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Sara Moggi, Glen Lehman and Alessandra Pagani
This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and…
Abstract
Purpose
This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.
Design/methodology/approach
The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.
Findings
Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.
Originality/value
This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.
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This research is a critical discourse analysis (CDA) of Trump's speech on January 6, 2021, which results in his supporters' storming the US Capitol in order to challenge…
Abstract
Purpose
This research is a critical discourse analysis (CDA) of Trump's speech on January 6, 2021, which results in his supporters' storming the US Capitol in order to challenge certifying Biden's victory. The Democrats accused Trump of incitement of insurrection. Consequently, Trump was impeached. This article investigates Trump's speech to label it as hate speech or free speech.
Design/methodology/approach
Analytical framework is tri-dimensional. The textual analysis is based on Halliday's notion of process types and Huckin's discourse tools of foregrounding and topicalization. The socio-cognitive analysis is based on Van Dijk's ideological square and his theory of mental models. The philosophical dimension is founded on Habermas's theory of discourse. These parameters are the cornerstones of the barometer that will be utilized to reach an objective evaluation of Trump's speech.
Findings
Findings suggest that Trump usually endows “I, We, You” with topic positions to lay importance on himself and his supporters. He frequently uses material process to urge the crowds' action. He categorizes Americans into two conflicting poles: He and his supporters versus the media and the Democrats. Mental models are created and activated so that the other is always negatively depicted. Reports about corruption are denied in court. Despite that, Trump repeats such reports. This is immoral in Habermas's terms. The study concludes that Trump delivered hate speech in order to incite the mob to act in a manner that may change the election results.
Originality/value
The study is original in its tri-dimensional framework and its data of analysis.
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The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…
Abstract
Purpose
The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher education (HE) context.
Design/methodology/approach
This study presents a systematic literature review and content analysis for enhancing the critical reading of GRI applications in HE studies. The results are analysed in light of Habermas’s thinking, considering the GRI as a steering institution and its guidelines as steering mechanisms.
Findings
This study updates the literature review on sustainability reporting (SR) at universities and underlines the general trend in the employment of the GRI in this context. The results highlight the need to adapt the GRI to enhance its applicability in the HE context by considering additional dimensions such as research, teaching and operations. In doing so, the framework loses effectiveness and weakens the role of the GRI as a steering institution.
Practical implications
The results suggest that the GRI guidelines should be reframed to enhance comparability among reports and increase its wider employment at universities.
Social implications
Universities need to be guided in their accountability process towards SR by dedicated frameworks. This study suggests the potentially pivotal role that the GRI could play in providing dedicated tools for HE to steer and enhance the development of SRs at universities.
Originality/value
This study presents an updated review of studies on SR at universities and suggests possible paths for the future of the GRI framework applicability to universities’ SR.
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Giacomo Manetti, Marco Bellucci and Stefania Oliva
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main…
Abstract
Purpose
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.
Design/methodology/approach
The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.
Findings
First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.
Originality/value
The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.
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Sari Knaapi-Junnila, Minna M. Rantanen and Jani Koskinen
Data economy is pervasively present in our everyday lives. Still, ordinary laypersons' chances to genuine communication with other stakeholders are scarce. This paper aims to…
Abstract
Purpose
Data economy is pervasively present in our everyday lives. Still, ordinary laypersons' chances to genuine communication with other stakeholders are scarce. This paper aims to raise awareness about communication patterns in the context of data economy and initiate a dialogue about laypersons' position in data economy ecosystems.
Design/methodology/approach
This conceptual paper covers theory-based critical reflection with ethical- and empirical-based remarks. It provides novel perspectives both for research and stakeholder collaboration.
Findings
The authors suggest invitational rhetoric and Habermasian discourse as instruments towards understanding partnership between all stakeholders of the data economy to enable laypersons to transfer from subjectivity to the agency.
Originality/value
The authors provide (1) theory-based critical reflection concerning communication patterns in the data economy; (2) both ethical and empirical-based remarks about laypersons' position in data economy and (3) ideas for interdisciplinary research and stakeholder collaboration practices by using invitational rhetoric and rational discourse. By that, this paper suggests taking a closer look at communication practices and ethics alike in the data economy. Moreover, it encourages clear, rational and justified arguments between stakeholders in a respectful and equal environment in the data economy ecosystems.
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