Search results

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on gender difference in nutrition and health in the Niger Delta region of Nigeria.

This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 800 women respondents were sampled across the rural areas of the Niger Delta region.

The results from the use of a combined propensity score matching and logit model indicate that CSR of the MOCs using GMoU model has made significant success in closing the gender difference in nutrition and health in agricultural household in the Niger Delta region. The findings also show that mainstreaming gender in nutrition within the field of agriculture is a critical aspect of strengthening gender and nutrition/health linkages, in recognition of women’s substantial contribution to agriculture production and their central role in household food collection, preservation/processing and preparation.

This suggests that mainstreaming gender in nutrition offers opportunities to integrate agriculture and health approaches in GMoU projects, which will require increased collaboration and coordination between the MOCs’ and CBD clusters in the field of gender and nutrition to exploit existing complementary and comparative advantages, and to apply a holistic approach in host communities.

This implies that gender and nutrition/health have multiple dimensions and are highly context-specific; and the pathway towards improved food and nutrition security for all should be a gender-equitable process incorporated in CSR programmes and projects in sub-Saharan Africa.

This research contributes to the gender debate in agriculture from a CSR perspective in developing countries and rationale for demands for social project by host communities. It concludes that business has an obligation to help in solving problems of public concern.

This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.

This study draws on value trap and adverse incorporations as a theoretical lens to understand the reasons behind the continued violations of workers’ rights. The empirical findings are based on an analysis of 24 semi-structured interviews with workers and owners. Extensive documentary evidence to track the plight of workers in Bangladeshi clothing factories during the pandemic.

The study demonstrates how imbalances in supply chain relationships allow retailers to take advantage of the pandemic. The authors find that some retailers worsened the working conditions by cancelling orders, demanding discounts on old orders and forcing suppliers to agree to a lower price for new orders. Large brands and retailers’ responses to the COVID-19 pandemic remind us that softer regulations, such as third-party audits, are likely to be ineffective given the power imbalance at the heart of the supply chain.

The study presents a case for regulatory frameworks and intense stakeholder activism to encourage large retailers and brands to behave responsibly. This is especially important when a supply chain is value-trapped and workers are adversely incorporated and unprotected.

Drawing on studies on adverse incorporations, value-trapped supply chains and the plight of workers during the COVID-19 pandemic, the study offers a broader understanding of the continued violation of workers’ rights and the efficacy of softer regulations.

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on women’s involvement in rural labour market in the Niger Delta region of Nigeria.

This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 768 respondents were sampled across the rural areas of the Niger Delta region.

The results from the use of a combined propensity score matching and logit model indicate that CSR of the MOCs using GMoU model has recorded little but significant success in improving women’s participation in the labour market by freeing women’s time through labour-saving technologies and the provision of public services, raising women’s capital through education, eliminating discriminatory employment practices and capitalizing on public works programmes.

This suggest that the underlining causes of gender inequality in rural labour markets are institutional, including both social norms and the structure of labour market organizations, and can be holistically tackled through CSR programmes, government policies and building the strength of women in labour organizations.

This implies that reducing rural poverty requires not just the barriers to women’s participation in decent employment but also aiming for a policy that helps to change people’s perceptions of what is possible, beneficial and fair; fosters cooperative action; and strengthens women’s bargaining power in the work place, the home and the market place.

This research contributes to the gender debate in agriculture from a CSR perspective in developing countries and rationale for demands for social project by host communities. It concludes that business has an obligation to help in solving problems of public concern.

The purpose of this paper is to critically examine the multinational oil companies’ (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on gender and food security in the Niger Delta region of Nigeria.

This paper adopts a survey research technique aimed at gathering information from a representative sample of the population. A total of 800 women respondents were sampled across the rural areas of the Niger Delta region. It is essentially cross-sectional, describing and interpreting the current situation.

The results from the use of a combined propensity score matching (PSM) and logit model indicate that the CSR interventions of the MOCs using GMoUs have contributed to empowering women to effectively discharge their role in food and nutritional security. This is achieved by enhancing coherence in policies on gender, agriculture, nutrition, health, trade and other relevant areas in the Niger Delta. The findings also show that the CSR intervention of MOCs supported ecologically sound approaches to food production, such as agro-ecology that promotes sustainable farming and women’s empowerment in the region.

This suggests that recognizing and respecting the local knowledge of farmers, including women farmers, will help develop locally relevant food and nutrition security in sub-Saharan Africa.

This implies that promoting the implementation of everybody’s right to food, particularly that of women, as well as giving women rights to other resources such as land, in addition to engaging women and men in challenging the inequitable distribution of food within the household, will help strengthen food security in Africa.

This research contributes to the gender debate in agriculture from a CSR perspective in developing countries and serves as a basis for the host communities to demand social projects. It concludes that corporate establishments have an obligation to help solve problems of public concern.

The purpose of this paper is to examine the determinants of catastrophic household health expenditure in Nigeria, with particular focus on Out-of-Pocket (OOP) health expenditure. Payments for healthcare through OOP are the major means of channeling funds to healthcare providers in many developing countries including Nigeria. It has great consequence on household well-being, especially when it is difficult for household to meet up with spending on other necessity goods.

The demand for health theory provided the theoretical framework. The study used data from 2018/2019 Nigeria Living Standard Survey (NLSS) with catastrophic thresholds of 10 and 25%. A logistic regression model was used, while Pearson chi-squared test was used for models' goodness of fit.

Based on the obtained result using Pearson chi-squared, at 10% threshold of total non-food expenditure, the likelihood of experiencing catastrophic health expenditure increased with secondary education, for those without health insurance and for severely ill or injured by 1.48, 2.57 and 8.70, respectively. It fell for those who consulted patent medicine vendors/chemists for illness or injury by 0.63 compared to orthodox practitioners. Enhancement of post-secondary education and widening the coverage of the available social health insurance would minimise the financial burden on many households.

This paper fulfills the need to examine the determinants of catastrophic household health expenditure on two catastrophic thresholds and two forms of household expenditure.

Scholars of disaster have discussed how place attachment affects the disaster landscape. The rupture of self from home, of familiar into strange and disconnected is explored through this lens. I propose in this paper that it is possible that what we are seeing is not a sudden disruption of place attachment, but an ongoing process of alienation.

In this paper I discuss the concepts of both place attachment and alienation. In particular I explore Marx’s concept of alienation. I then look at examples from disaster research and identify instances and concepts that can be better interpreted as an ongoing process of alienation.

I find that, when using Marx’s framework of alienation, we can take examples from disaster studies that might appear as a sudden disruption of place attachment and critically examine them as cases of alienation.

This exploration of disaster theory offers a new framework for bringing together urban theory, in particular critical urban theory, with disaster research.

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.