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Article
Publication date: 25 July 2008

Lyn Parker

The purpose of this paper is to give a brief introduction to Second Life, and to provide an outline of how one academic librarian has got involved with using it and…

Abstract

Purpose

The purpose of this paper is to give a brief introduction to Second Life, and to provide an outline of how one academic librarian has got involved with using it and reviews the issues that have arisen from a library perspective.

Design/methodology/approach

The paper offers a reflection on whether library activities in Second Life are different from library services in the real world and suggests that Second Life is just another “face” of the library.

Findings

Second Life is still in the very early stages of development. There are various barriers and challenges to overcome before it can be used widely within universities. However, this paper shows it does provide an opportunity to experiment and explore what information resources are required in this environment and how librarianship and librarians need to evolve to cater for users in a three dimensional world.

Originality/value

This paper is based on personal experience and offers as many questions as answers.

Details

Program, vol. 42 no. 3
Type: Research Article
ISSN: 0033-0337

Keywords

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Article
Publication date: 24 July 2009

Peter Godwin

The purpose of this paper is to demonstrate that Web 2.0 provides an exciting set of tools for librarians to help their students become more information‐literate.

Abstract

Purpose

The purpose of this paper is to demonstrate that Web 2.0 provides an exciting set of tools for librarians to help their students become more information‐literate.

Design/methodology/approach

Recently, information overload and Web 2.0 have led librarians to adopt practices labelled as Library 2.0. Information literacy can be the key to affecting the learning attitudes and characteristics adopted by the users, caricatured as the “Web generation”. Web 2.0 tools provide new, interactive ways to engage them. The literature is reviewed to provide examples of librarians using Web 2.0 tools to improve the information literacy of their users.

Findings

Librarians are embracing Web 2.0 as it becomes more mainstream and experimenting with the tools to supplement their information literacy interventions. Many of these are being well received but their quantity and measures of their impact on learning have yet to be assessed.

Originality/value

The link between information literacy and Web 2.0 is novel, encourages constructive learning and enables respected educational methods (e.g. reflection) to be used in different ways.

Details

Program, vol. 43 no. 3
Type: Research Article
ISSN: 0033-0337

Keywords

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Article
Publication date: 11 August 2020

Lyn Daff and Lee D. Parker

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic…

Abstract

Purpose

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values and related organisational mission. This study investigated accountants’ perceptions of NFPs’ characteristics that enable and inhibit their communication along with the strategies they adopt to overcome their communication challenges.

Design/methodology/approach

This qualitative interview-based study is informed by Giddens’ structuration theory. Thirty NFP accountants, from three Australian states, were interviewed. Thematic analysis was used to identify the relationships between NFP organisational characteristics and accountants’ communication strategies, and their interactions with organisational structures.

Findings

The study reveals important relationships between many stakeholders with limited financial acumen, organisational resource constraints, the currency of NFP information technologies, the dominance of operational mission over financial imperatives, and the supply of organisational accountants. Accountants’ structural adaptations emerge in their adopting multiple forms of communications reframing.

Research limitations/implications

The NFP environment exhibits a mix of characteristics, some of which pose challenges for accountants’ communication while others facilitate their communication.

Social implications

Increasingly, governments are relying on NFPs for the provision of services once provided by the state. Enhancing NFP accountants’ communication has the potential to improve outcomes for NFPs.

Originality/value

The study broadens prior research on accountants’ communication beyond formal written reporting to recognise and articulate their informal communication strategies.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 22 August 2018

Lyn Daff and Lisa Jack

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how…

Abstract

Purpose

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective.

Design/methodology/approach

A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study.

Findings

The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others.

Research limitations/implications

The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks.

Originality/value

The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 22 October 2019

Kylie L. Kingston, Craig Furneaux, Laura de Zwaan and Lyn Alderman

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to…

Abstract

Purpose

Informed by the critical perspective of dialogic accounting theory, the purpose of this paper is to explore the use of evaluation as a means of enhancing accountability to beneficiaries within nonprofit organisations (NPOs). As a stakeholder group frequently marginalised by traditional accounting practices, the participation of beneficiaries within a NPO’s accountability structure is presented as a means of increasing social justice.

Design/methodology/approach

The research design used case studies involving two NPOs, examining documents and conducting interviews across three stakeholder groups, within each organisation.

Findings

Findings reveal that when viewed on beneficiaries’ terms, accountability to beneficiaries, through participative evaluation, needs to consider the particular timeframe of beneficiary engagement within each organisation. This temporal element positions downwards accountability to beneficiaries within NPOs as multi-modal.

Research limitations/implications

The research poses a limit to statistical generalisability outside of the specific research context. However, the research prioritises theoretical generalisation to social forms and meanings, and as such provides insights for literature.

Practical implications

In acknowledging that beneficiaries have accountability needs dependent upon their timeframe of participation, NPOs can better target their downwards accountability structures. This research also has practical implications in its attempt to action two of the United Nation’s Sustainable Development Goals.

Originality/value

This paper makes a contribution to the limited research into nonprofit accountability towards beneficiaries. Dialogic accounting theory is enacted to explore how accountability can be practised on beneficiaries’ terms.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published…

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 16 October 2018

Amanda D. Clark, Prentiss A. Dantzler and Ashley E. Nickels

The rise of Black Lives Matter (BLM), as an intentionally intersectional movement, challenges us to consider the ways in which BLM is reimagining the lines of Black…

Abstract

The rise of Black Lives Matter (BLM), as an intentionally intersectional movement, challenges us to consider the ways in which BLM is reimagining the lines of Black activism and the Black Liberation Movement. BLM may be considered the “next wave” of the Civil Rights Movement (CRM), guiding how and with whom the movement will progress. We use a content analysis of public statements and interviews of the founding members from October 2014 to October 2016 to discuss the ways in which the founders of BLM frame the group’s actions. We bring together the critical feminist concept of intersectionality with framing theory to show how the founders of BLM have strategically framed the movement as one that honors past Black Liberation struggles, but transforms traditional framing of those struggles to include all Black lives inclusive of differences based on gender, sexual orientation, age, nationality, or criminal status.

Details

Research in Social Movements, Conflicts and Change
Type: Book
ISBN: 978-1-78756-895-2

Keywords

Content available
Article
Publication date: 1 January 2012

Steve Evans

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 1987

S. Tamer Cavusgil

Relying upon personal interviews with 70 companies, this article offers some conclusions on the nature and scope of international marketing research activities…

Abstract

Relying upon personal interviews with 70 companies, this article offers some conclusions on the nature and scope of international marketing research activities. Specifically, the analysis provides a general characterization of such activities and gives specific examples of how companies approach international marketing research. Various indicators of market potential used by companies are also discussed. A categorization of research themes is offered based upon level of company internationalization. Use of various sources of information is discussed. Finally, specific approaches to foreign market opportunity analysis are highlighted and illustrated with company experiences.

Details

Journal of Business & Industrial Marketing, vol. 2 no. 3
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 1 May 1998

Brian H. Kleiner

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the…

Abstract

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

Details

Equal Opportunities International, vol. 17 no. 3/4/5
Type: Research Article
ISSN: 0261-0159

Keywords

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