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Article
Publication date: 16 April 2024

Abdel K. Halabi

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…

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.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 October 2023

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.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 16 April 2024

Peter Ackers

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.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 30 May 2023

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.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 10 June 2020

Mona Soliman Gadelmola

The escalation of Turkish intervention in Arab internal affairs before and after the revolutions of the Arab Spring, particularly the military intervention. Sometimes Ankara…

2843

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?

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Article
Publication date: 20 February 2024

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.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 17 October 2023

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.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 18 March 2024

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.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

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