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Article
Publication date: 26 September 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…

Abstract

Purpose

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Design/methodology/approach

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

Findings

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

Originality/value

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Details

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

Keywords

Open Access
Article
Publication date: 17 April 2024

Sara Persson

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet…

Abstract

Purpose

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.

Design/methodology/approach

This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.

Findings

By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.

Originality/value

The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 7 May 2024

Nava Cohen and Joanne Sopt

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making…

Abstract

Purpose

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

Design/methodology/approach

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Findings

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

Originality/value

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

Details

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

Keywords

Article
Publication date: 2 November 2023

Iuliana M. Chitac

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and…

Abstract

Purpose

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

Design/methodology/approach

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

Findings

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

Research limitations/implications

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

Originality/value

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 26 December 2023

Matthew Egan and Barbara de Lima Voss

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…

Abstract

Purpose

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

Design/methodology/approach

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Findings

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Originality/value

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Details

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

Keywords

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