Search results

1 – 10 of 29
Article
Publication date: 29 November 2018

Indrit Troshani, Joanne Locke and Nick Rowbottom

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure…

2981

Abstract

Purpose

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

Design/methodology/approach

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

Findings

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

Originality/value

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 September 2018

Joanne Locke, Nick Rowbottom and Indrit Troshani

The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as…

Abstract

Purpose

The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic speech act theory to examine how digitally translating reporting information into atomised data affects the infrastructure and practice of accounting.

Design/methodology/approach

Extensive interview and observation evidence focussed on the IFRS Foundation’s digital reporting project is analysed. An interpretive approach is informed by the concepts of L compatibility, illocution and perlocutionary acts which are drawn from speech act theory.

Findings

Two key sites of translation are identified. The first site concerns the translation of accounting standards, principles and practices into taxonomies for digital tagging. Controversies arise over the definition of accounting concepts in a site populated by accounting and IT-orientated experts. The second site of translation is in the routine production and dissemination of digital reports which impacts the L compatibility between preparers and users.

Originality/value

The paper highlights a previously unexplored field of translation in accounting and contributes a unique perspective that demonstrates that machine translation is no longer marginalised but is the “primary” text with effects on the infrastructure and practice of accounting. It extends speech act theory by applying it to the digital domain and in the context of translation between languages.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1995

Joanne Locke and Greg Tower

A cross‐cultural model of international accounting compatibility is offered by blending Perera's (1989) cultural schema with other dynamic theories. Rahman's (1990…

Abstract

A cross‐cultural model of international accounting compatibility is offered by blending Perera's (1989) cultural schema with other dynamic theories. Rahman's (1990) explanatory variables of the accounting regulator and the profession are included along with costly contracting theories (Watts and Zimmerman, 1990) regarding management's behaviour. These latter perspectives help explain the dynamic changes in the external environment. An application of the resulting cross‐cultural model follows through an examination of the potential accounting impact of the emerging free trade zone between New Zealand and Australia. The ability of the tuo national systems to harmonise is suggested by similarities in the environmental factors identified by the extended model. Differences in the regulatory approach between New Zealand and Australia are shown to be supported by underlying cultural factors and may be a persistent barrier. Recent initiatives are les sening this gap. The implications for the New Zealand Society of Accountants' ability to retain control over the standard setting process in New Zealand are also considered.

Details

Asian Review of Accounting, vol. 3 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 14 November 2008

Alan Lowe and Joanne Locke

The purpose of the paper is to use a case study setting involving the implementation of an enterprise resource planning (ERP) system to expose and analyze the conflicts in…

2380

Abstract

Purpose

The purpose of the paper is to use a case study setting involving the implementation of an enterprise resource planning (ERP) system to expose and analyze the conflicts in the characterizations of the post bureaucratic organisation (PBO) in the literature. ERP implementations are often accompanied by increasing levels of stress in organizations that place pressures on organizational relationships and structures. Additionally, ERPs are regarded as introducing their own techno‐logic of centralization, standardization and formalization that provides an apparent contrast to the exhortations about employee empowerment.

Design/methodology/approach

A case study of ERP implementation in a medium‐sized entity is presented. The paper explores aspects of ERP and PBO from the context of postmodern organization theory.

Findings

Some concerns about PBO identified in the literature are reflected in the case situation. For example, there is a commitment to give up private time and work flexibly by some employees. The paper also provides evidence of the way the management team substitute their reliance on a key individual knowledge worker for that of an ERP system and external vendor support. Paradoxically, trust in that same knowledge worker and between core users of the system is essential to enable the implementation of the system.

Originality/value

This paper adds empirical insight to a predominantly theoretical literature. The case evidence indicates some conflicting implications in the concurrent adoption of PBO and ERP.

Details

Information Technology & People, vol. 21 no. 4
Type: Research Article
ISSN: 0959-3845

Keywords

Content available
180

Abstract

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1746-5648

Book part
Publication date: 17 December 2003

James Campbell Quick, David Mack, Joanne H Gavin, Cary L Cooper and Jonathan D Quick

The occupational stress and well-being literature often focuses on specific causes of stress as health risk factors to be managed, on attributes of work environments that…

Abstract

The occupational stress and well-being literature often focuses on specific causes of stress as health risk factors to be managed, on attributes of work environments that are stressful and/or risky, or on prevention and intervention strategies for managing these causes of stress as well as individual stress responses at work (Quick & Tetrick, 2003). The occupational stress literature has not focused on how executives and organizations can cause positive stress for people at work. In this chapter, we explore a principle-based framework for executive action to create positive, constructive stress for people at work.

The first major section of the chapter discusses seven contextual factors within which the principle-based framework is nested. The second major section of the chapter develops nine principles for executive action. The third and concluding section of the chapter turns the focus to a set of guidelines for executive action in managing their personal experience of stress.

Details

Emotional and Physiological Processes and Positive Intervention Strategies
Type: Book
ISBN: 978-1-84950-238-2

Book part
Publication date: 6 August 2020

John Sanders, Joanne Moore and Anna Mountford-Zimdars

This chapter provides an introduction to the problematic notion of teaching excellence in higher education, which is a focus of this collection. It draws on an extensive…

Abstract

This chapter provides an introduction to the problematic notion of teaching excellence in higher education, which is a focus of this collection. It draws on an extensive review of relevant literature to explore how teaching excellence is defined and conceptualised and what factors underpin different conceptions. It notes that definitions are disparate, often context-specific and are influenced by a range of different ‘players’. It then examines how different conceptualisations play out at the macro, meso and micro levels and highlights the tensions between performative and transformative notions of teaching excellence. It notes the move from ‘surface’ to ‘deep’ excellence and efforts to articulate a more holistic conception of teaching excellence that emphasises the relational, emotional and moral dimensions of teaching. It suggests that, rather than seeking singular definitions and conceptions, it may be more useful to talk of ‘teaching excellences’, to reflect a stratified and plural sector, a diverse student body and different disciplinary families. Equally, it argues for further investigation of the intersections of teaching excellence with other key drivers of institutional change, such as student engagement and well-being, inclusion and diversity, widening participation and retention and success.

Article
Publication date: 15 June 2010

Alex J. Hiller

Consumers' ethical shopping habits are of increasing interest, but there has been little discussion and development of the methods used to research them. The purpose of…

4948

Abstract

Purpose

Consumers' ethical shopping habits are of increasing interest, but there has been little discussion and development of the methods used to research them. The purpose of this paper is to reflect on the methodology employed for an empirical study of consumers' ethical concerns in buying clothes.

Design/methodology/approach

The paper adopts an interpretivist epistemology and interactive approach with the data collection and analysis rooted in grounded theory. More specifically, the study takes an ethnographic approach in the form of existential‐phenomenological interviews coupled with accompanied shopping.

Findings

The paper reflects on the use of observational methods in researching the role of ethics in consumer clothing choices and finds that they are invaluable in dealing with the challenges of defining ethics, social desirability bias and the problems involved with consumers translating their stated beliefs or intentions into action.

Research limitations/implications

As a pilot study, the research is only conducted with six respondents. Future research should seek to investigate ways to overcome the challenges outlined in this paper; particularly that of social desirability bias.

Practical implications

There is a need for academics and marketing researchers to adopt innovative observational research methods to investigate ethical consumer behaviour.

Originality/value

Provides a reflection on a unique, emergent approach to researching ethical consumer behaviour. The findings of the research will be of value to anyone researching consumer ethics or buyer behaviour in retail, grounded theorists or those interested in qualitative interactive research techniques.

Details

Qualitative Market Research: An International Journal, vol. 13 no. 3
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 1 October 2003

Lisa Mitten

Native Americans made an early appearance on the Internet in 1994. The number of Indian‐run Web sites about Native American issues, histories and cultures continues to…

829

Abstract

Native Americans made an early appearance on the Internet in 1994. The number of Indian‐run Web sites about Native American issues, histories and cultures continues to expand. Web sites are created and maintained by Indian tribes, organizations and individuals, and may be directed at tribal members, the non‐Indian public, or both. Major categories of Indian Web sites include tribes, organizations, education, media, businesses, music and languages. This article looks at 120 selected Web sites on these topics.

Details

The Electronic Library, vol. 21 no. 5
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 2 September 2014

Michael A. West, Joanne Lyubovnikova, Regina Eckert and Jean-Louis Denis

The purpose of this paper is to examine the challenges that health care organizations face in nurturing and sustaining cultures that ensure the delivery of continually…

3881

Abstract

Purpose

The purpose of this paper is to examine the challenges that health care organizations face in nurturing and sustaining cultures that ensure the delivery of continually improving, high quality and compassionate care for patients and other service users.

Design/methodology/approach

Based on an extensive review of the literature, the authors examine the current and very challenging context of health care and highlight the core cultural elements needed to enable health care organizations to respond effectively to the challenges identified.

Findings

The role of leadership is found to be critical for nurturing high-quality care cultures. In particular, the authors focus on the construct of collective leadership and examine how this type of leadership style ensures that all staff take responsibility for ensuring high-quality care for patients.

Practical implications

Climates for quality and safety can be accomplished by the development of strategies that ensure leaders, leadership skills and leadership cultures are appropriate to meet the challenges health care organizations face in delivering continually improving, high quality, safe and compassionate patient care.

Originality/value

This paper provides a comprehensive integration of research findings on how to foster quality and safety climates in healthcare organizations, synthesizing insights from academic literature, practitioner reports and policy documents to propose clear, timely and much needed practical guidelines for healthcare organizations both nationally and internationally.

1 – 10 of 29