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1 – 8 of 8This 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.
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Daniel Vankov, David Kozma, Borislav Vankov, Johan Chiers, Martin Galanternik and Lin Wang
Entrepreneurship can help tackle economic problems, such as unemployment. It is often promoted through education programs. There is a limited comprehensive and rigorous…
Abstract
Purpose
Entrepreneurship can help tackle economic problems, such as unemployment. It is often promoted through education programs. There is a limited comprehensive and rigorous understanding of how entrepreneurship education programs and their ubiquitous distance delivery affect young people's entrepreneurial self-efficacy and intention, particularly in non-formal settings. The purpose of this study is to address this gap.
Design/methodology/approach
Underpinned by the Social Cognitive Theory, this paper investigates the effects of one entrepreneurship education program in a study with 145 young people from five countries aged 18 to 25 years, 62 Intervention and 83 Control participants. The program's impact on the participants' entrepreneurial intention and self-efficacy (across six sub-dimensions) was assessed in a one-off two-week quasi-experiment. Ex-ante and ex-post self-reported data were collected about the participants.
Findings
One-way analyses of covariance were performed to assess separately for changes in the Intervention participants' answers, relative to the Control group. The results of this study suggest the program significantly affected all measures.
Originality/value
These findings contribute to the discussions on the education programs’ effectiveness in promoting entrepreneurship. As a result, they may contribute to entrepreneurship education overcoming geographical and socio-economic hurdles (cost, time and entry barriers) to advance the development of industry, economy and community worldwide.
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This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological…
Abstract
Purpose
This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.
Design/methodology/approach
An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.
Findings
Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.
Originality/value
Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.
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Abdelhamid Hati and Amina Abdessemed-Foufa
The protection of industrial heritage emerged as a major concern when those buildings and installations representative of the industry, became at risk. North Africa, considered…
Abstract
Purpose
The protection of industrial heritage emerged as a major concern when those buildings and installations representative of the industry, became at risk. North Africa, considered the geographical gateway to European countries, experienced enormous industrial activity during the French colonial era. Industrial buildings such as the flour mills, were built during this era of colonial rule. Today, a lack of legislation concerning industrial heritage has left this type of buildings with no protection, leading this paper to a preservation process. The aim of this paper is to locate and identify the flour mills of the 19th and 20th centuries in Algeria.
Design/methodology/approach
This research consists of cross-referencing data from archived documents against the geographical location.
Findings
The results obtained are the first step in the process of preservation. The success of this research can be summarized as follows: identification of 88.46% of the flour mills in Algeria by means of the inventory data collected, and their location, with the use of a crisp logic, the remaining 9.62% with the use of fuzzy logic by the attribution of a “fuzzy radius” with a total localization and identification of 98.08%.
Originality/value
The use of both crisp (Boolean) and fuzzy logic as part of the geographical localization method.
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The escalation of Turkish intervention in Arab internal affairs before and after the revolutions of the Arab Spring, particularly the military intervention. Sometimes Ankara…
Abstract
Purpose
The escalation of Turkish intervention in Arab internal affairs before and after the revolutions of the Arab Spring, particularly the military intervention. Sometimes Ankara threatens with military intervention and sometimes establishes large military bases in Arab countries: Qatar, Somalia and Iraq. Moreover, it carries out extensive military operations within the borders of some Arab countries such as Iraq and Syria. This type of behavior requires a study that takes into consideration the reasons of such behavior and future implications on the relations between the Arab and Turkish parties.
Design/methodology/approach
The theoretical framework of the study will follow neorealism, as the basis for understanding Turkish pragmatic foreign policy adopted in managing its international relations and interests with various countries.
Findings
The situation in Afrin after a year of Turkish occupation confirms this. Erdogan may not go ahead with a new military operation in east Euphrates and northern Syria. He may prefer instead he may deem it better to control the safe area in the north through the revival of the agreement of Adana of 1998. However, Turkey's desire to control northern Syria, which represents a quarter of the country, faces tough resistance of Turkish groups, Russian-Syrian rejection and European-American resentment. Control of the Syrian north may be subject to concessions and consensus among these powers without excluding any of them.
Research limitations/implications
States in the international system, such as companies in the local economy, have the same main interest: that’s survival. It is worth noting that Waltz’s neorealistic theory cannot be applied to domestic national politics. It cannot contribute to the development of state policies relating to its international and internal affairs. His theory only helps to explain the reason behind the similar behavior of countries despite having different forms of governments and diversity of political ideologies. It also explains why the comprehensive international relations have not changed despite the growing decentralization of these countries.
Originality/value
How does neorealism explain Turkish military intervention in Syria since 2016?
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Giammarco Marras, Matteo Opizzi and Michela Loi
The aim of this study is to systematise the entrepreneurial coaching (EC) literature by understanding how the phenomenon has been investigated along four dimensions inspired by…
Abstract
Purpose
The aim of this study is to systematise the entrepreneurial coaching (EC) literature by understanding how the phenomenon has been investigated along four dimensions inspired by Gartner’s (1985) conceptualisation of entrepreneurship: entrepreneurial process, context, target and outcomes. In so doing, this study will provide a frame of its multifunctional role and identify relevant gaps and suggestions for future research.
Design/methodology/approach
We conducted a systematic literature review to collect existing works on EC. We analysed 85 selected papers with a qualitative content analysis that allowed us to highlight relevant research themes for the entrepreneurial process, context, outcomes and target.
Findings
Our results demonstrate that EC has a multifunctional role in entrepreneurship that can be summarised in five different typologies, depending on the stage of the entrepreneurial process in which it is applied, the context, the target and the outcomes.
Originality/value
As one of the first attempts to systematise studies on EC, this work extends previous conceptualisation of EC by detailing different typologies of this intervention, thereby contributing to reduced fragmentation and conceptual ambiguity.
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Asael Islas-Moreno, Daniel Emigdio Uriza-Ávila, Ana Lieseld Guzmán-Elizalde and Gabriel Aguirre-Álvarez
The study aims to analyze the effect of the previous preparation and the work carried out in the field during a study trip on the development of competencies in agribusiness…
Abstract
Purpose
The study aims to analyze the effect of the previous preparation and the work carried out in the field during a study trip on the development of competencies in agribusiness students.
Design/methodology/approach
The destination was the pineapple area of the Papaloapan Lower Basin in Mexico, and 42 students from 6 different semester levels participated. The students answered a test prior to the trip, received an evaluation for their activities in the field and prepared reports and posters as products of the experience. The relationship between the scores obtained was examined through a comparative analysis.
Findings
The findings are framed in the cyclical model of experiential learning with four stages (feeling, watching, thinking and doing) by Kolb (1984). It is found that the acquisition of specific knowledge about what the experience will entail leads to better preparation, motivation and confidence to live the experience (potentiation of feeling and watching). In turn, specific knowledge and better use of experience promote the development of problem solving, interpersonal and communication skills (potentiation of thinking and doing).
Research limitations/implications
Statistical representativeness is not a quality of the study since it is based on a comparative analysis.
Originality/value
The study analyzes an educational component of great value in the business area, about which little is known in the agribusiness subarea.
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Lucas Melchiori Pereira and Sheila Walbe Ornstein
Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple…
Abstract
Purpose
Properly allocating an organization's activities within a building is vital to reducing the relational complexity arising from process–environment interactions. Multiple relationships are mapped, and certain interferences are only identified after these have been processed. The method/software employed for this task is Mapping Activity Environment Allocation (MAEA). However, data input and interpretation of results depend on the usability conditions of the organization's agents. This paper presents MAEA's usability test results.
Design/methodology/approach
Test sessions and interviews were carried out with seven agents registered at a University Hospital. Participants were instructed to think aloud during its use, and immediately afterward, responded to semi-structured interviews. Test sessions were audio recorded and screen captured.
Findings
Participants found the software easy to use and pointed out valuable implications for professional and academic use. In addition to relationship, priority and parallelism data, customized visualizations were created, including organizational charts, flowcharts and activity flow routes on the floor plan.
Practical implications
MAEA's simplicity allows non-designers to conduct evidence-based assessments and decisions. It allows designers to test their proposals during the programming and outline proposal stages.
Social implications
A more detailed definition of design requirements from the beginning increases the conditions to successfully achieve project goals.
Originality/value
The ability to map the allocation of activity-spaces in the pre-design phase of building architecture allows for early identification of interactions, aiding in the development of more robust project requirements during programming.
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