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Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres…

Abstract

Purpose

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Design/methodology/approach

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

Findings

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

Practical implications

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

Originality/value

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Details

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

Keywords

Article
Publication date: 9 May 2023

Basil Ajer, Lucy Ngare and Ibrahim Macharia

This study assessed the relationship among market orientation, innovation attitude and firm's innovativeness in the context of agri-food micro, small and medium enterprises…

Abstract

Purpose

This study assessed the relationship among market orientation, innovation attitude and firm's innovativeness in the context of agri-food micro, small and medium enterprises (MSMEs) in a developing country context.

Design/methodology/approach

Cross-sectional primary data was collected using structured questionnaires from a sample of 521 agro-food MSMEs in Uganda. Data was analyzed using exploratory factor analysis and structural equation modeling.

Findings

Results showed that interfunctional coordination influences both firm innovativeness and innovation attitude. On the other hand, competitor orientation does not influence innovation attitude, but negatively influences firm innovativeness, while customer orientation does not influence firm innovativeness, but positively influences innovation attitude. Results also confirm the positive influence of innovation attitude on firm innovativeness. These relationships vary by location, size of MSME, type of MSME.

Research limitations/implications

The findings of study this imply that agri-food firms should focus on improving the internal coordination among departments so as to improve both attitude toward innovation and firm's innovativeness.

Originality/value

This study investigates market orientation and innovation in agro-food MSMEs in a development country.

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: 6 February 2024

Arda Arikan and Mehmet Galip Zorba

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Abstract

Purpose

This study aims to examine the outcome of an online project to inform preservice English language teachers regarding the United Nations’ Sustainable Development Goals (SDGs).

Design/methodology/approach

A qualitative research method was used to understand participants’ overall knowledge. In total, 30 preservice teachers were selected from a larger pool after considering their grade point averages, sex, university affiliations and geographical backgrounds to ensure a balanced distribution and diversity. Qualitative data were collected through written productions, video recordings and a postproject survey.

Findings

Findings revealed that preservice teachers deepened their understanding of SDGs and adopted a positive attitude toward SDGs while increasing their pedagogical awareness and knowledge of teaching English in response to SDGs. They also regarded literary texts as a valuable resource for teaching SDGs.

Originality/value

This study contributes to the literature by demonstrating that literary works are valuable for educating preservice teachers on integrating SDGs. A detailed overview of the project and its outcomes can guide practitioners and teacher educators in integrating SDGs into their education programs and English language teaching.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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