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1 – 10 of 22
Article
Publication date: 2 April 2024

Jane Andrew and Max Baker

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

Abstract

Purpose

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

Design/methodology/approach

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Findings

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

Research limitations/implications

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

Social implications

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

Originality/value

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 2022

Leanne J. Morrison, Trevor Wilmshurst and Sonia Shimeld

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the…

Abstract

Purpose

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the histories of number and accounting are explored. Some key tropes emerge from these histories, namely, distancing and control.

Design/methodology/approach

To explore some of the implications of quantifying nature, three years of environmental reports of ten companies from the ASX200 are analysed through a Barthsian lens. Examples of enumerating nature are highlighted and explored in terms of what this means for the corporate relationship with nature. This study has focussed on some specific aspects of nature that are commonly counted in corporate environmental reporting: carbon, energy, water, biodiversity and waste. This study explores how monetisation and obfuscation are used and how this informs the myth that nature is controllable.

Findings

This study finds that quantifying nature constructs a metaphorical distance between the company and the natural world which erodes the sense of connection associated with an authentic care for nature. These findings are critical in light of the detrimental impact of corporate activity on the natural world. The reports themselves, while promoted as a tool to help mitigate damage to the natural environment, are implicitly perpetuating its harm.

Research limitations/implications

Given the extent to which companies are responsible for environmental damage and the potential capacity embedded in corporate communications, better understanding the implications of quantifying nature could powerfully instigate a new but necessary approach to nature.

Originality/value

The insights of this paper are relevant to those aiming to improve the underpinning approaches used in corporate environmental reporting. This paper provides new understandings of the ways quantitative expression of environmental values constructs the myth that nature is controllable.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 November 2022

David Clayton, Andrew Clifton, Kay de Vries, Henson Kuuya and Bertha Ochieng

“My Story” is based on a life story approach. This study aims to facilitate therapeutic alliances by providing a format for older and younger people to interact.

Abstract

Purpose

“My Story” is based on a life story approach. This study aims to facilitate therapeutic alliances by providing a format for older and younger people to interact.

Design/methodology/approach

Three pairings were studied to explore the experiences of the older and younger person using “My Story”. The focus of the case studies was on how and if any therapeutic alliance emerged.

Findings

This study found that in the two of the pairings, “My Story” helped to create a bond and mutual benefit for the participants’ central to a therapeutic alliance. This led one of the pairings to develop into an intergenerational friendship and potentially help with loneliness.

Research limitations/implications

As this was an exploratory and small pilot, more cases and research are required to fully assess if “My Story” is a useful approach to develop intergenerational befriending.

Practical implications

Intergenerational befriending may be one solution that could help with loneliness and social isolation through forming a therapeutic alliance to make the befriending successful.

Social implications

Loneliness and social isolation for older people remain a problem.

Originality/value

An original pilot was undertaken to test the approach by bringing together older people identified as lonely by a voluntary sector provider and pairing these with a student volunteer. The students visited the older person over six weeks to discuss their life story and create an artefact based on the story for the older person.

Details

Mental Health Review Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 28 August 2023

Atsuko Kawakami, Subi Gandhi, Derek Lehman and Jennie Jacobs Kronenfeld

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine…

Abstract

Purpose

The disparities of COVID-19 vaccination rates between the rural and urban areas have become apparent during this pandemic. There is a need to understand the root causes of vaccine hesitancy demonstrated by the rural population to increase coverage and to contain the disease spread throughout the United States. This study aimed to explore other factors influencing vaccine hesitancy among rural dwellers besides the geography-related barriers such as poor health care access and individuals having no or suboptimal insurance coverage.

Methodology/Approach

By reviewing existing data and literature about vaccination, health literacy, and behaviors, and prevailing ideologies, we discuss the potential causes of vaccine hesitancy in rural areas that could create barriers for successful public health efforts related to vaccine coverage and provide suggestions to ameliorate the situation.

Findings

Geography-related barriers, health literacy, and preconceived notions are key determinants of adopting healthy behaviors and complying with public health authorities' recommendations among rural individuals during a public-health crisis. We argue that ideology, which is much deeper than preconception or misconception on vaccination, should be incorporated as a key factor to redefine the term “vulnerable populations” in public health research.

Research Limitations/Implications

The limitation of our study is that we have not found an effective way to encourage the populations who hold conservative religious and political ideologies to join the efforts for public health. Even though geography-related barriers may strongly impact the rural dwellers in achieving optimal health, the various forms of ideologies they have toward certain health behaviors cannot be discounted to understand and address vaccine-related disparities in rural areas. There is a need to redefine the term “vulnerable population” particularly as it relates to rural areas in the United States. During large-scale public health disasters, scholars and public health authorities should consider the ideologies of individuals, in addition to other factors such as race/ethnicity, area of residence (rural vs. urban), and socioeconomic factors influencing the existing vulnerabilities and health disparities.

Details

Social Factors, Health Care Inequities and Vaccination
Type: Book
ISBN: 978-1-83753-795-2

Keywords

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

Article
Publication date: 10 February 2023

Alec John Grant

The purpose of this study is to provide a practical guide and checklist for newcomers to autoethnography.

Abstract

Purpose

The purpose of this study is to provide a practical guide and checklist for newcomers to autoethnography.

Design/methodology/approach

The approach is grounded in autoethnographic methodology, functioning as a comprehensive teaching resource.

Findings

When used as a learning resource, this study will enhance the work of beginning autoethnographers.

Social implications

As an arts and humanities and social science-based research approach, autoethnography is a vital, creative methodology in advancing social justice in mental health.

Originality/value

This study, written by an experienced teacher, mentor and supervisor of the approach with an international reputation, is original in its provision of a comprehensive teaching resource in article form to assist the development of beginning autoethnographers.

Details

Mental Health and Social Inclusion, vol. 27 no. 3
Type: Research Article
ISSN: 2042-8308

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

Content available
Book part
Publication date: 4 December 2023

Stuart Cartland

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Article
Publication date: 27 September 2023

Teresa Atkinson and Rebecca Oatley

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support…

Abstract

Purpose

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support older people, including those with dementia, to live independently. Previous research identifies benefits but is predominantly derived from third-party accounts, with the voices of those living with dementia in ECH significantly absent.

Design/methodology/approach

This study adopted a qualitative approach conducting 100 interviews across 8 ECH schemes in England. Over half of the interviews were conducted with people living with dementia and their families with the remainder involving staff and commissioners.

Findings

Findings suggest there are a range of benefits including owning your own home, having a safe, age friendly location with flexible support, social interaction and continuing to live as a couple. Challenges included availability of staff, flexible resourcing, loneliness and the advancing symptoms of dementia.

Research limitations/implications

Despite efforts to create an inclusive, diverse sample, the participants were all White British. Participants involved were identified by gatekeepers, which may present some bias in the selection.

Practical implications

Whilst ECH offers benefits to people living with dementia, addressing the challenges is essential for effective dementia care. Improving staff training, promoting person-centred care and fostering an inclusive community are critical for enhancing residents’ well-being and quality of life.

Originality/value

This paper explored the lived experiences of residents and family members, providing new insight into the advantages and disadvantages of ECH for people living with dementia.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

1 – 10 of 22