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Article
Publication date: 17 September 2019

Gabriel Bamie Kaifala, Sonja Gallhofer, Margaret Milner and Catriona Paisey

The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with…

Abstract

Purpose

The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora.

Design/methodology/approach

A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone.

Findings

The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular.

Research limitations/implications

This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries.

Originality/value

While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 6 June 2016

Nicole Anae

There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and…

Abstract

Purpose

There exists no detailed account of the 40 Australian women teachers employed within the “concentration camps” established by British forces in the Orange River and Transvaal colonies during the Boer War. The purpose of this paper is to critically respond to this dearth in historiography.

Design/methodology/approach

A large corpus of newspaper accounts represents the richest, most accessible and relatively idiosyncratic source of data concerning this contingent of women. The research paper therefore interprets concomitant print-based media reports of the period as a resource for educational and historiographical data.

Findings

Towards the end of the Boer War in South Africa (1899-1902) a total of 40 Australian female teachers – four from Queensland, six from South Australia, 14 from Victoria and 16 from New South Wales – successfully answered the imperial call conscripting educators for schools within “concentration camps” established by British forces in the Orange River and Transvaal colonies. Women’s exclusive participation in this initiative, while ostensibly to teach the Boer children detained within these camps, also exerted an influential effect on the popular consciousness in reimagining cultural ideals about female teachers’ professionalism in ideological terms.

Research limitations/implications

One limitation of the study relates to the dearth in official records about Australian women teachers in concentration camps given that; not only are Boer War-related records generally difficult to source; but also that even the existent data is incomplete with many chapters missing completely from record. Therefore, while the data about these women is far from complete, the account in terms of newspaper reports relies on the existent accounts of them typically in cases where their school and community observe their contributions to this military campaign and thus credit them with media publicity.

Originality/value

The paper’s originality lies in recovering the involvement of a previously underrepresented contingent of Australian women teachers while simultaneously offering a primary reading of the ideological work this involvement played in influencing the political narrative of Australia’s educational involvement in the Boer War.

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Article
Publication date: 30 September 2014

Geert Braam and Lex Borghans

The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary…

Abstract

Purpose

The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports.

Design/methodology/approach

Using a sample of 149 non-financial companies publicly listed on the New York Stock Exchange (NYSE) Euronext Amsterdam, we use ordinary least squares (OLS) regression analysis to examine the relationships between the incidence of financial and non-financial voluntary disclosures in the focal firms’ annual reports and the annual reports of other companies to which the firms are related via the interlock ties of its board members and external auditor.

Findings

The results show significant associations between financial and non-financial voluntary disclosures in the focal and related firms’ annual reports when there were board interlocks. Differences in the diffusion of specific types of disclosures are found depending on the type of interlocking director. The results also show that interlock ties of the external auditors positively influence the associations with voluntary financial disclosures in the annual reports.

Practical implications

We find clear indications that board and auditor interlocks form important sources of inter-organisational information exchange that can drive changes in voluntary disclosure practices in annual reports. The networks of social relationships between firms may play a significant incremental role in the cross-firm diffusion of corporate voluntary disclosure practices, particularly in complex and ambiguous situations.

Originality/value

This paper is the first empirical study to investigate how board and external auditor interlock ties are related to the levels of financial and non-financial voluntary disclosures in the focal and related firms’ annual reports.

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Article
Publication date: 12 October 2010

Jonathan Elms, Catherine Canning, Ronan de Kervenoael, Paul Whysall and Alan Hallsworth

The purpose of this paper is to investigate the extent of retail change in the UK grocery sector over the last 30 years.

Abstract

Purpose

The purpose of this paper is to investigate the extent of retail change in the UK grocery sector over the last 30 years.

Design/methodology/approach

In 1980, a press article by Richard Milner and Patience Wheatcroft attempted to anticipate retail change by 1984. Taking that as a template, the paper examines how retail did, in fact, change over a much longer timescale: with some unanticipated innovations in place even by 1984. Reference is made to academic research on grocery retailing in progress at the time and which has recently been revisited.

Findings

Although Milner and Wheatcroft tackled the modest task of looking ahead just four years, the content of their article is intriguingly reflective of the retail structure and systems of the UK at the time. Whilst some innovations were not anticipated, the broad themes of superstore power and market regulation still command attention 30 years on.

Originality/value

Through reconsidering 30 years of retail change, the paper highlights that with time how do you shop has come to pose at least as interesting a question as where do you shop.

Details

International Journal of Retail & Distribution Management, vol. 38 no. 11/12
Type: Research Article
ISSN: 0959-0552

Keywords

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Article
Publication date: 1 May 1995

Eileen Milner, Margaret Kinnell and Bob Usherwood

Quality figures large in the lexicon of today′s management. And soit should. For many, however, the use of buzzwords such as“commitment to quality” can suggest a case of…

Abstract

Quality figures large in the lexicon of today′s management. And so it should. For many, however, the use of buzzwords such as “commitment to quality” can suggest a case of all form and no content. Suggestion schemes, properly constituted and managed, offer real opportunities to achieve employee involvement and empowerment, key elements of quality management. Rewards need not be large, but the benefits in terms of motivation and increased employee morale can be considerable. Offers a model scheme for consideration, adapted from the commercial sector in both the United Kingdom and South Africa; it is suggested for use in the library and information sector.

Details

Library Management, vol. 16 no. 3
Type: Research Article
ISSN: 0143-5124

Keywords

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Abstract

Details

Feminist Activists on Brexit: From the Political to the Personal
Type: Book
ISBN: 978-1-80043-421-9

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Article
Publication date: 30 August 2013

Margaret O'Brien

This paper aims to examine the international challenges of fitting fathers into work‐family policies at a time of global economic turbulence.

Abstract

Purpose

This paper aims to examine the international challenges of fitting fathers into work‐family policies at a time of global economic turbulence.

Design/methodology/approach

The paper's design is a comparative policy analysis approach using international working time, paternity, maternity and parental leave data from selected rich, middle and poorer income nations. Leave policies are examined in relation to the place of fathers in the work‐family policy mix between 2010 and 2011.

Findings

Short well‐compensated paternity leave provision is emerging in poorer and middle income countries but none offer the range of father‐targeted parental leave innovation observed in some richer nations. A comparison of leave policy changes effecting fathers between 2010 and 2011 showed resilience in face of economic downturn particularly in European countries.

Research limitations/implications

Global data on fathers' working hours, paternity leave and men's access to parental leave are difficult to access and more effort in data standardisation is required to build on this study.

Practical implications

Inter‐governmental bodies play an important role in the promotion of father‐friendly employment measures even in countries with strong male breadwinner cultures.

Originality/value

This policy analysis extends scholarship on how societies promote and regulate cultural constructions of fatherhood in families and in the workplace. It suggests that drivers to fit fathers into work‐family policies are mixed and do not easily map on to country classifications or policy regimes.

Details

International Journal of Sociology and Social Policy, vol. 33 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

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Book part
Publication date: 30 March 2021

Abstract

Details

Feminist Activists on Brexit: From the Political to the Personal
Type: Book
ISBN: 978-1-80043-421-9

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Article
Publication date: 23 October 2009

Laura M. Milner

The purpose of this paper is to examine the behavior of consumers in an industrial trade show context – the ITB tourism trade show.

Abstract

Purpose

The purpose of this paper is to examine the behavior of consumers in an industrial trade show context – the ITB tourism trade show.

Design/methodology/approach

The current study addresses whether it is strategically astute to allow final consumers into an industrial trade show. Using a mall intercept method, questions were designed to elicit whether final consumers mimic industrial segments of current, potential or nonusers? Are they repeat or first time? How serious are they? Where in the search process are they? Are they product specific or simply engaged in information collection? How do they search? How are booth choices made?

Findings

Participants are current or potential and typically repeat. They are motivated and directed with booth choices being pre‐planned.

Research limitations/implications

The limitations of convenience samples apply here. Study should be repeated. Future research should address whether consumers be allowed into other types of industrial trade shows.

Practical implications

This study addresses the utility of free promotional gifts and the strategic implications of allowing consumer access to an industrial event.

Originality/value

Only one other study was uncovered which examined consumer trade shows and it focused on vendor behavior.

Details

Tourism Review, vol. 64 no. 4
Type: Research Article
ISSN: 1660-5373

Keywords

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Abstract

Details

Feminist Activists on Brexit: From the Political to the Personal
Type: Book
ISBN: 978-1-80043-421-9

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