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Article
Publication date: 5 December 2020

Kate Thuy Mai

The purpose of this essay is to reflect on my personal experience on my teaching performance during the COVID-19 pandemic and to share my investigation into the nature of…

Abstract

Purpose

The purpose of this essay is to reflect on my personal experience on my teaching performance during the COVID-19 pandemic and to share my investigation into the nature of performance phenomenon.

Design/methodology/approach

I reflected on my personal experience and thoughts about the phenomenon of performance.

Findings

My reflection points to an understanding that performance is a social-natural phenomenon, which can only be enabled and directed but cannot be controlled.

Originality/value

I shared some implications for understanding the nature of performance and performance management from an integrated worldview of physics, biology, psychology and neuroscience.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 9 March 2022

Zahirul Hoque, Kate Mai and Esin Ozdil

This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and…

2291

Abstract

Purpose

This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric.

Design/methodology/approach

Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis.

Findings

This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric.

Research limitations/implications

While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic.

Originality/value

This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 5 May 2022

Kate Thuy Mai and Zahirul Hoque

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their…

Abstract

Purpose

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process.

Design/methodology/approach

Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents.

Findings

The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability.

Research limitations/implications

Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates.

Practical implications

The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours.

Social implications

The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices.

Originality/value

Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 15 December 2020

Mark Covaleski and Zahirul Hoque

Abstract

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Article
Publication date: 6 April 2012

Enza Gandolfo

Deleuze and Guattari have argued that in art, including literature, the senses get hold of the world in a non‐conceptual or “sensational” way, adding “new varieties” that can lead…

Abstract

Purpose

Deleuze and Guattari have argued that in art, including literature, the senses get hold of the world in a non‐conceptual or “sensational” way, adding “new varieties” that can lead to new ways of knowing and seeing. The purpose of this paper is to explore the nature of multi‐disciplinary, practice‐led research in creative writing as a form of knowledge making in qualitative research.

Design/methodology/approach

The author uses her own writing, especially the novel Swimming (Vanark Press, 2009), which is situated in the broader context of feminist fiction writing, as a subversive feminist project that aims to intervene in and challenge the dominant narratives of what it means to be a woman, by creating “alternative figurations” of “woman” which highlight differences among women and enhance our understanding of “woman” as a complex and multiple subject always “in process”.

Findings

By using her own practice of fiction writing and research as a case study, the author explores the ways that constructing an imagined narrative – in this case a novel – can make a contribution to knowledge and raise questions about representation, truth and subjectivity.

Originality/value

In this paper, through a few examples from her novel, the author's aim has been to write a narrative of the process, of “material thinking” that led to the final work.

Details

Qualitative Research Journal, vol. 12 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 1 April 2009

Nicholas Thomson, Gary Reid and Kate Dolan

Custodial settings are high‐risk environments for HIV. This paper examines publicly available data about the drug use and risk behaviours of Thai and Indonesian prisoners and…

Abstract

Custodial settings are high‐risk environments for HIV. This paper examines publicly available data about the drug use and risk behaviours of Thai and Indonesian prisoners and outlines a process used to collect new data. In 2005, the Departments of Corrections in Thailand and Indonesia requested researchers examine HIV and drug use issues but the findings are too sensitive to publish. The Departments of Corrections in Thailand and Indonesia are using the results to develop public health responses.

Details

International Journal of Prisoner Health, vol. 5 no. 4
Type: Research Article
ISSN: 1744-9200

Keywords

Article
Publication date: 4 February 2014

Lavanchawee Sujarittanonta

The aim of this paper is to explore how an international business model was successfully developed to protect the environment, specifically, how the Wild Animal Rescue Foundation…

1103

Abstract

Purpose

The aim of this paper is to explore how an international business model was successfully developed to protect the environment, specifically, how the Wild Animal Rescue Foundation (WARF) of Thailand designed its unique eco-voluntourism products.

Design/methodology/approach

Primary qualitative data were collected through ethnographic research, involving researcher participation and interviews, with the founder and the management team. Secondary data were also gathered through undergraduate and graduate students' experience with WARF, a television news reporter, and social media data from WARF's eco-voluntourists.

Findings

It was found that the business model of WARF evolved through trial-and-error, whereby voluntourism projects were created in collaboration with stakeholders from both public and private sectors. The success of voluntourism lies in ensuring that the experience was rewarding for all stakeholders.

Practical implications

WARF's voluntourism business model has high market potential to be developed cross-continents. The findings are optimistic and encouraging for managers and policy makers, particularly for countries that are endowed with natural resources. Eco-tourism and non-service green businesses also found good ideas from WARF to apply to their operations.

Originality/value

It is extremely challenging to offer a tourism product that could add more value to eco-volunteers who already have high levels of knowledge in ecology. The WARF case demonstrates how extensive stakeholder collaboration makes it possible to create and manage experiences that would be perceived as a rare opportunity for educational eco-tourism.

Details

Worldwide Hospitality and Tourism Themes, vol. 6 no. 1
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 1 August 1946

THE Librarian faces one of the turning times in library history. The flow of progress has not yet begun, the shortages and consequent imperious demands for food, housing and…

Abstract

THE Librarian faces one of the turning times in library history. The flow of progress has not yet begun, the shortages and consequent imperious demands for food, housing and clothing stand in the way of the beginning, except on paper. How long the interregnum will last none can say. The authorities, which are a reflection in some ways of the Parliamentary party in power, are well‐disposed towards libraries; the official handbook of the Labour Party proves that; but the clamour of the needs we have mentioned deafens everybody to library needs—except in certain instances. For example, the rebuilding and enlarging of the staff at Holborn is an encouraging sign. Of more potential significance is the working out of the so‐called National Charter. It has involved many towns in the task of creating an establishment for each public department. Thus, in one library system we hear that each branch or department may claim a librarian and a deputy both on the A.P.T. scale, but all the assistants are either general or clerical. Some assistants we hear have applied to be of clerical grade as the maximum salary is greater than in the general. This we suggest is putting cash before status because it is accepted as an axiom that a clerk has only clerical qualifications and potentialities, while a general assistant may aspire, when there is a vacancy and if he have certificates, to the professional status. The grading in the particular library mentioned has rather a petrifying effect in that no assistant can get into the professional grade unless his librarian or deputy departs. Possibly this sort of thing may alter, but the fact remains for good or ill—it is not all ill by any means—that no library is able to attract men from another except to a definitely higher post.

Details

New Library World, vol. 49 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 14 November 2016

Aditi Bandyopadhyay and Mary Kate Boyd-Byrnes

Academic libraries are experiencing numerous changes in their services due to high demands for digital resources and changes in users’ information needs and expectations. Many…

6253

Abstract

Purpose

Academic libraries are experiencing numerous changes in their services due to high demands for digital resources and changes in users’ information needs and expectations. Many academic library users give preferences to Google, Google Scholar and other search engines on the internet when they search for information. As reference transactions are decreasing in many academic institutions, this paper aims to investigate the continuing need for mediated reference services in the technology-driven environment in academic libraries.

Design/methodology/approach

The authors have conducted a literature review to document and analyze the current trends in reference services in academic libraries. They have examined the relevant published literature through a series of reflective questions to determine whether the demise of mediated reference services is imminent in academic libraries. While this literature review is by no means an exhaustive one, the authors have provided a fairly comprehensive representation of articles to synthesize an overview of the history, evolution, and current trends of reference services in academic libraries.

Findings

This paper clearly demonstrates the importance of human-mediated reference services in academic libraries. It reinforces the need for skilled, knowledgeable professional librarians to provide effective and efficient reference services in a digital environment.

Practical implications

This paper provides a comprehensive overview of current trends in reference services in academic libraries and analyzes the merits and demerits of these trends to establish the need for mediated reference services in academic libraries. The arguments used in this paper will be useful for library and informational professionals as validation for the need to hire skilled, knowledgeable reference librarians to provide reference services in a digital environment.

Originality/value

This paper critically looks at the current trends and practices in reference services through the published literature to determine the future need for mediated reference services in academic libraries. It offers important insights to demonstrate why professional librarians’ skills, knowledge and expertise are essential to provide efficient reference services in the digital age.

Article
Publication date: 1 March 1949

PD. Dr. W. Mörikofer

Die Festlegung des Zeitpunktes für Kuraufenthalte, Erholungsferien und Vergnügungsreisen ist das komplexe Ergebnis verschiedenartiger Faktoren; diese sind teils individueller…

Abstract

Die Festlegung des Zeitpunktes für Kuraufenthalte, Erholungsferien und Vergnügungsreisen ist das komplexe Ergebnis verschiedenartiger Faktoren; diese sind teils individueller, teils kollektiver Natur. Zu den individuellen Einflüssen zählen persönliche Liebhabereien oder die Notwendigkeit einer Erholungskur infolge Erkrankung oder während der Rekonvaleszenz nach einer Krankheit oder einer Operation; zu den kollektiven Faktoren gehören dagegen Schul‐ oder Betriebsferien, günstige Reisegelegenheiten oder besonders geeignete Jahreszeit.

Details

The Tourist Review, vol. 4 no. 3
Type: Research Article
ISSN: 0251-3102

1 – 10 of 32