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Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter on anti-racism struggles applies an anti-racist activist framing, both critically examining and recognising the milestones achieved through centuries of pro-justice…

Abstract

This chapter on anti-racism struggles applies an anti-racist activist framing, both critically examining and recognising the milestones achieved through centuries of pro-justice and anti-racism struggles. It delves into the arduous journey that the global fight for racial equity has undergone and highlights the significant progress as well as setbacks experienced during this lengthy struggle. The earliest history of the fight against racial oppression and domination goes back to anti-slavery and anti-colonial movements. Scholars have analysed the emergence, development and state of global anti-racism struggles in a variety of ways. I approach this subject from a sociological perspective, highlighting the role of social structures, groups and institutions that have contributed to shaping the outcomes of anti-racist initiatives. While recognising the role of individuals and leading political activists, this chapter emphasises anti-racism as a collective social justice struggle. To do this, I explore various local and global anti-racism endeavours and examine how they may influence discussions on race, racism and racial equity and their evolving trajectories across different societies.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

Anti-racism has been practiced in various ways, with varying degrees of effectiveness. This chapter engages with the body of scholarship that focuses on approaches aimed at…

Abstract

Anti-racism has been practiced in various ways, with varying degrees of effectiveness. This chapter engages with the body of scholarship that focuses on approaches aimed at promoting anti-racist actions, policies and social change. It discusses some of the main anti-racism strategies that have been deployed across different countries and examines anti-racism practices in interpersonal, intergroup and community settings. These approaches encompass civil rights campaigns, legislative and policy interventions, affirmative action, diversity and inclusion training, prejudice reduction, intergroup contact, organisational development and holistic anti-racism approaches. Some anti-racism practices and policies, such as awareness campaigns, social marketing and diversity training, also extend to digital platforms, with social media and multimedia networks deployed to broaden the reach and impact of anti-racist endeavours. This chapter specifically engages with local anti-racism movements and draws principles for broader implementation of anti-racism policy and practice. It concludes with a brief discussion of the effectiveness of contemporary anti-racism approaches.

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Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

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Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

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Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Case study
Publication date: 24 April 2024

Mark E. Haskins, Luann J. Lynch and Almand R. Coleman

This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional…

Abstract

This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company's main product/service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Open Access
Article
Publication date: 2 May 2024

Ruth Lynch and Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Abstract

Purpose

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Design/methodology/approach

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

Findings

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

Practical implications

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

Originality/value

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter is one of five chapters dedicated to anti-racism, specifically focusing on its conceptual foundations. Drawing from critical scholarship on ideas that have inspired…

Abstract

This chapter is one of five chapters dedicated to anti-racism, specifically focusing on its conceptual foundations. Drawing from critical scholarship on ideas that have inspired political debates and policies about racism, I address key questions pertaining to anti-racism as an idea, policy framework and as a catalyst for sociopolitical action. This chapter engages with the fundamental principles that underpin anti-racism endeavours, ranging from community engagement to political activism and civil rights movements. It critically examines the ongoing debates on whether the goals of anti-racism, such as racial justice and dismantling of institutional racism/privilege, align with existing sociopolitical order. In addition, this chapter contributes to anti-racism scholarship that has evolved over the past five decades, by synthesising how anti-racism relates to various societal goals. Furthermore, this discussion incorporates themes such as the promotion of tolerance, equality, social justice and recognition within the context of anti-racism.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Abstract

Details

Understanding Financial Risk Management, Third Edition
Type: Book
ISBN: 978-1-83753-253-7

Book part
Publication date: 26 April 2024

Emily Bouck, Larissa Jakubow and Sarah Reiley

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we…

Abstract

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we maintain tradition? The answers, while complicated, suggest special education for students with intellectual disability historically and currently involves attention to what, how, and where, with the how being the key elements of special education for students with intellectual disability. This chapter discussed the what, how, and where for students with intellectual disability in a historical and current framework while also providing evidence-based practices for students with intellectual disability to implement to maintain the tradition of high-quality services.

Article
Publication date: 7 May 2024

Lisa M. Rose-Wiles

This paper engages multidisciplinary perspectives on truth, authority, expertise and belief to unpack and better understand the underlying epistemology and implications of the…

Abstract

Purpose

This paper engages multidisciplinary perspectives on truth, authority, expertise and belief to unpack and better understand the underlying epistemology and implications of the ACRL Frame “authority is constructed and contextual.”

Design/methodology/approach

Following an overview of the issues confronting us in a “post-truth world,” the paper reviews critiques of the ACRL Frame “authority is constructed and contextual” and examines the related concepts of truth, authority, expertise and belief from multidisciplinary perspectives.

Findings

While the Frame acknowledges the limitations and biases of current scholarly publishing and implicitly supports social justice, it runs the danger of promoting relativism and is ambiguous regarding the relationships between expertise and authority. The critical concepts of truth and belief are conspicuously absent. Engaging a critical discussion and understanding of these concepts is a valuable contribution to information literacy.

Originality/value

This paper offers an important and accessible analysis of the frame “authority is constructed and contextual” and its underlying concepts. It moves beyond the library literature to include multidisciplinary perspectives and will require the engagement of the wider library community to promote discussion of the underlying epistemology and links between the construction of authority and truth, expertise and belief. In particular, the discussion of the construction of belief and the difference between judgments of fact and judgments of value offers important additions to the library literature.

Details

Reference Services Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0090-7324

Keywords

Book part
Publication date: 16 May 2024

Cyntia Vilasboas Calixto Casnici, Germano Glufke Reis, David Schulzmann, Marina Papanastassiou and Jeremy Clegg

Multinational enterprises (MNEs) in the agri-food sector are continuously transforming their global value chains (GVCs) to address sustainable development challenges of food…

Abstract

Multinational enterprises (MNEs) in the agri-food sector are continuously transforming their global value chains (GVCs) to address sustainable development challenges of food security (SDG2) and climate change (SDG13). However, the central role of non-governmental organisations (NGOs) in (re)creating GVCs across multilevel stakeholders through innovative approaches to solve sustainability challenges remains under investigated. This explorative study investigates how international NGOs influence the transformation of large-scale industrial animal agriculture to a more sustainable (cell-based) agri-food GVC. The authors conducted a case study on the Good Food Institute (GFI), an international NGO, that has been an active player in the transition to alternative sources of protein to solve animal-based agriculture sustainability issues. The results show that an international NGO can contribute to the transition to a more sustainable GVC and can enhance the GVC’s innovation capabilities.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

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