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Article
Publication date: 16 April 2024

Abdel K. Halabi

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…

Abstract

Purpose

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

Design/methodology/approach

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Findings

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

Practical implications

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Originality/value

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Details

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

Keywords

Content available
Article
Publication date: 6 January 2023

Temidayo Oluwasola Osunsanmi, Timothy O. Olawumi, Andrew Smith, Suha Jaradat, Clinton Aigbavboa, John Aliu, Ayodeji Oke, Oluwaseyi Ajayi and Opeyemi Oyeyipo

The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present…

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Abstract

Purpose

The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present 4IR era gave birth to big data sets and is beyond real estate professionals' analysis techniques. This has led to a situation where most real estate professionals rely on their intuition while neglecting a rigorous analysis for real estate investment appraisals. The heavy reliance on their intuition has been responsible for the under-performance of real estate investment, especially in Africa.

Design/methodology/approach

This study utilised a survey questionnaire to randomly source data from real estate professionals. The questionnaire was analysed using a combination of Statistical package for social science (SPSS) V24 and Analysis of a Moment Structures (AMOS) graphics V27 software. Exploratory factor analysis was employed to break down the variables (drivers) into meaningful dimensions helpful in developing the conceptual framework. The framework was validated using covariance-based structural equation modelling. The model was validated using fit indices like discriminant validity, standardised root mean square (SRMR), comparative fit index (CFI), Normed Fit Index (NFI), etc.

Findings

The model revealed that an inclusive educational system, decentralised real estate market and data management system are the major drivers for applying data science techniques to real estate professionals. Also, real estate professionals' application of the drivers will guarantee an effective data analysis of real estate investments.

Originality/value

Numerous studies have clamoured for adopting data science techniques for real estate professionals. There is a lack of studies on the drivers that will guarantee the successful adoption of data science techniques. A modern form of data analysis for real estate professionals was also proposed in the study.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 13 February 2024

Luigi Nasta, Barbara Sveva Magnanelli and Mirella Ciaburri

Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and…

Abstract

Purpose

Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Design/methodology/approach

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

Findings

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

Originality/value

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

Book part
Publication date: 30 April 2024

Linda M. Waldron, Danielle Docka-Filipek, Carlie Carter and Rachel Thornton

First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based…

Abstract

First-generation college students in the United States are a unique demographic that is often characterized by the institutions that serve them with a risk-laden and deficit-based model. However, our analysis of the transcripts of open-ended, semi-structured interviews with 22 “first-gen” respondents suggests they are actively deft, agentic, self-determining parties to processes of identity construction that are both externally imposed and potentially stigmatizing, as well as exemplars of survivance and determination. We deploy a grounded theory approach to an open-coding process, modeled after the extended case method, while viewing our data through a novel synthesis of the dual theoretical lenses of structural and radical/structural symbolic interactionism and intersectional/standpoint feminist traditions, in order to reveal the complex, unfolding, active strategies students used to make sense of their obstacles, successes, co-created identities, and distinctive institutional encounters. We find that contrary to the dictates of prevailing paradigms, identity-building among first-gens is an incremental and bidirectional process through which students actively perceive and engage existing power structures to persist and even thrive amid incredibly trying, challenging, distressing, and even traumatic circumstances. Our findings suggest that successful institutional interventional strategies designed to serve this functionally unique student population (and particularly those tailored to the COVID-moment) would do well to listen deeply to their voices, consider the secondary consequences of “protectionary” policies as potentially more harmful than helpful, and fundamentally, to reexamine the presumption that such students present just institutional risk and vulnerability, but also present a valuable addition to university environments, due to the unique perspective and broader scale of vision their experiences afford them.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Content available
Book part
Publication date: 3 May 2024

Harold DelfÍn Angulo Bustinza

Abstract

Details

International Trade and Inclusive Economic Growth
Type: Book
ISBN: 978-1-83753-471-5

Article
Publication date: 19 March 2024

Uma Mazyck Jayakumar

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to…

Abstract

Purpose

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to whiteness and antiblackness, invites us to mourn and to connect to possibility.

Design/methodology/approach

Drawing from the theoretical contributions of Cheryl Harris, Jarvis Givens and Chezare Warren, as well as the wisdom of Justice Ketanji Brown Jackson’s dissenting opinion, this paper utilizes CRT composite counterstory methodology to illuminate the antiblack reality of facially “race-neutral” admissions.

Findings

By manifesting the impossible situation that SFFA and the Supreme Court’s majority seek to normalize, the composite counterstory illuminates how Justice Jackson’s hypothetical enacts a fugitive pedagogy within a dominant legal system committed to whiteness as property; invites us to mourn, to connect to possibility and to remain committed to freedom as an intergenerational project that is inherently humanizing.

Originality/value

In a sobering moment where we face the end of race-conscious admissions, this paper uniquely grapples with the contradictions of affirmative action as minimally effective while also radically disruptive.

Content available
Book part
Publication date: 12 April 2024

Glenys Caswell

Abstract

Details

Time of Death
Type: Book
ISBN: 978-1-80455-006-9

Book part
Publication date: 26 April 2024

Sarah C. Urbanc and Lucinda Dollman

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom…

Abstract

What does special education mean for general education teachers of students with disabilities? In this chapter, we share our approach to advancing values in the classroom placement of special education students in the general education setting. We will take the reader on a journey through time with “Jessie,” a special education student, as we examine the historical exclusion of students with disabilities to their inclusion in general education schools, environments and finally, general education classrooms. In doing so, we will examine the evolution of the general education teacher's role and how the historical perspective impacts current practices. Then, we will elucidate the benefits of inclusion, not only for the special education student but for the nondisabled peers as well. We will recommend values that should be maintained and practices that should be examined. This chapter will conclude with a connection between the values and recommendations of best practices for inclusive instruction.

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements…

Abstract

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements surrounding the origin and nature of racism. Because of the evolution of racist ideas, behaviours and institutional practices and policies, there are various views about the meaning and analytical application of racism. This chapter explores how ideas of race – understood as innate and immutable human differences that can be classified and ranked hierarchically based on race – has emerged in western history and evolved over time. It examines how this has influenced social and political practices and associated policies across the evolution of modernity. The chapter specifically discusses the Atlantic slave trade and how it shaped the historical development of race and racism within the context of colonialism. It concludes with a discussion and critical review of some of the racist systems and policies which have been enforced across different multiracial countries.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Article
Publication date: 16 April 2024

Ana Rita Gonçalves, Diego Costa Pinto, Saleh Shuqair, Anna Mattila and Anel Imanbay

This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence…

Abstract

Purpose

This paper aims to bridge the extended reality framework and the luxury hospitality literature by providing insights into how immersive technologies using artificial intelligence (AI) can shape luxury value and consumer differentiation.

Design/methodology/approach

The authors conducted three experimental studies comparing immersive AI versus traditional hospitality across luxury contexts (hotels, restaurants and spas). Study 1 investigates the effect of immersive AI (vs traditional hospitality) on customers’ behavioral intentions and the need for differentiation using virtual-assisted reality. Study 2 tests the underlying mechanism of the need for differentiation and luxury value in an augmented reality context. Study 3 provides additional support for the proposed underlying mechanism using virtual-assisted reality in luxury hospitality.

Findings

The findings reveal that immersive AI (vs traditional) luxury hospitality reduces customers’ behavioral intentions of using such services and perceived luxury value. Moreover, the findings indicate that the intention to use immersive AI (vs traditional) luxury hospitality services is contingent upon customers’ need for differentiation.

Originality/value

The findings have important theoretical and managerial implications for immersive technologies in luxury hospitality. They shed light on the dynamics between integrating immersive AI into luxury hospitality and its impact on customers’ differentiation motives and perceived luxury value. The findings reveal the detrimental effect of using immersive AI (vs traditional hospitality) within this context.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

1 – 10 of 119