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Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

7758

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 16 August 2023

Abstract

Details

Digital Transformations of Illicit Drug Markets: Reconfiguration and Continuity
Type: Book
ISBN: 978-1-80043-866-8

Open Access
Book part
Publication date: 29 November 2023

Elliott Kulakowski

The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management…

Abstract

The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management societies. The need for a formal international research management community developed because there was (1) increased international funding of research, (2) the number of international research collaborations was growing, and (3) there was a need to understand research regulations in other countries. INORMS sought to address these issues through international congresses and by providing a forum for member societies to work more closely together on common issues. Membership in INORMS steadily increased over the years. The 20th anniversary meeting was highlighted with the signing of the Hiroshima Statement that described a research manager’s principles and responsibilities, which include collegiality, inclusiveness, professionalisation, innovation, and accountability. This chapter summarises the factors that led to the formation of INORMS and its history.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Open Access
Article
Publication date: 6 June 2023

Gazi Mizanur Rahman

The British East India Company (EIC) made connections between the Malay Archipelago and Bengal and established a penal settlement at Bencoolen, followed by the Straits Settlements…

Abstract

Purpose

The British East India Company (EIC) made connections between the Malay Archipelago and Bengal and established a penal settlement at Bencoolen, followed by the Straits Settlements for the Indian convicts. The convicts from different parts of South Asia today were generally described as “Indian”, such generalisation often hides the identity of specific convicts from South Asia. Among the Indian convicts, the Bengalis were transported to Bencoolen and the Straits Settlements. However, the generic term has made it difficult to reconstruct the history of Bengali convicts’ experiences and pathos. Therefore, this paper attempts to “rediscover” the afterlife of transportation of Bengali felons in the Malay Peninsula.

Design/methodology/approach

By examining a range of archival records and current scholarships, this article shows the inclusivity, diversity and accessibility of convict labourers with mainstream society. This study will open up a new avenue of convict histories and subaltern studies on Asia.

Findings

The Bengali convicts in the Straits Settlements, one of the oldest migrant sections, have largely been ignored in historical literature. Though the Bengalis, among other South Asian convicts, constituted a significant portion, they were categorised under the generic term “Indian” (Rai, 2014). Their manual labour was invaluable for the colonial economy and the development of the Straits Settlements.

Research limitations/implications

Researcher faced difficulties to get the descendant of Bengali convicts.

Originality/value

This article is a research paper based on mostly archival records; therefore, it is an original contribution to the existing knowledge on the convict history.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1819-5091

Keywords

Open Access
Article
Publication date: 15 July 2020

Cristina Figueroa-Domecq and Mónica Segovia-Perez

This paper aims to present a conceptual model that identifies and relates the different approaches and thematic areas in the research area of tourism and gender.

11203

Abstract

Purpose

This paper aims to present a conceptual model that identifies and relates the different approaches and thematic areas in the research area of tourism and gender.

Design/methodology/approach

The design of the conceptual model is based on a critical review of the literature and the evolution of feminist paradigms and theories.

Findings

The aforementioned theoretical frameworks are the basis for the further development of feminist studies and a gender perspective in the tourism industry research area, including research design, objectives, methodologies, analysis and result’s presentation.

Research limitations/implications

Based on literature review, is theoretical.

Originality/value

Presentation of a conceptual model around the gender perspective in tourism, that leads to the identification of important research opportunities in this area.

Details

Journal of Tourism Analysis: Revista de Análisis Turístico, vol. 27 no. 2
Type: Research Article
ISSN: 2254-0644

Keywords

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