradigm shift and policy making about disability, legislation and policy, people working with a disability in organizations, language and naming debates, and disability and other social identity intersectionalities.
This paper aims to demonstrate the possibility of maintaining triple bottom line (TBL) sustainable performance in the petroleum industry via a case study. In particular…
This paper aims to demonstrate the possibility of maintaining triple bottom line (TBL) sustainable performance in the petroleum industry via a case study. In particular, it presents the utilization of a lean-six-sigma (LSS) concept for investigating one of the underperforming support service activities in an engineering contractor (EC) and to indicate how LSS concepts enable the barriers to maintaining sustainable petroleum operations to be reduced for maintaining sustainable petroleum operations.
A case study has been carried out in an EC organization in relation to one of the support services (i.e. valves requisition process [VRP]) to demonstrate how LSS concepts enable the barriers to maintaining sustainable petroleum operations to be reduced for maintaining sustainable petroleum operations. Value stream mapping (VSM) and value stream analysis (VSA) have been utilized to investigate the barriers that inhibit sustainable operations. VSM and VSA have been performed to investigate the underperforming activities in the selected support service (i.e. VRP) using a current state map. After performing VSA, a future state map has been developed, indicating possible improvements in overall TBL sustainable performance.
VSM and VSA enable the barriers to maintaining TBL sustainable operations in the petroleum industry to be investigated, while minimizing waste in the ECs and asset owners’ organizations.
The study has been limited to ECs’ support services, which have been delivered based on asset operators’ requirements.
The suggested LSS approach and related analysis help practicing engineers to perform similar analysis for different engineering support services. Improved performance in support service results minimize health, safety and environmental challenges in asset operations, and the resulting waste reduction increases the return on investments.
Effective delivery of the assessments minimizes potential delays in projects related to petroleum operations, mitigating future accidents. It enhances the TBL sustainable performance of an asset-intensive industrial organization.
This manuscript addresses the inherent TBL sustainable performance challenges in the petroleum industry that have been caused by delayed projects. The responsibilities of projects’ delivery are mainly attributed to ECs. The EC organizations are operating in project mode, and projects delays are inherently caused by the frequently changing nature of: operators’ requirements; suppliers’ and/or manufacturers’ capabilities and restrictions; and lack of standardization in documentation and work processes (i.e. because of different engineering projects’ demands). Hence, this manuscript illustrates a methodology to demonstrate the possibility of TBL sustainable performance improvement in the petroleum industry via a case study (i.e. VRP-related project delivery performance improvement) in an EC organization utilizing the lean concept.