Search results
11 – 20 of 23This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…
Abstract
Purpose
This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.
Design/methodology/approach
The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.
Findings
This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.
Research limitations/implications
There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.
Practical implications
From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.
Social implications
Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.
Originality/value
To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.
Details
Keywords
The purpose of this paper is to analyse Cunard’s marketing communications during a period of significant social and economic change. The intention is to show, firstly, how the…
Abstract
Purpose
The purpose of this paper is to analyse Cunard’s marketing communications during a period of significant social and economic change. The intention is to show, firstly, how the company sought to meet and influence potential passengers’ understanding of their travel needs and, secondly, how these would be met.
Design/methodology/approach
The companies’ marketing communications are analysed using Maslow’s hierarchy. This is a well known descriptor of human needs.
Findings
Beyond a description and review of Cunard’s advertising, Maslow’s model of needs is shown to provide a rationale to the company’s approach. In particular, it gives an understanding of the continued, though changing, use of images of the ship to meet the needs of different cohorts of passengers. It shows how carefully constructed images in both word and picture assuaged passengers’ concerns over social needs and how the company promised to meet the highest needs, whether that be for the holiday maker or the emigrant.
Research limitations/implications
During much of the period under discussion, much of the advertising design work was done in house. Though none of these files have survived, other sources of information (for example, house magazines and internal correspondence) provide an understanding of Cunard’s attitude to its customers and the business opportunities it saw in a changing market. Where specific dates for documents are not available, a chronology of ship building and use has been applied.
Practical implications
This paper shows how a well-established model can be used in a different way, adding to the understanding of a company adapting to changing social and economic conditions.
Originality/value
To the best of author’s knowledge, this is the first time that Maslow’s hierarchy has been used explicitly as a tool to analyse marketing and advertising material. Though the existing literature includes some discussion of shipping line posters visual content, there is little further discussion of their content or purpose in a changing social context. This paper provides a more structured analytical view.
Details
Keywords
NEXT TO banking, we are informed, Business Consultancy is the most favoured profession for graduates in the United States and it is likely, as in so much else, that here in…
Abstract
NEXT TO banking, we are informed, Business Consultancy is the most favoured profession for graduates in the United States and it is likely, as in so much else, that here in Britain the same trend will be followed. It follows, as the famous query in a one‐time quiz member put it, that ‘it all depends on what you mean by Business Consultancy’.
Fevzi Okumus, Mehmet Ali Köseoglu, Alfonso Morvillo and Mehmet Altin
This paper aims to critically review current strategic management (SM) research and discuss future directions for SM research in the hospitality and tourism (HT) field.
Abstract
Purpose
This paper aims to critically review current strategic management (SM) research and discuss future directions for SM research in the hospitality and tourism (HT) field.
Design/methodology/approach
The study reviews and synthetizes current SM research.
Findings
The findings suggest that SM research in the HT field has made good progress over the past three decades; however, there is still a gap between the SM research in the generic and HT fields.
Practical implications
This paper offers specific theoretical and practical implications for SM in the HT field.
Originality/value
This paper provides a clear perspective on future developments of SM research in the HT field.
Details
Keywords
S. Alshawi and W. Al‐Karaghouli
This paper reflects on experiences when traditional IT approaches were used to design large IT systems and ended in failure. The main reflections focus on the reasons for system…
Abstract
This paper reflects on experiences when traditional IT approaches were used to design large IT systems and ended in failure. The main reflections focus on the reasons for system failure and how they relate to the diversity of knowledge, managing knowledge, and the understanding gaps that may exist between the business and the system developers. The study reveals that the understanding gaps mainly result from lack of knowledge of business operations on the developer side, matched by lack of technical appreciation and knowledge on the user side. To help address the knowledge‐gap problem, a practical approach employing soft‐systems, diagramming and set mapping techniques is proposed and described.
Details
Keywords
Early research into Agile approaches explored particular practices or quantified improvements in code production. Less well researched is how Agile teams are managed. The project…
Abstract
Purpose
Early research into Agile approaches explored particular practices or quantified improvements in code production. Less well researched is how Agile teams are managed. The project manager (PM) role is traditionally one of “command and control” but Agile methods require a more facilitative approach. How this changing role plays out in practice is not yet clearly understood. The purpose of this paper is to provide insight into how adopting Agile techniques shape the working practices of PMs and critically reflect on some of the tensions that arise.
Design/methodology/approach
An ethnographic approach was used to surface a richer understanding of the issues and tensions faced by PMs as Agile methods are introduced. Ethnographic fiction conveys the story to a wider audience.
Findings
Agile approaches shift responsibility and spread expert knowledge seeming to undermine the traditional PM function. However, the findings here show various scenarios that allow PMs to wrest control and become more of a “gate-keeper”. Ethnographic fiction communicates a sense of the PMs frustration with the conflict between the need to control and the desire for teams to take more responsibility.
Originality/value
Stories provide insight and communicate the experiential feel behind issues faced by PMs adopting Agile to surface useful knowledge. The objective is not how to measure knowledge, but how to recognize it. These reflections are valuable to fellow researchers as well as practitioners and contribute to the growing literature on Agile project management.
Details
Keywords
Jovan Velroy Fernandes and Ewa Krolikowska
The purpose of this paper is to contribute to the conceptualisation of the festival customer experience by proposing a new framework based on three interrelated concepts: event…
Abstract
Purpose
The purpose of this paper is to contribute to the conceptualisation of the festival customer experience by proposing a new framework based on three interrelated concepts: event design, social environment and digital environment.
Design/methodology/approach
The authors use a theory adaptation research design to adapt an existing customer experience framework to the specific context of festival customer experience based on the literature on customer experience and experiential marketing within events, festivals, tourism and leisure.
Findings
Based on this new conceptual framework, the authors identify interrelationships between event design, social environment and digital environment which can be managed by festival organisers to improve the customer experience.
Research limitations/implications
This study’s analysis identifies five areas which are crucial for managing the contemporary festival customer experience. It offers researchers a conceptual framework for further development.
Originality/value
The paper proposes a new conceptual framework for festival customer experience which can be used to improve brand experiences at festivals. This is an emerging area which warrants further attention since festivals provide a valuable opportunity for brands to engage and build relationships with prospective and existing customers. This study is the first to combine insights from the interrelationships between event design, digital environment and social environment to better understand how to improve the management of brand experiences at festivals.
Details
Keywords
Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
Details
Keywords
Eelon Mikael Lappalainen, Olli Seppänen, Antti Peltokorpi and Vishal Singh
With the ongoing digitalization of the construction industry (CI), situational awareness (SA) is becoming increasingly important in construction management. The purpose of this…
Abstract
Purpose
With the ongoing digitalization of the construction industry (CI), situational awareness (SA) is becoming increasingly important in construction management. The purpose of this article is to identify the requirements of SA system development in the CI and to provide recommendations for the future development of SA systems.
Design/methodology/approach
In this exploratory multi-case research study, a literature review and five Finnish cases were used to gather the evidence on how system developers have planned SA systems and what motives and objectives were behind their development efforts. An analysis of the cases, along with a review of SA models and concepts from other sectors, was used to identify requirements and deficiencies of the SA systems developed by CI actors.
Findings
This study reveals deficiencies in the recent SA systems. The systems seemed to be based on traditional project models, in which the role of the individual as the creator and interpreter of an SA system is still significant. Major requirements and future development of the systems are related to better SA levels of perception and projection and data quality.
Research limitations/implications
This study contributes to an understudied area of SA in the construction context and provides new insights into how construction companies develop their SA systems. The main study limitations are its geographically limited case selection and the limited generalizability of the results.
Practical implications
The research (1) shows what requirements and systemic weaknesses SA developers in the CI must consider in future development work and (2) shows developers the requirements to obtain holistic SA.
Originality/value
The study provides insights into the content of newly developed SA models and integrates developers' requirements into the SA theory.
Details