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1 – 10 of 11This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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Tiffany L. Gallagher, Arlene Grierson and Catherine A. Susin
This two-year study illuminates the experiences of technology coaches (digital learning coaches [DL] and science technology engineering and mathematics/literacy coaches [STEM/L]…
Abstract
Purpose
This two-year study illuminates the experiences of technology coaches (digital learning coaches [DL] and science technology engineering and mathematics/literacy coaches [STEM/L]) as they engaged in their own professional learning (PL) facilitated by a faculty researcher.
Design/methodology/approach
Technology coaches from different school districts and their respective colleagues participated in book studies as part of their PL. They reflected and debriefed individually and collaboratively with a researcher facilitator. Data were collected through interviews, field notes at meetings, observations, researchers’ reflections and artefacts. Qualitative data analysis methods were employed.
Findings
The findings offer a glimpse into (1) benefits of cross-district collaboration, (2) challenges finding resources for coaching, (3) career-long desire to learn and (4) time to build and sustain cross-collaborations.
Practical implications
Conclusions suggest that DL and STEM/L coaches benefit from their own dedicated, differentiated programme of PL supported by each other (as from other districts) and a researcher facilitator. Educational implications are offered for researchers and other school district stakeholders for consideration for them to foster coaches’ collaborative PL.
Originality/value
Importantly, this project is an exemplar of how to support coaches’ PL and growth through researcher facilitation of cross-district collaborative learning.
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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.
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Anne Hendry, Donata Kurpas, Sarah-Anne Munoz and Helen Tucker
This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual…
Abstract
Purpose
This study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual factors in the auditing setting on constructing such meanings and its representations.
Design/methodology/approach
Drawing on a symbolic-interactionist framework, this study takes an interpretive approach, employing semi-structured interviews with audit partners from the United Kingdom (UK).
Findings
Three primary meanings of AQ are identified. First, in contradiction to that offered by “mainstream” AQ research, audit partners in this study predominantly regarded the meaning of AQ as an economic concept in the context of the “business” of auditing, delivering the service quality (e.g. value-added auditing and value-for-money) that is expected by their audit clients. Second, the audit partners also espouse the meaning of AQ to be “fit for purpose” audit documentation and adherence to quality control that meets the standards of compliance demanded by independent audit inspections. Third, and similar to the classic convention of AQ, audit partners consider “inputs” to AQ, attributes related to individual auditors (e.g. qualifications, experience and training) as one of the key AQ meanings. A range of stimuli underlies AQ meaning construction, including the audit firm's commercial interests, legitimacy, image management and social identity resulting from audit partners' interactions with audit clients, regulators, and their own self-reflexivity. Interestingly, this study identifies a considerable potential conflict between the meanings assigned to AQ, which suggests that auditors are struggling to strike a balance between the competing demands of those meanings.
Research limitations/implications
This exploratory study addresses only the audit partners' perceptions concerning the meaning of AQ. Findings of this study are relevant to auditors and other parties, such as regulators, in addressing competing dimensions of AQ and potential choices involving conduct and content in any individual audit engagement.
Originality/value
The study complements existing research into AQ by exposing the rationales and potential behaviours that underlie commitments to quality by those involved in commissioning audit engagements. It also adds detailed evidence of how contextual factors in the auditing environment interact with auditors' notions of AQ.
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