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Open Access
Article
Publication date: 4 July 2023

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…

1503

Abstract

Purpose

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

Design/methodology/approach

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

Findings

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

Originality/value

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

Details

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

Keywords

Open Access
Article
Publication date: 10 May 2021

Mia Ljungblom and Thomas Taro Lennerfors

The purpose of this paper is to reach a deeper understanding of the Lean principle of respect for people (RFP to facilitate Lean implementation in Western organizations outside…

2890

Abstract

Purpose

The purpose of this paper is to reach a deeper understanding of the Lean principle of respect for people (RFP to facilitate Lean implementation in Western organizations outside Toyota.

Design/methodology/approach

This study uses an interpretative, hermeneutic approach to understand the RFP concept through a literature study of existing research about Lean implementation, and an inquiry into the underlying meaning of the RFP principle, by studying sources from Toyota and discussions about the RFP principle in Japan.

Findings

RFP is seen as a central principle in Lean implementations, but the failure of RFP is believed to cause Lean implementations to fail. The literature about Lean discusses the RFP principle both as a general positive atmosphere and as focused on developing the work capacity of employees. By studying the sources from Toyota, it could be understood that RFP is based on ought-respect. The authors also find that RFP is related to takumi, a perfected form of craftsmanship. The authors translate the concept to English by tying it to the recent literature about craft to develop RFP as RFC – respect for craftsmanship.

Research limitations/implications

As this is a conceptual paper, it is difficult to translate the findings into a tool for companies and organizations to use. However, that is the point of the paper: that the most important ideas are not translatable into tools.

Practical implications

It is necessary in Lean implementations to connect people’s work to craftsmanship. Through a discussion of craftsmanship before Lean implementations, it might be possible to nurture an understanding of the underlying values of Lean.

Originality/value

The authors have not found any papers that propose takumi as the base of the RFP principle, nor as a foundational concept at Toyota. It is necessary to understand the concept of takumi, as perfection in craft, to understand the RFP principle.

Details

International Journal of Lean Six Sigma, vol. 12 no. 6
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 28 November 2019

Madan Mohan G. and Anushree Baruah

Progress accomplished by the disabled entrepreneurs on the fronts of profits, turnover, return on investment (ROI), employees engaged, capital employed and diversification shall…

1157

Abstract

Purpose

Progress accomplished by the disabled entrepreneurs on the fronts of profits, turnover, return on investment (ROI), employees engaged, capital employed and diversification shall be studied and prevalence of gender differences in such progress shall be assessed.

Design/methodology/approach

The proposed research is descriptive in nature, based on primary data, collected by personally administering a well-structured interview schedule to 201 disabled entrepreneurs in Puducherry selected using a snowball sampling technique. Data collected has been analyzed using SPSS 21, using the tools of mean, one-way ANOVA, factorial ANOVA and chi-square (χ2) analysis.

Findings

The prevalence rate of entrepreneurship among female disabled is very low. Female disabled entrepreneurs manage higher turnover than their male counterparts and manage insignificantly higher progress in terms of capital employed, while male disabled entrepreneurs have managed insignificantly higher progress in terms of profits, diversification and ROI. Illiterate disabled, both men and women, struggle to manage decent turnover while the better educated manage better turnover.

Research limitations/implications

This paper has highlighted the low prevalence rate of entrepreneurship among women disabled though the fewer women disabled entrepreneurs are performing better than their male counterparts in operating their business.

Originality/value

The findings of this paper may be taken as base for formulation of effective government policies in empowering disabled persons in general and women disabled in particular.

Details

Rajagiri Management Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0972-9968

Keywords

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