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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: 6 February 2023

Jessica Siva and Thayaparan Gajendran

Megaprojects are seen as vehicles for delivering significant social value. However, megaproject decision-making, which is deeply embedded in networks comprising formal and…

Abstract

Purpose

Megaprojects are seen as vehicles for delivering significant social value. However, megaproject decision-making, which is deeply embedded in networks comprising formal and informal practices involving the exercise of power, can facilitate or hinder social value delivery. Moreover, these decision-making practices are often intentionally designed and executed to remain hidden and so are not easily identifiable but have implications for maximising social value. This paper aims to identify the hidden barriers to social value delivery on megaprojects resulting from the decision-making environment.

Design/methodology/approach

Governmentality theory was used to deconstruct the megaproject decision-making environment. The critical realism philosophy was merged with a narrative inquiry approach to analyse the everyday, taken-for-granted practices that resulted in the decision-making outcomes. Data were collected through 22 in-depth semi-structured interviews to uncover stories highlighting the nature of power relations underpinning the decision-making environment of one megaproject in the Asia Pacific region.

Findings

Governmentality theory as a lens showed that emergent, informal governing practices blend with formal governance mechanisms, creating a complex mix of overt and covert power dynamics. The findings suggest that the exercise of covert power by project team members through deviant tactics hinders social value delivery. Therefore, understanding the power dynamics that influence the decision-making of project team members is key for maximising social value delivery.

Originality/value

Originality stems from the use of governmentality theory and critical realism to deconstruct and explain the megaproject decision-making environment, enabling observation of otherwise challenging-to-understand, complex and hidden barriers to the delivery of social value. This paper offers a novel way of explaining social value delivery through megaproject decision-making.

Details

Built Environment Project and Asset Management, vol. 13 no. 4
Type: Research Article
ISSN: 2044-124X

Keywords

Abstract

Details

International Journal of Managing Projects in Business, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8378

Article
Publication date: 14 February 2023

Alison Hicks

The purpose of this conceptual paper is to suggest that the growing sociocultural theorisation of risk calls for a more robust research focus on the role that information and in…

Abstract

Purpose

The purpose of this conceptual paper is to suggest that the growing sociocultural theorisation of risk calls for a more robust research focus on the role that information and in particular, information literacy, plays in mediating hazards and danger.

Design/methodology/approach

Starting by tracing how information has been conceptualised in relation to risk through technoscientific, cognitive and sociocultural lenses, the paper then focuses on emerging sociocultural understandings of risk to present a research agenda for a renewed sociocultural exploration of how risk is shaped through the enactment of information literacy.

Findings

The paper identifies and examines how information literacy shapes four key aspects of risk, including risk perception, risk management, risk-taking and “at-risk” populations. These four aspects are further connected through broader themes of learning, identity, work and power, which form the basis of the sociocultural risk research agenda.

Originality/value

This paper is the first study bringing together the many understandings related to how risk is informed and establishes risk as a key area of interest within information literacy research.

Details

Journal of Documentation, vol. 79 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 24 July 2023

Chung Shing Chan and Wan Yan Tsun

This study aims to propose resident-based brand equity models on green, creative and smart development themes through a multi-sample telephone survey on Hong Kong residents (n

Abstract

Purpose

This study aims to propose resident-based brand equity models on green, creative and smart development themes through a multi-sample telephone survey on Hong Kong residents (n = 751).

Design/methodology/approach

This research adopted a quantitative approach with a round of questionnaire-based survey carried out anonymously on adult citizens who have stayed in Hong Kong for more than one year. Telephone survey was performed by a professional survey research centre with trained interviewers between May and July 2022.

Findings

The study identifies the magnitude of these city brand equity attributes and reconfigured their composition under separate samples of Hong Kong residents. The results reveal the relatively stronger brand equity for developing Hong Kong as a smart city brand compared with green and creative branding.

Research limitations/implications

The research findings might carry a major limitation of varied interpretations and stereotypes of each city theme (green, creative and smart) by local residents. To minimize the expected bias, two core questions were added to provide respondents with information on each theme before the main survey questions. The questions’ wording was also simplified to ensure the constraint and inconsistency of layman effect.

Practical implications

The common attributes across the themes, including distinctiveness, uniqueness, confidence, positive image, liveability, long-term residence, feature familiarity and top-of-mind, indicate the most prominent aspects of brand equity formation and enhancement. Since urban sustainability does not follow a single path of strategies and infrastructure development, city brand process should also follow a selective approach, which clearly identifies a multiplicity of local interests that could create the best outcomes and the strongest brand equity for the city.

Originality/value

The factor allocation and regression analysis elucidate different configurations of the determining factors with a three-factor model for green city brand equity and two-factor models for the other ones. The findings encore some previous studies supporting the differentiation between common attributes and distinctive attributes, and the overlapping approach to unleash the strongest integration of attributes of brand equity.

Details

Journal of Place Management and Development, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8335

Keywords

Article
Publication date: 1 April 2022

Leanne J. Morrison, Trevor Wilmshurst and Sonia Shimeld

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the…

Abstract

Purpose

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the histories of number and accounting are explored. Some key tropes emerge from these histories, namely, distancing and control.

Design/methodology/approach

To explore some of the implications of quantifying nature, three years of environmental reports of ten companies from the ASX200 are analysed through a Barthsian lens. Examples of enumerating nature are highlighted and explored in terms of what this means for the corporate relationship with nature. This study has focussed on some specific aspects of nature that are commonly counted in corporate environmental reporting: carbon, energy, water, biodiversity and waste. This study explores how monetisation and obfuscation are used and how this informs the myth that nature is controllable.

Findings

This study finds that quantifying nature constructs a metaphorical distance between the company and the natural world which erodes the sense of connection associated with an authentic care for nature. These findings are critical in light of the detrimental impact of corporate activity on the natural world. The reports themselves, while promoted as a tool to help mitigate damage to the natural environment, are implicitly perpetuating its harm.

Research limitations/implications

Given the extent to which companies are responsible for environmental damage and the potential capacity embedded in corporate communications, better understanding the implications of quantifying nature could powerfully instigate a new but necessary approach to nature.

Originality/value

The insights of this paper are relevant to those aiming to improve the underpinning approaches used in corporate environmental reporting. This paper provides new understandings of the ways quantitative expression of environmental values constructs the myth that nature is controllable.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2023

Lichen Yu and Christian Huber

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in…

Abstract

Purpose

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

Design/methodology/approach

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

Findings

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

Research limitations/implications

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

Originality/value

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 28 January 2019

Bob Doherty, Jonathan Ensor, Tony Heron and Patricia Prado

In this article, we offer a contribution to the ongoing study of food by advancing a conceptual framework and interdisciplinary research agenda – what we term “food system…

Abstract

In this article, we offer a contribution to the ongoing study of food by advancing a conceptual framework and interdisciplinary research agenda – what we term “food system resilience”. In recent years, the concept of resilience has been extensively used in a variety of fields, but not always consistently or holistically. Here we aim to theorise systematically resilience as an analytical concept as it applies to food systems research. To do this, we engage with and seek to extend current understandings of resilience across different disciplines. Accordingly, we begin by exploring the different ways in which the concept of resilience is understood and used in current academic and practitioner literatures – both as a general concept and as applied specifically to food systems research. We show that the social-ecological perspective, rooted in an appreciation of the complexity of systems, carries significant analytical potential. We first underline what we mean by the food system and relate our understanding of this term to those commonly found in the extant food studies literature. We then apply our conception to the specific case of the UK. Here we distinguish between four subsystems at which our “resilient food systems” can be applied. These are, namely, the agro-food system; the value chain; the retail-consumption nexus; and the governance and regulatory framework. On the basis of this conceptualisation we provide an interdisciplinary research agenda, using the case of the UK to illustrate the sorts of research questions and innovative methodologies that our food systems resilience approach is designed to promote.

Details

Emerald Open Research, vol. 1 no. 10
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 14 June 2022

Sara Rankohi, Mario Bourgault and Ivanka Iordanova

Integrated project delivery (IPD) has attracted considerable attention in recent years, however only a few review studies captured the dynamic and evolving nature of this topic…

Abstract

Purpose

Integrated project delivery (IPD) has attracted considerable attention in recent years, however only a few review studies captured the dynamic and evolving nature of this topic. The purpose of this study is to review the most recent IPD publications, in order to shed light on future research.

Design/methodology/approach

Using a systematic review methodology, the study aims to synthesize the current IPD literature, and frame the latest research and development in this domain. A systematic review is conducted to identify the current state-of-the-art of IPD research and the latest research themes and trends in this domain. A bibliometric analysis is performed to explain characteristics of screened articles, and through a thematic analysis the latest themes and trends are recognized.

Findings

In this study, based on IPD characteristics (contractual-regulative, operational-cognitive and organizational-structural), research themes (legal, commercial, technological, procedural, cultural and structural), sub-themes and their associated trends are identified. The latest emerging trends are mostly related to the contractual characteristics of IPD, and are focused on the combination of IPD with new business models and developing contractual guidelines for promoting IPD applications in off-site and on-site construction projects.

Originality/value

This research contributes to the body of knowledge by synthesizing the state of the art of IPD in construction literature and exposing the latest research trends in this area. A theoretical framework of integration in an IPD context is developed, based on the literature. Finally, future areas of studies are discussed.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 18 August 2023

Phil Hubbard

Despite opposition from housebuilders, the Nationally Described Space Standard (NDSS) was introduced in 2015 amid concerns about shrinking home sizes. This paper examines Planning…

Abstract

Purpose

Despite opposition from housebuilders, the Nationally Described Space Standard (NDSS) was introduced in 2015 amid concerns about shrinking home sizes. This paper examines Planning Appeal cases to examine how the standard has been enforced.

Design/methodology/approach

This paper considers how the NDSS has informed the regulation of housing size, based on an overview of post-2015 Planning Appeal Decisions in England where the gross internal area of the home was below the NDSS.

Findings

Appeals by developers have tended to fail where homes are “significantly” – i.e. 10% or more – below the NDSS. However, in some instances – especially where local authorities have not adopted the NDSS – the Planning Inspectorate rules considerably smaller homes “adequate”. These discrepancies appear related to (subjective) judgements about who might occupy the space, alongside consideration of layout, light and fenestration.

Originality/value

This paper is the first exploration of how the NDSS has been enforced, highlighting important contradictions in the adjudication of space standards. Many of these contradictions emerge because the NDSS is discretionary rather than mandatory, with the paper suggesting the need for clearer guidance on their application.

Details

Journal of Property, Planning and Environmental Law, vol. 15 no. 3
Type: Research Article
ISSN: 2514-9407

Keywords

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