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Book part
Publication date: 20 October 2017

Basil P. Tucker and Matthew Leach

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint…

Abstract

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.

Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.

Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.

Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.

Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Keywords

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Book part
Publication date: 21 March 2023

Abstract

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Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Book part
Publication date: 3 September 2021

James Fowler

Abstract

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Strategy and Managed Decline: London Transport 1948–87
Type: Book
ISBN: 978-1-80043-189-8

Book part
Publication date: 6 September 2019

Victoria L. Crittenden and Kimberly Harris Bliton

Direct selling was founded on the philosophy of coaching people on how to successfully build a business from the ground up, and women comprise a large percentage of these direct…

Abstract

Direct selling was founded on the philosophy of coaching people on how to successfully build a business from the ground up, and women comprise a large percentage of these direct selling entrepreneurs. In this chapter, we highlight the empowering benefits of direct selling. First, we focus on women micro-entrepreneurs who want to build their own small businesses, but on a limited scale while maintaining flexible schedules and work-life satisfaction. These women can benefit from the direct selling opportunity in terms of capitalization, formal structures, mentoring, income, self-efficacy, social capital, and life skills. Second, we profile women entrepreneurs who are building their own product organizations and have chosen direct selling as a go-to-market strategy for access to consumers. Three consistent attributes observed across these women are authenticity, affective commitment, and passion.

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Go-to-Market Strategies for Women Entrepreneurs
Type: Book
ISBN: 978-1-78973-289-4

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Abstract

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Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Book part
Publication date: 21 March 2023

Jennifer Elisa Chapman

Present-day courts, practitioners, and scholars continue to cite to and rely upon cases involving slavery and enslaved persons to construe, interpret, and apply common-law

Abstract

Present-day courts, practitioners, and scholars continue to cite to and rely upon cases involving slavery and enslaved persons to construe, interpret, and apply common-law principles of property, contract, family, tort, and other areas of the law. Often a case’s connections to slavery are not acknowledged in citations. This erasing of context causes institutional harms by both embedding slave-based legal analysis in American legal structures and condoning the detrimental impacts of slavery in society. The deleterious effects of slavery persist through citations to cases involving enslaved persons to support such prosaic present-day issues as warranties on window glass. Slavery may no longer be legal, but its long shadow persists in citations and, thereby, is embedded in the information systems informing the legal profession. The information infrastructures that categorize case law and inform legal research ingrain racism in the American legal system by perpetuating and masking case law connections to slavery and enslaved persons. The legal profession has recently been criticized for the continued citation to cases that state good law or persuasive authority but are rooted in the institution of slavery. This chapter builds on this important research and contributes a necessary element to the discussion – namely how legal information infrastructures contribute to continuing citation to slave cases and how the library and information science (LIS) field can help institute change and promote racial justice.

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Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Keywords

Book part
Publication date: 3 September 2021

James Fowler

Abstract

Details

Strategy and Managed Decline: London Transport 1948–87
Type: Book
ISBN: 978-1-80043-189-8

Book part
Publication date: 9 November 2016

Cheryl R. Lehman

This chapter contributes to literature illustrating accounting’s impact in making things governable, thinkable, and knowable. Although critical accounting research has been…

Abstract

This chapter contributes to literature illustrating accounting’s impact in making things governable, thinkable, and knowable. Although critical accounting research has been exemplary in examining consequences of its practices on vulnerable populations, there has been a scarcity of investigation regarding incarcerated populace. This chapter begins the process of exploring neoliberal discipline, rule, and calculative techniques intersecting with gender, race, and class in prisons. For this disenfranchised population the construction of the “feared and deviant other” is of particular significance. A crime-control dynamic mythologizing and dreading the criminal has become so institutionalized that discourses justifying surveillance, dominance, and injustice have become normalized, in which accounting takes part. We are particularly interested in the impact for incarcerated women who are shackled, sterilized, and at risk, modes of control that are extraordinary. As such, the dynamics of knowledge creation challenges us to ask what initiates visibility and transformation. We suggest the narratives of incarcerated women are potential devices in this process, and add to an emerging literature revealing the emancipatory possibility of alternative, or counter-accounts. Seen as tools of resistance and change, we give voice to their narratives. As their accounts demonstrate resilience and power, we reject an inevitability of silence. Rather, these critical accounts provide pathways for thinking differently and aspiring for a change, as the social never disappears.

Details

Accounting in Conflict: Globalization, Gender, Race and Class
Type: Book
ISBN: 978-1-78560-976-3

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Book part
Publication date: 10 December 2013

Stefan Schaltegger and Dimitar Zvezdov

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and…

Abstract

Purpose

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether accountants are involved in a way different than previously reported and if yes, what their role is in social accounting practice.

Methodology

Based on 58 interviews with corporate practitioners, this chapter firstly explores the roles involved in the social accounting practice in companies which are considered to be leading in sustainability reporting in the United Kingdom and Germany. Secondly, the role of professional accountants is analysed from a power theory perspective.

Findings

The main findings suggest that professional accountants are partially involved in social accounting practice but mainly exert a gatekeeping role between sustainability managers and higher management.

Practical implications

Investigating the observed behaviour empirically can help improve social accounting. Should it turn out that the accountants have no other option but to act like gatekeepers, accounting education will play a major role in overcoming this deficiency in the pursuit of improved sustainability knowledge and performance. If, on the other hand, it is the defensive stance of accounting professionals and the fear of losing power in corporate structures which motivates them to act as gatekeepers, mechanisms to motivate them to cooperate should be researched.

Value of chapter

The chapter empirically investigates and discusses the accountant’s contribution to sustainability information management. This can help overcome organisational challenges impeding companies to successfully implement sustainability measures.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Book part
Publication date: 21 March 2023

Ferial Pearson, Sandra Rodríguez-Arroyo and Gabriel Gutiérrez

Public schools should be educational havens free of religious affiliation. Students and educators are encouraged to think critically, racial injustices and institutional bigotry

Abstract

Public schools should be educational havens free of religious affiliation. Students and educators are encouraged to think critically, racial injustices and institutional bigotry promote civic understanding and participation, and value diversity of thought and experience. Unfortunately, and especially in the past three years, Nebraska public schools have endured a spate of racist, xenophobic, and Islamophobic incidents. Some districts have banned children’s books about racial injustice. Others have failed to diversify their curriculum to include LGBTQ (Lesbian, Gay, Bisexual, Transgender, and Queer) representation or have asked their teachers not to mention “controversial” topics such as immigration. These responses have exacerbated the problem rather than mitigating it, which has harmed marginalized students, families, educators, teacher educators, and librarians in the area. Teacher educators work hard to train teacher candidates and future librarians to advocate for their students and their communities. However, when they become teachers and librarians in our local schools, this work is blocked, and they face traumatic consequences that cause them to burn out and leave the profession early. This is especially true of our Black, Indigenous, and People of Color (BIPOC) teacher candidates, librarians, and teachers. This chapter will describe how educational leaders have failed in their leadership and how some BIPOC teacher educators advocated publicly and got into “good trouble” for themselves and their students who teach in their communities. Teacher educators should not stay in the ivory tower; they have a responsibility to be public intellectuals who have an active role in the community where students teach to model what they teach students to do.

Details

Antiracist Library and Information Science: Racial Justice and Community
Type: Book
ISBN: 978-1-80262-099-3

Keywords

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