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Abstract

Details

New England Journal of Entrepreneurship, vol. 21 no. 2
Type: Research Article
ISSN: 2574-8904

Open Access
Article
Publication date: 11 January 2022

Ed Vosselman

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian…

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Abstract

Purpose

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

Design/methodology/approach

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Findings

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Research limitations/implications

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

Practical implications

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

Originality/value

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 30 October 2023

Giacomo Pigatto, John Dumay, Lino Cinquini and Andrea Tenucci

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA…

Abstract

Purpose

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Design/methodology/approach

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

Findings

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

Originality/value

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 14 October 2021

Lisa Sugiura

Abstract

Details

The Incel Rebellion: The Rise of the Manosphere and the Virtual War Against Women
Type: Book
ISBN: 978-1-83982-257-5

Open Access
Article
Publication date: 17 April 2018

Angeline Villanueva Yang, Marilee Bresciani Ludvik, Caren L. Sax, Sylvia Garcia-Navarrete, Wendy Bracken, J. Luke Wood and Charles Iyoho

The purpose of this paper is to explore whether attention, emotion, and cognitive regulation (CR) may be strategies to advance one’s ethnic identity.

2002

Abstract

Purpose

The purpose of this paper is to explore whether attention, emotion, and cognitive regulation (CR) may be strategies to advance one’s ethnic identity.

Design/methodology/approach

The paper is presented in three parts. The first section discusses integrative inquiry (INIQ) (Bresciani Ludvik et al., 2016), a mindfulness methodology and mindful inquiry training program, as a potential pathway to help mitigate stress and enhance healthy development and well-being strategies that combat stressors related to ethnic and racial identity; and increase opportunities for positive ethnic identity development. INIQ was designed to influence areas of the brain associated with attention regulation, emotion regulation, and CR in order to decrease stress and anxiety, and heighten executive functions of undergraduate and graduate students. The second section discusses an exploratory study to see whether INIQ resulted in higher mean scores for participants on their ethnic identity, as assessed by the multigroup ethnic identity measure (Phinney, 1992).

Findings

The results indicated that there was a significant increase in pre-test and post-test scores for mindfulness (p=0.001) as well as the dependent measure for learning exploration (p=0.028) among 30 undergraduate, master’s- and doctoral-seeking students. There was also a non-significant increase for clear understanding (p=0.15) and overall ethnic identity achievement (p=0.387); and non-significant decrease for ethnic belonging (p=0.424).

Originality/value

These findings suggest that INIQ may increase students’ ethnic learning exploration, which is an important process in ethnic identity development (Phinney and Ong, 2007). This study also suggests that INIQ increases mindfulness in participants. The authors conclude with a discussion and recommendations to future INIQ and other diversity centered student support practitioners interested in influencing positive ethnic identity formation.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 30 August 2024

Ioan Mihangel Charnley-Parry, Elias Keller, Ivan Sebalo, John Whitton, Linden J. Ball, Beth Helen Richardson and John E. Marsh

Nuclear energy is a contested topic, requiring trade-offs in energy independence, ethicality and uncertainty. Anthropogenic climate change complicates these decisions further…

Abstract

Purpose

Nuclear energy is a contested topic, requiring trade-offs in energy independence, ethicality and uncertainty. Anthropogenic climate change complicates these decisions further, with nuclear energy competing with other low-carbon and sustainable energy sources. Decisions about nuclear energy’s role, as part of a sustainable energy system, must be made in cooperation with all stakeholders. However, it is unclear how the public is involved in these decisions in the UK. This study aims to address this gap, exploring the degree to which public participation has occurred in the UK.

Design/methodology/approach

This paper conducted a scoping review of public participation in UK nuclear energy decision-making in the context of sustainable energy transitions, where the government retains and promotes nuclear energy as part of a sustainable energy system. Following a systematic literary search, this paper reviewed 28 academic and grey literature documents.

Findings

Public participation has primarily been conducted as consultations rather than active participation. There is limited evidence that consultations have meaningfully contributed to politically and socially responsible (i.e. individuals and groups working together for community benefit) decision-making, with public opinion on nuclear energy’s role being divided and is influenced by how it is framed.

Originality/value

Social aspects of nuclear energy development have historically received less attention than environmental and economic elements; the role of engagement and participation is relatively rare. Modern literature reviews in this context are largely absent, a gap this paper originally contribute to. This paper suggest ways in which how effective, inclusive engagement process could contribute to a fairer, responsible decision-making process and energy system in the UK.

Details

Journal of Responsible Production and Consumption, vol. 1 no. 1
Type: Research Article
ISSN: 2977-0114

Keywords

Open Access
Book part
Publication date: 19 November 2020

Abstract

Details

The Impact of Global Drug Policy on Women: Shifting the Needle
Type: Book
ISBN: 978-1-83982-885-0

Open Access
Book part
Publication date: 16 October 2020

Abstract

Details

Gender and the Violence(s) of War and Armed Conflict: More Dangerous to Be a Woman?
Type: Book
ISBN: 978-1-78769-115-5

Open Access

Abstract

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 9 no. 1
Type: Research Article
ISSN: 2077-5504

Open Access
Article
Publication date: 25 October 2018

Norah Almusharraf

An examination of the research literature suggests that no attempt has been made to examine learner autonomy development within female university-level English as a Foreign…

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Abstract

Purpose

An examination of the research literature suggests that no attempt has been made to examine learner autonomy development within female university-level English as a Foreign Language (EFL) students in the Kingdom of Saudi Arabia. Given that English has become the world’s predominant lingua franca for academia, business, and politics, the purpose of this paper, therefore, is to fill this gap in the literature.

Design/methodology/approach

This is a qualitative case study that aims to explore learner autonomy in vocabulary development.

Findings

The results showed that teachers are cognizant of the concept of learner autonomy. However, they are not all certain of the benefits of autonomous vocabulary learning. This study reveals how six adult learners’ levels of autonomy are highly influenced by their teachers’ practices. This study draws out suggestions for English language teachers who promote learner autonomy theory and practice. It also offers specific guidance, models, and adapted learning approaches of how to promote autonomy inside the classroom.

Research limitations/implications

This study encountered several limitations. The first is time: the study took place over the course of two months in the Summer of 2016, when students were fully encumbered with schoolwork and social duties. The recruitment of participants during that time was a challenge. Some of the students who agreed to participate in the study were not fully engaged in the research. Additionally, the study faced difficulties with faculty commitment – one of the professors delayed the interview session multiple times and perceived some of the interview questions negatively. In addition, Dickinson’s (1993) characteristics of learner autonomy are largely related to the opportunities that are presented to the students by the teacher. It appears that Dickinson’s scale was meant to be used to identify students’ level of autonomy, particularly inside the classroom. However, because of some of the examples of activities pertaining to how they learned vocabulary outside the classroom, they were not related to classroom teaching. Also, the number of the participants is limited in this study.

Practical implications

A future study could be undertaken to measure and quantitatively analyze learners’ vocabulary development on a larger scale. Research could also be conducted using a pretest, an intervention, and a posttest to measure the effectiveness of learning vocabulary autonomously. In addition, other pedagogical approaches could be utilized to measure EFL students’ intrinsic motivation and autonomy, which play critical roles in learning. Allowing learners to self-select their preferred method of learning can help them to develop their vocabulary knowledge. The findings from this study reveal that learner autonomy plays a significant role in enhancing EFL students’ vocabulary development.

Originality/value

When students learn vocabulary autonomously, they are better able to source the lingua franca’s core pronunciation of a word and its spelling without the influence of the teacher’s cultural background. Given the magnitude of teachers’ workloads, they may lack the time for designing lessons that adequately meet the needs of diverse learners. Therefore, the practical way to ameliorate the problem of inadequate time is to provide them with methods (e.g. using strategies such as inquiry-based learning, problem-based learning, and project-based learning) that they can use to more readily foster learner autonomy.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

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