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1 – 10 of 193
Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 16 October 2023

Koraljka Golub, Jenny Bergenmar and Siska Humelsjö

This article aims to help ensure high-quality subject access to Swedish lesbian, gay, bisexual, transgender, queer and intersexual (LGBTQI) fiction, and aims to identify…

Abstract

Purpose

This article aims to help ensure high-quality subject access to Swedish lesbian, gay, bisexual, transgender, queer and intersexual (LGBTQI) fiction, and aims to identify challenges that librarians consider important to address, on behalf of themselves and end users.

Design/methodology/approach

A web-based questionnaire comprising 35 closed and open questions, 22 of which were required, was sent via online channels in January 2022. By the survey closing date, 20 March 2022, 82 responses had been received. The study was intended to complement an earlier study targeting end users.

Findings

Both this study of librarians and the previous study of end users have painted a dismal image of online search services when it comes to searching for LGBTQI fiction. The need to consult different channels (e.g. social media, library catalogues and friends), the inability to search more specifically than for the broad LGBTQI category and suboptimal search interfaces were among the commonly reported issues. The results of these studies are used to inform the development of a dedicated Swedish LGBTQI fiction database with an online search interface.

Originality/value

The subject searching of fiction via online services is usually limited to genre with facets for time and place, while users are often seeking characteristics such as pacing, characterization, storyline, frame/setting, tone and language/style. LGBTQI fiction is even more challenging to search because indexing practices are not really being standardized or disseminated worldwide. This study helps address this important gap, in both research and practical applications.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 23 June 2023

Cassiano Tressoldi, Lélis Balestrin Espartel and Simoni F. Rohden

The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any…

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Abstract

Purpose

The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any positioning, however, that is not perceived as being consistent and genuine can harm the brand's image. Through a queer theoretical perspective, the authors explore perceptions of LGBTQI+ consumers regarding brand activism.

Design/methodology/approach

Qualitative research was carried out that involved interviewing Brazilian consumers who are part of the LGBTQI+ community.

Findings

Aspects of the identity of these individuals draw closer to those brands that share the same values the individuals have. Brand activism is perceived positively in terms of the brand's representativeness and social impact. When activism is perceived as inauthentic, activism generates a backlash and consumers begin to boycott brands as the consumers associate positioning with woke-washing practices.

Originality/value

The results indicate that to adopt an activist stance with regard to the LGBTQI+ public, brands need to be consistent in the brands' communication and advertising and in brands' organizational culture and diversity. This research provides important indicators for brands that genuinely want to support the LGBTQI+ community and is the first to use queer theory to analyze brand activism.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 14 October 2022

Koraljka Golub, Jenny Bergenmar and Siska Humlesjö

The purpose of this study is to investigate the needs of potential end-users of a database dedicated to Swedish lesbian, gay, bisexual, transgender, queer, and intersex (LGBTQI

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Abstract

Purpose

The purpose of this study is to investigate the needs of potential end-users of a database dedicated to Swedish lesbian, gay, bisexual, transgender, queer, and intersex (LGBTQI) literature (e.g. prose, poetry, drama, graphic novels/comics, and illustrated books), in order to inform the development of a database, search interface functionalities, and an LGBTQI thesaurus for fiction.

Design/methodology/approach

A web questionnaire was distributed in autumn 2021 to potential end-users. The questions covered people's reasons for reading LGBTQI fiction, ways of finding LGBTQI fiction, experience of searching for LGBTQI fiction, usual search elements applied, latest search for LGBTQI fiction, desired subjects to search for, and ideal search functionalities.

Findings

The 101 completed questionnaires showed that most respondents found relevant literature through social media or friends and that most obtained copies of literature from a library. Regarding desirable search functionalities, most respondents would like to see suggestions for related terms to support broader search results (i.e. higher recall). Many also wanted search support that would enable retrieving more specific results based on narrower terms when too many results are retrieved (i.e. higher precision). Over half would also appreciate the option to browse by hierarchically arranged subjects.

Originality/value

This study is the first to show how readers of LGBTQI fiction in Sweden search for and obtain relevant literature. The authors have identified end-user needs that can inform the development of a new database and a thesaurus dedicated to LGBTQI fiction.

Details

Journal of Documentation, vol. 78 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 21 June 2024

Vania Ceccato and Leonardo Simões Simões Agapito

This paper aims to provide an overview of the nature of hate-motivated crimes in Brazil by focusing on offenses against LGBTQI+ people and discussing the current legal approaches…

Abstract

Purpose

This paper aims to provide an overview of the nature of hate-motivated crimes in Brazil by focusing on offenses against LGBTQI+ people and discussing the current legal approaches to combating hate-motivated crimes.

Design/methodology/approach

The paper draws on secondary sources and analysis of existing literature in the field, which is primarily in the Portuguese language.

Findings

There is no formal definition of hate crime in Brazil. However, it is estimated that Brazil has one of the highest rates of hate crimes perpetrated against LGBTQI+ people in the world, and lethal violence against this group has been on the increase since 2000, especially among black and brown LGBTQI+ people. In more than half of the lethal incidents in public places, often in large cities, the victims and the perpetrators are typically young. The study shows how the lack of a unified legal definition for hate-motivated crimes directly impacts LGBTQI+ people, poses challenges for organizations when collecting data on this group and highlights the need for legislation and enforcement agencies to promote transparency around hate crimes in Brazil.

Research limitations/implications

The study shows how the lack of a unified legal definition for hate-motivated crimes directly impacts LGBTQI+ people, poses challenges for organizations when collecting data on this group and highlights the need for legislation and enforcement agencies to promote transparency around hate crimes in Brazil.

Originality/value

The paper contributes to the literature on gender violence through the analysis of various data sources, created and disseminated by advocacy agencies and other related institutions, on hate crimes against LGBTQI+ people in Brazil.

Details

Safer Communities, vol. 23 no. 3
Type: Research Article
ISSN: 1757-8043

Keywords

Book part
Publication date: 15 August 2022

Domenica Gisella Calabrò, Romitesh Kant, Sidhant Maharaj and Jasbant Kaur

The Fijian LGBTQI+ movement has significantly grown, shaped around a more significant Pacific identity. The participation of queer activists from the Indo-Fijian community, which

Abstract

The Fijian LGBTQI+ movement has significantly grown, shaped around a more significant Pacific identity. The participation of queer activists from the Indo-Fijian community, which represents about 35% of Fiji’s population, is limited, and the struggles, needs, and aspirations of this LGBTQI+ community are mainly invisible. This invisibility is framed within Fiji’s political conflicts. However, there is also a form of self-censorship due to cultural and religious barriers, as well as to dynamics that speak about the trauma of the indentured system and postcolonial violence. Contemporaneously, non-political spaces provide avenues for visibility. While some Indo-Fijian religious contexts welcome gender and sexual diversity forms, these are becoming visible aided by popular social media platforms and Bollywood cinema’s influence. This project explores the dynamics of the Indo-Fijian queer community within Fiji and its broader LGBTQI+ movement, aiming to identify barriers specific to their community and strategies for recognition, visibility, and participation in advocacy and activism. The project is approached as activist research and includes interviews and group discussions with Indo-Fijians self-identifying LGBTQI+.

Details

Gender Visibility and Erasure
Type: Book
ISBN: 978-1-80382-593-9

Keywords

Article
Publication date: 14 July 2022

Steven Lichty and Francis Kamunya

The purpose of this study is threefold: to pilot research on the role that trauma-healing and resilience play in developing futures consciousness/literacy; to explore how this…

Abstract

Purpose

The purpose of this study is threefold: to pilot research on the role that trauma-healing and resilience play in developing futures consciousness/literacy; to explore how this informs the coloniality of sexuality; and to engage economically marginalised young gay and bisexual men in exploring future scenarios for the wider LGBTQI+ community in Kenya.

Design/methodology/approach

This study used participatory action research to pilot the study. Workshop sessions focused on exploratory futures using an integral futures framework. Futures tools used consisted of the futures triangle, polak game and a two-by-two matrix scenario building exercise.

Findings

Participants found that previous psychosocial support and mental health counselling enabled them to address past traumas, find healing and begin a productive journey of unpacking their understanding of agency and engage with developing personal and communal futures thinking – all prerequisites for effectively addressing decoloniality.

Originality/value

This research represents the only study of the four-way intersection of trauma-healing, futures consciousness/literacy, the queer community in Africa and decoloniality and coloniality of sexuality.

Details

foresight, vol. 26 no. 4
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 31 October 2018

Nicholas McGuigan and Alessandro Ghio

The purpose of this paper is to provide a commentary on the research undertaken by Egan (2018), arguing for the themes of opening and connecting to be embraced, adopted and…

Abstract

Purpose

The purpose of this paper is to provide a commentary on the research undertaken by Egan (2018), arguing for the themes of opening and connecting to be embraced, adopted and practiced by professional service firms, those who work within them and the academic researchers actively engaged in investigating this field.

Design/methodology/approach

This study provides insights into the need for professional service firms to ensure breathing space for LGBTQI-identifying accountants rather than a simple acceptance and assimilation of LGTQI peoples within the consolidated heteronormative structures of the accounting profession. Starting from the recent societal and legislative changes coupled with the ongoing disruption of the business environment, this paper urges professional service firms and accounting researchers to open up and connect to cultural identification, theory, research ideas, research methodologies and research impact and dissemination.

Originality/value

This study represents the beginning of a discussion around the lifeworlds of LGBTQI-identifying accountants and how embracing these may be beneficial for their accounting profession. It provides a critical discussion of the current use of Queer Theory and it supports future studies around the notion of “intersectionality.” It also includes empirical evidence about connecting academic, professional and public communities around the topic of “Queering Accounting.”

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 September 2019

Aidan McKearney

The purpose of this paper is to provide a critical reflection on the profound changes regarding sexual minority rights in Britain and Ireland. It seeks to illustrate how recent…

Abstract

Purpose

The purpose of this paper is to provide a critical reflection on the profound changes regarding sexual minority rights in Britain and Ireland. It seeks to illustrate how recent legislative changes can impact the working lives of gay employees living and working in nonmetropolitan locales. The paper also aims to assess the role of LGBTQI movements, groups and networks, in facilitating voice and visibility and advancing equality.

Design/methodology/approach

Secondary research was undertaken to assist in contextualising the empirical findings, within a literature review. The paper presents findings derived from a qualitative study, involving in-depth interviews with 44 gay men in Britain and Ireland.

Findings

LGBTQI movements and groups have played a crucial role in facilitating voice, and visibility for LGBTQI people in both Britain and Ireland. These movements have themselves, undergone change, moving from liberationist-queer-radical approaches to normalising-sexual citizenship-radical approaches. Significant legislative advances have taken place in the 2000s, and these have had a positive impact on gay workers. However, there is a continuing need for organisations to respond in ever more strategic, effective and inclusive ways, if the promise of sexual citizenship is to be realised by gay people in the workplace. Local, self-organised LGBT groups can play an important role in building sexual citizenship in nonmetropolitan locales.

Originality/value

This paper’s value and contribution lie in its application of theoretical principles and models, most notably models of sexual citizenship, in a specific historical, geographical and spatial context. The paper offers an insight into the lives of gay men who reside and work in nonmetropolitan locales; and highlights the emergence of subtle forms of gay resistance and radicalism, through self-organised groups.

Details

Journal of Organizational Change Management, vol. 33 no. 3
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 30 October 2018

Theresa Hammond

This paper aims to call on accounting academics to conduct oral histories with Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ+) members of the industry.

Abstract

Purpose

This paper aims to call on accounting academics to conduct oral histories with Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ+) members of the industry.

Design/methodology/approach

The paper includes a review of the limited work in the field and recommends an oral history approach to understand current conditions as well as how they arose. Moreover, the paper recommends widening the scope of the research into countries with varying LGBTQ+ rights.

Findings

There is surprisingly limited research in this area and more needs to be undertaken, especially with regard to LGBTQ+ persons of color and LGBTQ+ accountants in under-researched localities.

Practical implications

The paper makes specific recommendations for future research.

Social implications

Currently there is very little understanding of the lived experiences of LGBTQ+ members of our industry. The recommended research could – by increasing awareness – lead to better working conditions.

Originality/value

This paper addresses the dearth of research on LGBTQ+ issues in accounting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of 193