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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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Petya Puncheva-Michelotti, Sarah Hudson and Sophie Hennekam
This study develops a measure of anticipated chilly climate for women and provides initial evidence of its validity.
Abstract
Purpose
This study develops a measure of anticipated chilly climate for women and provides initial evidence of its validity.
Design/methodology/approach
We draw on three studies. Study 1 consisted of three focus groups to gain deeper insights into the meaning of the concept for prospective female jobseekers and generate scale items. In Study 2, we pre-tested job post vignettes (N = 203), refined the scale items and explored the factor structure (N = 136). Study 3 aimed to determine the convergent and discriminant validity of the new scale (N = 224) by testing its relationships with organisational attractiveness, person-organisation fit perceptions and gendered language.
Findings
The results show that the anticipated chilly climate is an important concept with implications for applicants’ career decision-making and career growth in the technology industry, where women tend to be underrepresented. Perceptions of anticipated chilly climate comprise expectations of devaluation, marginalisation and exclusion from the prospective employment. The masculine stereotypes embedded in the language of the job posts signalled a chilly climate for both genders, negatively affecting perceptions of fit and organisational attractiveness.
Originality/value
Most previous studies have focussed on the actual experiences of chilly climates in organisations. We extend this body of literature to anticipatory climates and draw on social identity threat theory and signalling theory to highlight that job applicants make inferences about the climate they expect to find based on job ads. Specifically, they may anticipate a chilly climate based on cues from job ads signalling masculine stereotypes. Whilst the literature has emphasised women’s perceptions of chilly climates within organisations, our results show that both genders anticipate chilly climates with detrimental consequences for both organisations and prospective job applications.
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Haya Al-Dajani, Nupur Pavan Bang, Rodrigo Basco, Andrea Calabrò, Jeremy Chi Yeung Cheng, Eric Clinton, Joshua J. Daspit, Alfredo De Massis, Allan Discua Cruz, Lucia Garcia-Lorenzo, William B. Gartner, Olivier Germain, Silvia Gherardi, Jenny Helin, Miguel Imas, Sarah Jack, Maura McAdam, Miruna Radu-Lefebvre, Paola Rovelli, Malin Tillmar, Mariateresa Torchia, Karen Verduijn and Friederike Welter
This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and…
Abstract
Purpose
This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.
Design/methodology/approach
Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.
Findings
Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.
Originality/value
This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.
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Keywords
Ben Morris, James Jackson and Anthony Roberts III
In recent years, Yoga practice has seen a rapid rise in popularity with many positive consequences, both physical and mental attributed to its practice. Ashtanga Yoga has been…
Abstract
Purpose
In recent years, Yoga practice has seen a rapid rise in popularity with many positive consequences, both physical and mental attributed to its practice. Ashtanga Yoga has been less well researched in this area and is the specific focus on this work. The aim of this study is to investigate the possible positive impact of long-term Ashtanga Yoga on psychological well-being.
Design/methodology/approach
In total, 213 long-term Ashtanga Yoga practitioners were asked to complete the positive emotion, engagement, relationships, meaning, accomplishment (PERMA) 23 scale (Butler and Kern, 2016) which measures psychological well-being. The values given by these individuals were then compared against a larger sample of 31,966 representative of the general population.
Findings
Scores were then compared with a PERMA data set representative of the general population (see Butler and Kern, 2016), primarily using a test of difference to compare samples. Secondly, the causal relationship between time spent in practice upon well-being scores.
Research limitations/implications
Findings indicated that those individuals engaged in long-term Ashtanga Yoga practice significantly outperformed the control group on all dimensions of psychological well-being.
Practical implications
This work has demonstrated specific benefits to the practice of Ashtanga Yoga on psychological well-being. Yoga is a form of exercise that is now widely available across the globe, and as such, represents an accessible form of physical practice, which has important psychological benefits.
Originality/value
To the authors’ knowledge, this is the first work investigating differences in psychological well-being profiles using PERMA, as a function of Yoga practice.
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The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this…
Abstract
Purpose
The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.
Design/methodology/approach
This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.
Findings
Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.
Practical implications
Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.
Originality/value
The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.
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Satyajit Barik and Tanaya Nayak
This paper aims to do a comprehensive analysis of the existing literature on workplace spirituality to address the intellectual framework of workplace spirituality and the…
Abstract
Purpose
This paper aims to do a comprehensive analysis of the existing literature on workplace spirituality to address the intellectual framework of workplace spirituality and the framework's future direction.
Design/methodology/approach
A multistep screening procedure was used to obtain data from the Scopus database, which included 648 papers ranging from 1998 to 2023. The bibliometric analysis is conducted by using VOSviewer and Biblioshiny.
Findings
The bibliometric analysis showcases that workplace spirituality is a multidimensional concept primarily studied in the organizational behavior domain. The most important research themes were organizational culture and spirituality. In addition, this paper advances workplace spirituality literature by identifying the keywords, prominent authors, journals and conceptual structure.
Research limitations/implications
The study summarizes the existing knowledge on workplace spirituality using bibliometric analysis, classifies thematic areas, identifies research gaps and suggests future avenues of research.
Originality/value
The review paper conducts a bibliometric analysis of the emerging area of workplace spirituality over time. These results can also serve as a guide for future research in the subject of workplace spirituality.
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Iman Harymawan, Melinda Cahyaning Ratri and Eka Sari Ayuningtyas
This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.
Abstract
Purpose
This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.
Design/methodology/approach
This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.
Findings
As a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.
Research limitations/implications
These findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.
Practical implications
The practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.
Originality/value
Based on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.
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Fouad Jamaani and Abdullah M. Alawadhi
Driven by the anticipated global stagflation, this straightforward yet novel study examines the cost of inflation as a macroeconomic factor by investigating its influence on stock…
Abstract
Purpose
Driven by the anticipated global stagflation, this straightforward yet novel study examines the cost of inflation as a macroeconomic factor by investigating its influence on stock market growth. Thus, this paper aims to examine the impact of inflation on the probability of initial public offering (IPO) withdrawal decision.
Design/methodology/approach
The paper employs a large dataset that covers the period January 1995–December 2019 and comprises 33,536 successful or withdrawn IPOs from 22 nations with various legal and cultural systems. This study applies a probit model utilizing version 15 of Stata statistical software.
Findings
This study finds that inflation is substantially and positively correlated with the likelihood of IPO withdrawal. Results of this study show that the IPO withdrawal decision increases up to 90% when the inflation rate climbs by 10%. Multiple robustness tests provide consistent findings.
Practical implications
This study's implications are important for researchers, investment banks, underwriters, issuers, regulators and stock exchanges. When processing IPO proposals, investment banks, underwriters and issuers must consider inflation projections to avoid negative effects, as demonstrated by the findings. In addition, regulators and stock exchanges must be aware of the detrimental impact of inflation on competitiveness in attracting new listings.
Originality/value
To the best of the authors’ knowledge, this study is the first to present convincing evidence of a major relationship between IPO withdrawal decision and inflation.
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Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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Sanjay Goel, Diógenes Lagos and María Piedad López
We investigate the effect of the adoption of formal board structure and board processes on firm performance in Colombian family firms, in a context where firms can choose specific…
Abstract
Purpose
We investigate the effect of the adoption of formal board structure and board processes on firm performance in Colombian family firms, in a context where firms can choose specific aspects of board structure and processes. We deploy insights from the behavioral governance perspective to develop arguments about how family businesses may choose board elements based on their degree of control over the firm (absolute control or less), and its effect on firm performance.
Design/methodology/approach
We use an unbalanced data panel of 404 firm-year observations. The data was obtained from the annual financial and corporate governance reports of 62 Colombian stock-issuing firms for the period 2008–2014 – due to change in regulation, data could not be added beyond 2014. Panel data technique with random effects was used.
Findings
The results show that board structure is positively associated with financial performance, however, this relationship is negative in businesses where family has absolute control. We also found that there is a negative association between board processes and performance, but positive association in family-controlled businesses.
Originality/value
Our research contributes to research streams on effects of family control in firm choices and on the interactive effect of governance choices and institutional context and more generally how actors interact (rather than react) with their institutional context.
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