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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

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

Article
Publication date: 1 February 2024

Jeffrey Wiebe

The purpose of this study is to understand how and why consumers engage in market-shaping activities on behalf of firms.

Abstract

Purpose

The purpose of this study is to understand how and why consumers engage in market-shaping activities on behalf of firms.

Design/methodology/approach

This study uses a combination of archival, netnographic and interview methods to examine how consumers responded to the entry of Tesla into the U.S. automotive market.

Findings

Consumers are driven to engage in supportive institutional work by the culturally resonant ideologies embodied in Tesla’s strategic orientation. This work takes both discursive and practical forms and sees consumers adopting responsibilities typically associated with other actors, including activists and sales professionals.

Originality/value

In developing an account of an understudied phenomenon – consumers’ firm-supportive market shaping – this research extends theorization around institutional work and cultural branding.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Open Access
Article
Publication date: 7 November 2023

Gabriela Walker

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a…

Abstract

Purpose

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a multi-systemic view of factors that influence a person's life, where people with disabilities are active actors in the development of the world. The increased awareness about interconnectedness, globalization, inter- and trans-disciplinarity, influences on human experience, greening, sustainability, inequality, inequity and lack of opportunities is shifting how people think about potential and growth.

Design/methodology/approach

The methodological approach is qualitative, interpretive research.

Findings

In disability studies, the Ecological Model of Disabilities helps reframe this uniqueness as part of the spectrum of human experiences. In special education, the Ecoducation Model helps reframe the learning experience.

Research limitations/implications

This research is conceptual, but it is also all-inclusive, rendering itself to a wide application in educational settings.

Practical implications

The Ecoducation Model for Special Education is specific to the education of children and adults with disabilities, and it is directly compatible with the broader Ecological Model of Disabilities. These ecological models can be applied to all levels of the ecological system, and to different ecodemes of population. Nevertheless, the ecological models need to be locally implemented, with general principles tailored to national traditions, laws and resources.

Social implications

Advocating for the pursuit of individual well-being within the larger society, both models call for practical changes in a multitude of areas, including legislation and policy, training of professional personnel, sufficient financial input in programs designed for the care of children and adults with disabilities, change in societal mentalities to fight discrimination, disempowerment and isolation. Because the scope of ecological frameworks is incommensurate, being both interdisciplinary and transdisciplinary, further research possibilities are countless. The ecological perspective opens the fields of disability studies and special education to new theoretical and empirical possibilities.

Originality/value

Two epistemological models are described as new frameworks in disability studies: the Ecological Model of Disabilities and the Ecoducation Model for Special Education. Both are original models that look into the education and inclusion of the person with disabilities.

Details

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

Keywords

Article
Publication date: 3 January 2024

Sudhir Rama Murthy, Thayla Tavares Sousa-Zomer, Tim Minshall, Chander Velu, Nikolai Kazantsev and Duncan McFarlane

Advancements in responsive manufacturing have been supporting companies over the last few decades. However, manufacturers now operate in a context of continuous uncertainty. This…

Abstract

Purpose

Advancements in responsive manufacturing have been supporting companies over the last few decades. However, manufacturers now operate in a context of continuous uncertainty. This research paper explores a mechanism where companies can “elastically” provision and deprovision their production capacity, to enable them in coping with repeated disruptions. Such a mechanism is facilitated by the imitability and substitutability of production resources.

Design/methodology/approach

An inductive study was conducted using Gioia methodology for this theory generation research. Respondents from 20 UK manufacturing companies across multiple industrial sectors reflected on their experience during COVID-19. Resource-based view and resource dependence theory were employed to analyse the manufacturers' use of internal and external production resources.

Findings

The study identifies elastic responses at four operational levels: production-line, factory, company and supply chain. Elastic responses that imposed variable-costs were particularly well-suited for coping with unforeseen disruptions. Further, the imitability and substitutability of manufacturers helped others produce alternate goods during the crisis.

Originality/value

While uniqueness of production capability helps manufacturers sustain competitive advantage against competitors during stable operations, imitability and substitutability are beneficial during a crisis. Successful manufacturing companies need to combine these two approaches to respond effectively to repeated disruptions in a context of ongoing uncertainties. The theoretical contribution is in characterising responsive manufacturing in terms of resource heterogeneity and resource homogeneity, with elastic resourcing as the underlying mechanism.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 13 February 2024

Mark Adrian Govier

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…

Abstract

Purpose

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

Design/methodology/approach

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

Findings

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

Originality/value

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

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

Mariam Aljassmi, Awadh Ahmed Mohammed Gamal, Norasibah Abdul Jalil and K. Kuperan Viswanathan

It is widely argued that money laundering (ML) is not a new phenomenon and the pervasiveness of ML is associated with some severe economic, social and political costs. Due to the…

Abstract

Purpose

It is widely argued that money laundering (ML) is not a new phenomenon and the pervasiveness of ML is associated with some severe economic, social and political costs. Due to the lack of studies on the ML’s issue in the UAE, this study aims to examine the determinants of ML in the country between 1975 and 2020.

Design/methodology/approach

The autoregressive distributed lag bounds testing results demonstrate the presence of long-run relationship between ML and the selected macroeconomics variables. The analysis is validated by the dynamic ordinary least squares, the fully modified ordinary least squares and the canonical co-integration regression estimators.

Findings

The estimation result reveals that while the real estate market, outflow of money, arms procurement and size of the underground economy influences the size of ML positively, gold trade, the level of financial development and the size of economic activities are negatively associated with ML, both in the short- and long-run.

Originality/value

Up to date from a country-level analysis, no study has been devoted to the ML in UAE, except for Aljassmi et al. (2023). To the best of the authors’ knowledge, this study is the first to investigate the determinants of laundered money in the UAE economy. Based on these outcomes, strategies and measures which will deter the laundering of illicit funds through the real estate and gold market, remittance system, financial system and arms procurement contracts in the UAE are recommended.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 1 May 2023

Elizabeth A. Cudney, Clair Reynolds Kueny and Susan L. Murray

As healthcare continues to become more expensive and complex, considering the voice of the patient in the design and operation of healthcare practices is important. Wound care and…

Abstract

Purpose

As healthcare continues to become more expensive and complex, considering the voice of the patient in the design and operation of healthcare practices is important. Wound care and rural healthcare scenarios pose additional complexities for providers and patients. This study sought to identify key determinants of patient service quality in wound care.

Design/methodology/approach

Patients at the wound care/ostomy clinic (WOC) in a rural hospital were surveyed using the Kano model. The Kano model enables the categorization of quality attributes based on the attributes' contribution to the subject's overall satisfaction (and dissatisfaction). Chi-square goodness-of-fit testing, multinomial analysis and power analysis were then used to determine the Kano categories for each satisfaction-related attribute.

Findings

The analyses resulted in 14 one-dimensional attributes and 3 indeterminable attributes. For the one-dimensional attributes, customer satisfaction is directly proportional to the level of performance for that attribute. The one-dimensional attributes included providing correct care on the first, provision of necessary supplies for care, appropriately qualified medical staff and confidence in care provided by medical staff, among others. Understanding the attributes important to the patient drive patient-centered care, which improves positive patient outcomes and recovery. These attributes can then be used by healthcare professionals to design patient-centric processes and services. This research provides a framework for incorporating the voice of the patient into healthcare services.

Research limitations/implications

While the research methodology can be used in other healthcare settings, the findings are not generalizable to other wound care clinics. This research was conducted in one small, rural hospital. In addition, the sample size was small due to the size of the wound clinic; therefore, an analysis of the differences between demographics could not be performed.

Practical implications

Considering the perspectives of rural wound care patients is important, as the patients are an under-served population with unique challenges related to patient care. The research findings detail rural patients' expectations during wound care treatments, which enable the clinic to focus on improving patient satisfaction. This research contributes to understanding the factors that are important to patient satisfaction in wound care. Further, the methodology presented can be applied to other healthcare settings.

Originality/value

While studies exist using the Kano model in healthcare and the literature is sparse in rural healthcare, this is the first case study using the Kano model in wound care to understand patient preferences.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 2 April 2024

Yixue Shen, Naomi Brookes, Luis Lattuf Flores and Julia Brettschneider

In recent years, there has been a growing interest in the potential of data analytics to enhance project delivery. Yet many argue that its application in projects is still lagging…

Abstract

Purpose

In recent years, there has been a growing interest in the potential of data analytics to enhance project delivery. Yet many argue that its application in projects is still lagging behind other disciplines. This paper aims to provide a review of the current use of data analytics in project delivery encompassing both academic research and practice to accelerate current understanding and use this to formulate questions and goals for future research.

Design/methodology/approach

We propose to achieve the research aim through the creation of a systematic review of the status of data analytics in project delivery. Fusing the methodology of integrative literature review with a recently established practice to include both white and grey literature amounts to an approach tailored to the state of the domain. It serves to delineate a research agenda informed by current developments in both academic research and industrial practice.

Findings

The literature review reveals a dearth of work in both academic research and practice relating to data analytics in project delivery and characterises this situation as having “more gap than knowledge.” Some work does exist in the application of machine learning to predicting project delivery though this is restricted to disparate, single context studies that do not reach extendible findings on algorithm selection or key predictive characteristics. Grey literature addresses the potential benefits of data analytics in project delivery but in a manner reliant on “thought-experiments” and devoid of empirical examples.

Originality/value

Based on the review we articulate a research agenda to create knowledge fundamental to the effective use of data analytics in project delivery. This is structured around the functional framework devised by this investigation and highlights both organisational and data analytic challenges. Specifically, we express this structure in the form of an “onion-skin” model for conceptual structuring of data analytics in projects. We conclude with a discussion about if and how today’s project studies research community can respond to the totality of these challenges. This paper provides a blueprint for a bridge connecting data analytics and project management.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 6 December 2023

Ifedolapo Helen Babalola, Clinton Ohis Aigbavboa, John Aliu and Ayodeji Emmanuel Oke

The workforce upon which the construction industry relies, known as human resources (HRs), faces challenges such as poor management, inadequate implementation of human resource…

Abstract

Purpose

The workforce upon which the construction industry relies, known as human resources (HRs), faces challenges such as poor management, inadequate implementation of human resource management practices (HRMPs) and psychosocial issues. This study aims to identify and assess the impact of emotional intelligence (EI) attributes on the implementation of HRMPs in the Nigerian construction industry (NCI) to enhance business performance as well as the performance and productivity of HRs.

Design/methodology/approach

A mixed-methods research design combining qualitative and quantitative approaches was used to gather expert perspectives on specific EI attributes. Data analysis involved the use of interquartile deviation, median, standard deviation, mean, Cronbach’s alpha and exploratory factor analysis (EFA).

Findings

The study identified 12 EI attributes that influenced HRMPs implementation, with 1 attribute having a very high impact (9.00–10.00) and 11 scoring high impact (7.00–8.99). Further analysis using EFA resulted in the identification of two major attribute clusters: “team relationship” and “self-management”.

Practical implications

These findings have significant implications for construction professionals, HRs and policymakers, as they address the challenges faced by construction stakeholders in terms of physical and mental well-being, which can affect their emotions while carrying out construction activities. Construction organizations should consider incorporating support systems into their policies to influence HRMPs implementation in the workplace.

Originality/value

The study provides valuable insights for developing nations such as Nigeria regarding the essential EI attributes for successful HRMPs implementation.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

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