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Article
Publication date: 3 November 2020

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key…

Abstract

Purpose

This paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences associated with those measures.

Design/methodology/approach

The authors conduct a thorough analysis of official reports, bills and academic and news articles related to the pandemic management in France. The authors’ analysis covers the period from January 24 to July 31, 2020.

Findings

Despite previous austerity policies, France faced the health crisis with a very high level of debt, which has complicated the management of the COVID-19 crisis. Although significant, the response brought by the French government seems in the end to be rather choppy.

Originality/value

This paper highlights three elements of analysis that allow a better understanding of the budgetary management process in France. The authors first discuss the notion of budgetary flexibility. Then, they show that the growth of participatory budgets in local communities gives hope for a possible and much needed decentralization process implying a stronger commitment of citizens. Finally, they highlight a budgetary paradox; that is, massive funding of polluting industries versus ecological issues. These three elements of analysis all advocate the need for a deeper engagement among different levels of government and actors.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 4 September 2018

Delphine Gibassier, Jonathan Maurice and Charles Cho

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 29 August 2018

Matt Bolton and Frederick Harry Pitts

Abstract

Details

Corbynism: A Critical Approach
Type: Book
ISBN: 978-1-78754-372-0

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Book part
Publication date: 17 April 2018

Abstract

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Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

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Article
Publication date: 1 May 1982

Arndt Sorge, Gert Hartmann, Malcolm Warner and Ian Nicholas

Those who believe that the effects of micro‐electronics are due to the working of technical imperatives, or to the mechanisms of the capitalist system, are prone to…

Abstract

Those who believe that the effects of micro‐electronics are due to the working of technical imperatives, or to the mechanisms of the capitalist system, are prone to neglect national differences. Our suggestion is that micro‐electronics, and specifically CNC, may have different con‐sequences and be used to different ends, according to the prevailing traditions within society. We expressly include, under such traditions, technical, organisational, and labour variables. We then conjecture that the stability of work traditions will not be changed by the incidence of micro‐electronics; it will only be expressed in new ways. We thus see the development and application of supposed‐ly “high technology” as constrained by an unchanging socio‐technical tradition.

Details

Employee Relations, vol. 4 no. 5
Type: Research Article
ISSN: 0142-5455

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Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

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Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

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Book part
Publication date: 17 April 2018

Emilio Boulianne and S. Leanne Keddie

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability…

Abstract

Purpose

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?

Methodology/approach

Content analysis and interviews.

Findings

We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.

Research limitations

We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.

Originality/value

Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.

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Book part
Publication date: 17 April 2018

Hyemi Shin and Adrián Zicari

This chapter explores the adaptation and evolution of stand-alone CSR reporting in two different political economies and late-capitalist countries: Brazil and South Korea…

Abstract

Purpose

This chapter explores the adaptation and evolution of stand-alone CSR reporting in two different political economies and late-capitalist countries: Brazil and South Korea. Instead of selecting between new institutionalism and the varieties of capitalism (VOC) approach, this study attempts to explore how the interaction between converging and diverging pressures appears in the adaptation and evolution of stand-alone CSR reporting (i.e., cross-fertilization process) in two countries.

Design/methodology/approach

Using qualitative content analysis this study focuses on the frameworks of CSR reports and the way CSR issues are described within the stand-alone CSR reports of four telecommunication companies in Brazil and South Korea.

Findings

Even though CSR reports in both countries have become similar due to the convergence of frameworks of CSR reporting, the key themes and the representation on each theme are still embedded within each form of market economy: a hierarchical market economy (HME) in Brazil and a network market economy (NME) in South Korea. From a cross-fertilization perspective, this chapter shows that the adaptation and evolution of CSR reporting occurs at two different levels of CSR reporting.

Value

This study has three major values. First, it explains the two different levels of the adaptation and evolution process of CSR reporting by bringing a dynamic cross-fertilization view. Second, it provides a qualitative study that focuses on the content of CSR disclosures instead of the quantity of those disclosures. Lastly, it contributes to the academic and practical research on CSR in late-capitalist countries and in two under-researched types of political economies.

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

Keywords

Content available
Book part
Publication date: 19 June 2019

Alba Valenciano-Mañé

Based on ethnographic fieldwork carried out among market sellers in Equatorial Guinea’s capital Malabo at the height of its oil-boom in 2010–2012, this paper explores how…

Abstract

Based on ethnographic fieldwork carried out among market sellers in Equatorial Guinea’s capital Malabo at the height of its oil-boom in 2010–2012, this paper explores how prices were negotiated and set. It describes how the marketplace constitutes an important institution in Guinean society, not only as a site for provisioning, but also as a space for fostering relationships, engaging in politics and seeking social justice. The case of Equatorial Guinea helps us to re-think the notion of the just price as it is established through contingent and negotiated relations between traders, their customers and powerful political actors, rather than being the outcome of supply and demand or the result of struggles over the production and reproduction of labour. The emphasis on the political dimension of the just price speaks to key debates in the moral economy literature.

Details

The Politics and Ethics of the Just Price
Type: Book
ISBN: 978-1-78743-573-5

Keywords

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