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Open Access
Article
Publication date: 7 October 2021

Stefania Servalli and Antonio Gitto

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and…

1578

Abstract

Purpose

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

Design/methodology/approach

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

Findings

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Originality/value

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 16 April 2019

A.A.I.N. Marhaeni, Ni Nyoman Yuliarmi and Nyoman Djinar Setiawina

The purpose of this study is to analyze the influence of social capital on human capital; the effect of social capital on transaction costs; the influence of social capital, human…

4515

Abstract

Purpose

The purpose of this study is to analyze the influence of social capital on human capital; the effect of social capital on transaction costs; the influence of social capital, human capital and transaction costs on empowerment; the indirect effect of social capital on empowerment through human capital; and the indirect effect of social capital on empowerment through transaction costs in Bangli Regency.

Design/methodology/approach

The population in this research is all wood carving business in Bangli Regency, in all districts some 366 business units. The number of respondents surveyed were 191 business units in all sub-districts. The sampling technique used is stratified random sampling, with strata of business area. Inferential analysis is preceded by using factor analysis techniques to obtain factor scores on each latent variable, followed by path analysis to answer the research objectives.

Finding

Based on the analysis, the following conclusions are drawn: social capital has a positive and significant impact on human resources; positive social capital and significant positive to transaction costs; social capital and human resources have a positive and significant effect while transaction costs and no significant positive effect on empowerment; human resources partially mediate the influence of social capital on empowerment; and transaction costs do not act as a variable, mediating the influence of social capital on empowering small woodcraft industry in Bangli Regency.

Originality/value

This study is one of the few to investigate the role of social capital, human capital and transaction cost on empowerment of small industries, especially wood carving in Bangli District. This small woodcraft industry is famous for its uniqueness that characterizes Balinese carving ornaments. But lately, the productivity of handicrafts wood carving, especially in Bangli District, fluctuates tend to decline. Social capital, in addition to human capital and technology, also plays an important role in the production process. Social capital equals other physical capital and can increase productivity and economic efficiency. Higher social capital owned by individuals or groups can reduce transaction costs; thus economic activity can run efficiently. Social capital is the information, trust and norms of reciprocity inherent in social networks.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 13 no. 1
Type: Research Article
ISSN: 2398-7812

Keywords

Open Access
Book part
Publication date: 19 November 2020

Abstract

Details

The Impact of Global Drug Policy on Women: Shifting the Needle
Type: Book
ISBN: 978-1-83982-885-0

Open Access
Article
Publication date: 13 October 2022

Loubna A. Youssef

This paper aims to shed light on how children's literature in Africa deserves to be studied because African writers “decolonize” the minds of African children and children and…

1221

Abstract

Purpose

This paper aims to shed light on how children's literature in Africa deserves to be studied because African writers “decolonize” the minds of African children and children and adults around the world.

Design/methodology/approach

This paper defines children's literature from an African perspective and the “decolonization of the mind.” This is done to examine how two African writers provide narratives for children inspired by their cultures. They deal with themes, characters and symbols that interest children and adults.

Findings

Achebe and Youssef crossed many borders: the world of children and adults, animals and humans, vice and virtue, supernatural and real. Their stories take the reader on journeys that involve enriching, engaging and inspiring adventures.

Research limitations/implications

Youssef and Achebe are prolific writers. Providing a survey of what is available in Arabic and Nigerian literature for children, is beyond the scope of this paper.

Practical implications

This paper sends a message to those in charge of the curriculum in schools in Egypt, the Arab countries, Africa and the world at large: decolonize the syllabi in schools because the world is not black and white. Literature for children that encourages critical thinking is available by African writers in Egypt, Nigeria and elsewhere.

Social implications

The works discussed show that African writers are creative, and their works inspire the African child with pride in his/her identity, culture and heritage.

Originality/value

To the best of the author’s knowledge, no one has compared Egyptian and Nigerian literature for children before. Youssef and Achebe provide evidence that “Good literature gives the child a place in the world … and the world a place in the child.” – Astrid Lindgren.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 3
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 3 December 2018

Carolyn Steele Gray and James Shaw

Models of integrated care are prime examples of complex interventions, incorporating multiple interacting components that work through varying mechanisms to impact numerous…

1982

Abstract

Purpose

Models of integrated care are prime examples of complex interventions, incorporating multiple interacting components that work through varying mechanisms to impact numerous outcomes. The purpose of this paper is to explore summative, process and developmental approaches to evaluating complex interventions to determine how to best test this mess.

Design/methodology/approach

This viewpoint draws on the evaluation and complex intervention literatures to describe the advantages and disadvantages of different methods. The evaluation of the electronic patient reported outcomes (ePRO) mobile application and portal system is presented as an example of how to evaluate complex interventions with critical lessons learned from this ongoing study.

Findings

Although favored in the literature, summative and process evaluations rest on two problematic assumptions: it is possible to clearly identify stable mechanisms of action; and intervention fidelity can be maximized in order to control for contextual influences. Complex interventions continually adapt to local contexts, making stability and fidelity unlikely. Developmental evaluation, which is more conceptually aligned with service-design thinking, moves beyond these assumptions, emphasizing supportive adaptation to ensure meaningful adoption.

Research limitations/implications

Blended approaches that incorporate service-design thinking and rely more heavily on developmental strategies are essential for complex interventions. To maximize the benefit of this approach, three guiding principles are suggested: stress pragmatism over stringency; adopt an implementation lens; and use multi-disciplinary teams to run studies.

Originality/value

This viewpoint offers novel thinking on the debate around appropriate evaluation methodologies to be applied to complex interventions like models of integrated care.

Details

Journal of Integrated Care, vol. 27 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

Open Access
Article
Publication date: 2 February 2021

Caroline Cupit, Janet Rankin and Natalie Armstrong

The main purpose of this paper is to document the first author's experience of using institutional ethnography (IE) to “take sides” in healthcare research. The authors illustrate…

1907

Abstract

Purpose

The main purpose of this paper is to document the first author's experience of using institutional ethnography (IE) to “take sides” in healthcare research. The authors illustrate the points with data and key findings from a study of cardiovascular disease prevention.

Design/methodology/approach

The authors use Dorothy E Smith's IE approach, and particularly the theoretical tool of “standpoint”.

Findings

Starting with the development of the study, the authors trouble the researcher's positionality, highlighting tensions between institutional knowledge of “prevention” and other locations where knowledge about patients' health needs materialises. The authors outline how IE's theoretically and methodologically integrated toolkit became a framework for “taking sides” with patients. They describe how the researcher used IE to take a standpoint and map institutional relations from that standpoint. They argue that IE enabled an innovative analysis but also reflect on the challenges of conducting an IE – the conceptual unpicking and (re)thinking, and demarcating boundaries of investigation within an expansive dataset.

Originality/value

This paper illustrates IE's relevance for organisational ethnographers wishing to find a theoretically robust approach to taking sides, and suggests ways in which the IE approach might contribute to improving services, particularly healthcare. It provides an illustration of how taking a patient standpoint was accomplished in practice, and reflects on the challenges involved.

Details

Journal of Organizational Ethnography, vol. 10 no. 1
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 2 October 2018

James Sanderson and Nicola Hawdon

The purpose of this paper is to outline how personal health budgets and a universal, integrated model of support, can positively transform the way in which individuals with a…

2911

Abstract

Purpose

The purpose of this paper is to outline how personal health budgets and a universal, integrated model of support, can positively transform the way in which individuals with a learning disability experience their health and support needs.

Design/methodology/approach

The review recognises that Integrated Personal Commissioning, as a policy approach, provides the framework to offer personalised care, and enables people to live an independent, happy, healthy and meaningful life.

Findings

Evidence suggests that a personalised and integrated approach to both health and social care not only offers better outcomes on all levels for the individual, but also benefits the system as a whole.

Originality/value

The study reveals that a personalised care leads to people to have choices and control over decisions that affect in better health and wellbeing outcomes for people.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 13 no. 1
Type: Research Article
ISSN: 2044-1282

Keywords

Open Access
Book part
Publication date: 4 June 2021

Bronwyn Carlson and Ryan Frazer

Broadly understood as repeated, intentional, and aggressive behaviors facilitated by digital technologies, cyberbullying has been identified as a significant public health concern…

Abstract

Broadly understood as repeated, intentional, and aggressive behaviors facilitated by digital technologies, cyberbullying has been identified as a significant public health concern in Australia. However, there have been critical debates about the theoretical and methodological assumptions of cyberbullying research. On the whole, this research has demonstrated an aversion to accounting for context, difference, and complexity. This insensitivity to difference is evident in the absence of nuanced accounts of Indigenous people's experiences of cyberbullying. In this chapter, we extend recent critiques of dominant approaches to cyberbullying research and argue for novel theoretical and methodological engagements with Indigenous people's experiences of cyberbullying. We review a range of literature that unpacks the many ways that social, cultural, and political life is different for Indigenous peoples. More specifically, we demonstrate there are good reasons to assume that online conflict is different for Indigenous peoples, due to diverse cultural practices and the broader political context of settler-colonialism. We argue that the standardization of scholarly approaches to cyberbullying is delimiting its ability to attend to social difference in online conflict, and we join calls for more theoretically rigorous, targeted, difference-sensitive studies into bullying.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Open Access
Article
Publication date: 4 May 2020

Olusegun Emmanuel Akinwale and Olusoji James George

Job satisfaction is indispensable in the daily life of the workforce, and the mechanism that drives job satisfaction requires the attention of the management of corporate…

22637

Abstract

Purpose

Job satisfaction is indispensable in the daily life of the workforce, and the mechanism that drives job satisfaction requires the attention of the management of corporate organisations. The purpose of this paper is to investigate the predictors of work environment on job satisfaction among nurses in both federal and state tertiary hospitals in Lagos State.

Design/methodology/approach

The study used the longitudinal research design to elicit information from the respondents. The research instrument used is a nursing work index scale by Aiken and Patrician which has been established to have a high internal reliability coefficient. The simple random sampling strategy was used to administer the research instrument to 364 nurses. The study used hierarchical multiple regression to analyse the data obtained.

Findings

This study discovered that all the variables collectively determined nurses job satisfaction; however, the salary was the most fundamental essential predictor that drive nurses’ job satisfaction followed by advancement and promotion. All seven predictors, namely, socio-political climate; administrative and managerial support, autonomy and responsibility, salary, supervision and working condition, recognition and achievement, advancement and promotion, collectively exert positive relationship with nurses’ job satisfaction. The study concluded that to retain and prevent turnover intention among nurses, and other health-care workers, the management of hospitals must pay due attention to issues relating to job satisfaction, as this is likely to increase health-care system effectiveness, boost mental and social health of the nurses.

Originality/value

This study shows that job satisfaction in the workplace comes from diverse techniques, as other factors have been proven effective other than salary in international cultures and regions, but in Nigeria, salary and career promotion take pre-eminence above other factors. This is because of Nigerian socio-cultural realities and that is another paradigm shift.

Details

Rajagiri Management Journal, vol. 14 no. 1
Type: Research Article
ISSN: 0972-9968

Keywords

Open Access
Article
Publication date: 8 July 2022

Alice Schmuck, Katarina Lagerström and James Sallis

This study aims to understand the performance implications of when a business internationalizes. Many managers take the performance implications of internationalization for…

1457

Abstract

Purpose

This study aims to understand the performance implications of when a business internationalizes. Many managers take the performance implications of internationalization for granted. Whether seeking a broader customer base or cost reduction through cross-border outsourcing, the overwhelming belief is that internationalization leads to higher profits.

Design/methodology/approach

This paper offers a systematic review, content analysis and cross-tabulation analysis of 115 empirical studies from over 40 major journals in management, strategy and international business between 1977 and 2021. Focusing on research settings, sample characteristics, underlying theoretical approaches, measurements of key variables and moderators influencing the multinationality and performance relationship, this study offers a detailed account of definitions and effects.

Findings

The findings of this study suggest a tenuous connection between internationalization and performance. No strain of research literature conclusively identifies a consistent direct path from internationalization to performance. The context specificity of the relationship makes general declarations impossible.

Research limitations/implications

Future researchers should recognize that internationalization is a process taking different forms, with no specific dominant form. General declarations are misleading. The focus should be on the process of internationalization rather than on the outcome.

Originality/value

This study contributes to the international business literature by exploring reasons for the inconsistent results and lack of consensus. Through a detailed account of definitions and effects, this paper explores the lack of consensus as well as the identified shapes of the relationship.

Details

critical perspectives on international business, vol. 19 no. 2
Type: Research Article
ISSN: 1742-2043

Keywords

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