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Article
Publication date: 7 August 2023

Josi M.A. Driessen, Anja J.E. Dirkzwager, Joke M. Harte and Henk Aarts

Imprisonment is associated with far-reaching restrictions of personal autonomy, which critically depends on the sense of agency (SoA), i.e. the experience of control over one’s…

Abstract

Purpose

Imprisonment is associated with far-reaching restrictions of personal autonomy, which critically depends on the sense of agency (SoA), i.e. the experience of control over one’s own actions and the consequences of these actions. Lack of personal choice and coercion to engage in specific actions disrupt the neurocognitive basis of SoA, which can have a profound impact on social behaviour, self-reliance and well-being. The purpose of this conceptual paper is to address the relationship between autonomy, choice restrictions and SoA in prisoners and the ability to reenter society after release.

Design/methodology/approach

This conceptual paper integrates existing empirical evidence from research on the role of personal autonomy and lack of freedom in prison and recent research using neurocognitive methods to study the processes underlying the effects of choice restrictions and coercion on SoA.

Findings

Building on prior empirical observations, the authors suggest that investigating how and when imprisonment undermines SoA through the restriction of personal choice can provide valuable insights into prisoners’ challenges in regulating and organizing their behavior and to accommodate the rules of society.

Originality/value

This conceptual paper offers directions for future research to further our understanding of autonomy restrictions on SoA in prison and its downstream consequences for societal reintegration.

Details

Journal of Criminal Psychology, vol. 13 no. 4
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 16 February 2010

Hannele Mäkelä and Salme Näsi

This paper aims to contribute to the understanding of the social aspects of corporate social responsibility (CSR) by studying a case of organizational downsizing.

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Abstract

Purpose

This paper aims to contribute to the understanding of the social aspects of corporate social responsibility (CSR) by studying a case of organizational downsizing.

Design/methodology/approach

The paper uses a theoretical framework consisting of stakeholder theory and legitimacy theory together with the concept of social contract. Textual analysis methods are used to analyse and interpret the empirical data, which consist of mass media articles.

Findings

The main finding is that key stakeholders, especially employees and their representatives and the multinational corporation (MNC) itself perceive social aspects of CSR differently. The economic dimension dominates the social aspect in the corporate representatives' argumentation. Accounting information is used as a rhetorical tool to legitimise the downsizing actions rather than for purposes of accountability and transparent informative content.

Research limitations/implications

The research is based on a detailed analysis of a specific context. This may limit the wider applicability of the findings. Even so, it adds insights to the academic literature on the varying conceptions of the social responsibilities of corporations, perceived not only by the firm itself, but also by different stakeholders.

Originality/value

The paper contributes to the literature on CSR by investigating understandings of corporate social responsibility in a case where the economic and social responsibilities of a firm are publicly debated. The study also links the theoretical debate on corporate social responsibility to a context with a complex range of political and social factors affecting the construction of the social and economic responsibilities of a firm.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 18 December 2020

Lily Kahn

This chapter investigates Yiddish-language heavy metal music as a manifestation of postvernacularity. Yiddish, the traditional language of Ashkenazic Jews, is now endangered with…

Abstract

This chapter investigates Yiddish-language heavy metal music as a manifestation of postvernacularity. Yiddish, the traditional language of Ashkenazic Jews, is now endangered with a geographically dispersed speaker base and a low rate of transmission to younger generations outside of strictly Orthodox communities. However, as the heritage language of most Ashkenazic Jews, Yiddish continues to play an important symbolic role in contemporary Jewish life even among those who do not speak or understand it. This phenomenon has been termed ‘postvernacularity’ (Shandler, 2006).

Yiddish is associated with a rich tradition of folk songs, popular songs, and ballads. Recent decades have seen a growing interest among younger generations in Yiddish language and culture, including its musical tradition. In addition to musicians specialising in traditional Yiddish song, there are also currently two bands worldwide who have produced a metal album in Yiddish: Gevolt (Israel) and Dibbukim (Sweden). The repertoire of both bands is comprised largely of classic Yiddish songs interpreted in a metal style but retaining the traditional lyrics and melodies.

The fact that these metal bands often choose to reinterpret traditional staples rather than composing original Yiddish songs can be seen as a reflection of the predominantly postvernacular status of Yiddish. The language plays an iconic role for band members and audiences. Concurrently, the fusion of familiar Yiddish songs with metal style makes a language often associated with traditional Ashkenazic society relevant to the twenty-first century.

Details

Multilingual Metal Music: Sociocultural, Linguistic and Literary Perspectives on Heavy Metal Lyrics
Type: Book
ISBN: 978-1-83909-948-9

Keywords

Article
Publication date: 8 February 2021

Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder and Al Amin

The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.

Abstract

Purpose

The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.

Design/methodology/approach

To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory.

Findings

The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style.

Research limitations/implications

This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years.

Practical implications

At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively.

Social implications

Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting.

Originality/value

This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 December 1906

EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library;…

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Abstract

EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library; and a target against which the detractors of public libraries are constantly battering. From the standpoint of the librarian, newspapers are the most expensive and least productive articles stocked by a library, and their lavish provision is, perhaps, the most costly method of purchasing waste‐paper ever devised. Pressure of circumstances and local conditions combine, however, to muzzle the average librarian, and the consequence is that a perfectly honest and outspoken discussion of the newspaper question is very rarely seen. In these circumstances, an attempt to marshal the arguments for and against the newspaper, together with some account of a successful practical experiment at limitation, may prove interesting to readers of this magazine.

Details

New Library World, vol. 9 no. 5
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 20 March 2017

Helen Tregidga

The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained campaign…

3796

Abstract

Purpose

The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained campaign against a target corporation. Situated within a consideration of power relations, the rationales underlying the production of the shadow report, and the shadow reports perceived value and limits as a shadow accounting mechanism, are investigated.

Design/methodology/approach

A Foucauldian approach to power/knowledge and truth is drawn upon in the analysis of a single case study. Alongside a consideration of the shadow report itself, interviews with both the preparers of the report and senior management of the corporation targeted comprise the main data.

Findings

The paper provides an empirical investigation into shadow reporting as a form of shadow accounting. While a range of insights are garnered into the preparation, dissemination and impact of the shadow report, key findings relate to a consideration of power relations. The perceived “truth” status of corporate accounts compared to accounts prepared by shadow accountants is problematised through a consideration of technologies of power and power/knowledge formations. Power relations are subsequently recognised as fundamental to the emancipatory potential of shadow reporting.

Research limitations/implications

Results from a single case study are presented. Furthermore, given the production of the shadow report occurred several years prior to the collection of data, participants were asked to reflect on past events. Findings are therefore based on those reflections.

Originality/value

While previous studies have considered the preparation of shadow reports and their transformative potential, this study is, the author believes, the first to empirically analyse the preparation, dissemination and perceived impacts of shadow reporting from the perspectives of both the shadow report producers and the target corporation.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 11 July 2019

Tanya Fitzgerald and Sally Knipe

This chapter traces the early beginnings of schools and schooling in Aotearoa New Zealand. We have drawn on archival evidence to identify shifting tensions between Māori and…

Abstract

This chapter traces the early beginnings of schools and schooling in Aotearoa New Zealand. We have drawn on archival evidence to identify shifting tensions between Māori and missionary, between Church and State and between local and national priorities. Despite its relative size, the history of New Zealand’s schools highlights their complex and competing origins. This educational landscape has been marked by emerging concerns and unresolved tensions regarding entry standards, academic and professional training, recruitment, and the knowledge, skills and dispositions a teacher ought to possess. There has been little consensus about how teachers should be prepared and where this training ought to occur. The absence of any uniform understanding or agreement about the effective professional training and preparation of teachers has induced a level of bureaucratization as competing interests sought to control the work of teachers.

Details

Historical Perspectives on Teacher Preparation in Aotearoa New Zealand
Type: Book
ISBN: 978-1-78754-640-0

Keywords

Article
Publication date: 1 October 1992

John Conway O'Brien

Schmoller reserves his admiration for those entrepreneurs whosucceeded in the acquisition of wealth but whose primary goal wasthe promotion of the public interest. Such…

Abstract

Schmoller reserves his admiration for those entrepreneurs who succeeded in the acquisition of wealth but whose primary goal was the promotion of the public interest. Such individuals as List, Steiner, Geibel, Abbe and von Mevissen are of this sort. Schmoller is lavish in his praise of them. Schmoller is critical of the natural economy of Adam Smith where each individual is activated by his own self‐interest. Schmoller sees in the higher law a guide to human behaviour. Moneymakers are not necessarily men of great talent. For this reason Schmoller prefers the man who is driven by the pursuit of idealistic goals. Schmoller′s historical approach to the political economy, one shared by some in the Western world, is to be contrasted with the view that the best type of social order permits the individual to pursue his self‐interest and that such a pursuit is in keeping with the social interest.

Details

International Journal of Social Economics, vol. 19 no. 10/11/12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 23 October 2009

Pablo Archel, Javier Husillos, Carlos Larrinaga and Crawford Spence

The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of…

12348

Abstract

Purpose

The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed.

Designs/methodology/approach

A discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state. Different channels of information were compared to capture both the official discourse as represented in the annual reports of the multinational and the discourse of employees and the State as represented in the media.

Findings

The results of the research show that the firm under study used SED strategically to legitimise a new production process through the manipulation of social perceptions, and that this strategy was supported implicitly and explicitly through ideological alignment with the State.

Research limitations/implications

Despite a widely‐held assumption of a pluralist political context, the State is presented here as aligning itself with corporate management as opposed to the welfare concerns of employees. Thus, future research calling for regulation of SED should preface such calls with consideration of the orientation of the State.

Originality/value

In contrast with the dominant approach to LT that considers the relationship of the firm with its stakeholders, the present study widens the scope of LT to consider the interplay between firm legitimating strategies and state support for such strategies.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 October 2009

Markus J. Milne, Helen Tregidga and Sara Walton

Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable…

9383

Abstract

Purpose

Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework to interpret and tease out business representations of sustainable development. Such representations are argued to be constitutive of the way that business has come to “know” and “do” sustainable development and, therefore, to constrain and enable particular actions and developments.

Design/methodology/approach

The study uses a mix of synthesis, interpretive and discourse analysis to locate, interpret and critically analyse a corpus of written and presentational texts produced by a New Zealand business association and eight of its founding members' early triple bottom line reports.

Findings

The business association and its members' reports are shown to present a pragmatic and middle‐way discourse on business and the environment. Through the use of rhetorical claims to pragmatism and action, this discourse suggests that businesses are “doing” sustainability. But critical analysis and interpretation within a wider framework reveal a narrow, largely economic and instrumental approach to the natural environment.

Originality/value

This paper offers a diagrammatic synthesis of the contested “middle ground” of the sustainable development debate, and thereby provides a frame of reference for further interpretational work on organisations and sustainable development.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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