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Article
Publication date: 30 August 2023

Stephen P. Walker

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.

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: 30 September 2022

Anis Elgarna

Paley's and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions based on a complete orthonormal system of Dunkl kernels generalizing the classical…

Abstract

Purpose

Paley's and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions based on a complete orthonormal system of Dunkl kernels generalizing the classical exponential system defining the classical Fourier series.

Design/methodology/approach

Although the difficulties related to the Dunkl settings, the techniques used by K. Sato were still efficient in this case to establish the inequalities which have expected similarities with the classical case, and Hardy and Paley theorems for the Fourier–Bessel expansions due to the fact that the Bessel transform is the even part of the Dunkl transform.

Findings

Paley's inequality and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions.

Research limitations/implications

This work is a participation in extending the harmonic analysis associated with the Dunkl operators and it shows the utility of BMO spaces to establish some analytical results.

Originality/value

Dunkl theory is a generalization of Fourier analysis and special function theory related to root systems. Establishing Paley and Hardy's inequalities in these settings is a participation in extending the Dunkl harmonic analysis as it has many applications in mathematical physics and in the framework of vector valued extensions of multipliers.

Details

Arab Journal of Mathematical Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1319-5166

Keywords

Article
Publication date: 31 May 2023

Yoritoshi Hara and Hitoshi Iwashita

This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected…

Abstract

Purpose

This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected employee performance.

Design/methodology/approach

Firm strategies are assumed to follow the principles of legitimacy and efficiency. However, these principles are often contradictory and incompatible. This study explored how companies legitimized non-remote work during the pandemic in Japan, and how in-person work practices affected individual employee productivity. The authors conducted a survey in the country, and the collected data was quantitatively analyzed.

Findings

On the basis of our empirical study on institutional work providing rationales for maintaining existing business practices, the authors found that Japanese companies often used institutional logics that included the inevitability of employees’ obedience to company policy, the lack of employees’ digital resources at home and the necessity of face-to-face customer dealing to legitimize their non-adoption of telework, even amid the emergency. The findings also indicate that the adoption of in-person work was negatively related to individual employee performance.

Originality/value

The current study aims to make a theoretical contribution to the literature on institutional maintenance and institutional work, which, till now, has only focused on institutional change rather than institutional maintenance. Second, few studies have empirically investigated the contradiction between legitimacy and efficiency, although the literature on organizational legitimacy assumes that individuals and organizations are not always rational.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Open Access
Article
Publication date: 9 February 2024

Mustapha Immurana, Kwame Godsway Kisseih, Ibrahim Abdullahi, Muniru Azuug, Ayisha Mohammed and Toby Joseph Mathew Kizhakkekara

Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa…

Abstract

Purpose

Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa. These disorders are therefore major contributors to the burden of diseases and disability. While an enhancement in income is seen as a major approach towards reducing the burden of these disorders, empirical evidence to support this view in the African context is lacking. This study therefore aims to examine the effect of per capita income growth on bipolar and depression disorders across African countries.

Design/methodology/approach

The study uses data from secondary sources comprising 42 African countries over the period, 2002–2019, to achieve its objective. The prevalence of bipolar and major depressive disorders (depression) are used as the dependent variables, while per capita income growth is used as the main independent variable. The system Generalised Method of Moments regression is used as the estimation technique.

Findings

In the baseline, the authors find per capita income growth to be associated with a reduction in the prevalence of bipolar (coefficient: −0.001, p < 0.01) and depression (coefficient: −0.001, p < 0.1) in the short-term. Similarly, in the long-term, per capita income growth is found to have negative association with the prevalence of bipolar (coefficient: −0.059, p < 0.01) and depression (coefficient: −0.035, p < 0.1). The results are similar after robustness checks.

Originality/value

This study attempts at providing the first empirical evidence of the effect of per capita income growth on bipolar and depression disorders across several African countries.

Details

Journal of Public Mental Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 9 October 2023

Shaizy Khan and Seema Gupta

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This…

Abstract

Purpose

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.

Design/methodology/approach

Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.

Findings

The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.

Practical implications

The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.

Social implications

Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.

Originality/value

Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 23 October 2023

Welcome Kupangwa, Shelley Maeva Farrington and Elmarie Venter

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in…

Abstract

Purpose

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in indigenous African business-owning families.

Design/methodology/approach

This study adopts a multiple case study design and draws on semi-structured face-to-face interviews to collect data from participants in seven indigenous Black business-owning families located in South Africa. The software ATLAS.ti was utilised to manage the data and reflexive thematic analysis was undertaken.

Findings

The analysis reveal four themes describing how transmission factors facilitate favourable conditions for successful TVT in IBSA business-owning families, namely, authoritarian parenting, a loving and connected family relational climate, the continuous reinforcement of autonomy during childhood development and family authenticity in the face of societies dominant values climate. Furthermore, value similarity is perceived to exist among the different family generations in the business-owning families.

Originality/value

This study is among the first to adopt the value acquisition model to empirically examine successful TVT and examine the extent of value similarity or dissimilarity, using the business-owning family as the unit of analysis. Novel contributions to family business literature and practices are proposing a model for TVT in an African context and studying relationships from a business-owning family perspective. The model for TVT could be used to socialise the NextGen members into value sets and behaviours that help business-owning families preserve their entrepreneurial legacy and family business longevity.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Open Access
Article
Publication date: 29 February 2024

Frank Nana Kweku Otoo

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management…

Abstract

Purpose

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Design/methodology/approach

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

Findings

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

Originality/value

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

Article
Publication date: 28 December 2023

Somayeh Ghorbani and Seyed Ebrahim Jafari

The present study aimed to develop the competencies of 21st-century learners by considering the characteristics of the education element in the curricula.

Abstract

Purpose

The present study aimed to develop the competencies of 21st-century learners by considering the characteristics of the education element in the curricula.

Design/methodology/approach

The study employed a qualitative research design and a content analysis technique. The research population consisted of 20 curriculum design professors selected via a snowball sampling method until data saturation was reached. The research instrument was semistructured interviewing. The content validity of the interview questions was determined according to 5 curriculum design experts' opinions. Four credibility, transferability, dependability and confirmability criteria were used to increase the accuracy of qualitative data. The findings were analyzed using thematic analysis (structural-interpretive) through open, axial and selective coding.

Findings

Education characteristics in competency-based curricula were categorized into knowledge, skills, attitude and educational values. Knowledge includes pedagogical knowledge, content knowledge, pedagogical content knowledge and pedagogical technological knowledge; teaching skills include organization, facilitation, care and flexibility; educational attitudes consist of educational and pedagogical attitudes; and educational values include individual and group-social values.

Originality/value

The present research put three critical dimensions together: the competencies of the new-age learners from the perspective of the curriculum, which is the heart of the education process and is aimed at sustainable development, which is the priority of the countries today.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 24 October 2023

Brandon Gustafson, Nadia Pomirleanu and Babu John-Mariadoss

The COVID pandemic has prompted B2B and industrial marketing scholars to understand more about how external disruptions impact parties involved in B2B transactions. This paper…

Abstract

Purpose

The COVID pandemic has prompted B2B and industrial marketing scholars to understand more about how external disruptions impact parties involved in B2B transactions. This paper aims to adopt an ecosystem perspective to conceptually classify the interactions between actors involved in B2B ecosystems.

Design/methodology/approach

This conceptual paper presents a framework across multiple levels of ecosystem interactions (at micro, meso and macrolevels) to illustrate how value cocreation and knowledge flows (as mechanisms underlying B2B relationships) are related to firm performance.

Findings

Based on this framework, this paper offers propositions and several research questions about the effects of disruptions and how they propagate among these essential business ecosystem elements.

Originality/value

This conceptual framework underscores the vital role of relationships and interactions in shaping B2B ecosystems, especially during disruptive periods. With a greater understanding of how these interactions operate across levels (micro, meso and macro), scholars and practitioners may be better able to navigate disruptive periods.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

1 – 10 of 45