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Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

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

Keywords

Article
Publication date: 27 November 2023

Eliza Sharma and John Ben Prince

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living…

Abstract

Purpose

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Design/methodology/approach

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

Findings

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

Originality/value

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 8 August 2023

Courtney D. Boman, Erika J. Schneider and Heather Akin

This study aims to explore how source type can influence organizational assets proposed by source credibility theory (SCT) when paired with matched situational crisis…

Abstract

Purpose

This study aims to explore how source type can influence organizational assets proposed by source credibility theory (SCT) when paired with matched situational crisis communication theory (SCCT) strategies for accidental, preventable, and victim crises. Crisis communication delivered online provides an invaluable outlet for organizations to disperse information to stakeholders quickly. It has been shown that receivers of this information have motivational assumptions about sources having their own agenda for producing content. Thus, it is important to explore how sources tasked with delivering crisis responses can influence perceptions of the sincerity and credibility of the message.

Design/methodology/approach

The researchers conducted a 3 (crisis response: matched accidental, matched preventable, matched victim) × 3 (source type: organization, CEO, The New York Times) online between-subjects experimental design (N = 623).

Findings

By identifying how the source disseminating crisis responses influences message perceptions, findings from this study recognize how the crisis response is situated in a greater context. Since perceived sincerity and credibility were found to influence message acceptance and reputation, making intentional decisions that acknowledge both within a crisis communication strategy may benefit both future practice and research applications.

Originality/value

The current study advances understandings afforded by SCCT, along with SCT, by experimentally testing the influence of these variables within crisis responses on outcomes such as account acceptance and organizational reputation.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

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