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1 – 10 of 269Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Sten Torpan, Sten Hansson, Kati Orru, Mark Rhinard, Lucia Savadori, Pirjo Jukarainen, Tor-Olav Nævestad, Sunniva Frislid Meyer, Abriel Schieffelers and Gabriella Lovasz
This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.
Abstract
Purpose
This paper offers an empirical overview of European emergency managers' institutional arrangements and guidelines for using social media in risk and crisis communication.
Design/methodology/approach
The authors collected and analysed material including publicly accessible relevant legal acts, policy documents, official guidelines, and press reports in eight European countries – Germany, Italy, Belgium, Sweden, Hungary, Finland, Norway, and Estonia. Additionally, the authors carried out 95 interviews with emergency managers in the eight countries between September 2019 and February 2020.
Findings
The authors found that emergency management institutions' social media usage is rarely centrally controlled and social media crisis communication was regulated with the same guidelines as crisis communication on traditional media. Considering this study's findings against the backdrop of existing research and practice, the authors find support for a “mixed arrangement” model by which centralised policies work in tandem with decentralised practices on an ad hoc basis.
Practical implications
Comparative insights about institutional arrangements and procedural guidelines on social media crisis communication in the studied countries could inform the future policies concerning social media use in other emergency management systems.
Originality/value
This study includes novel, cross-national comparative data on the institutional arrangements and guidelines for using social media in emergency management in the context of Europe.
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The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of…
Abstract
Purpose
The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.
Design/methodology/approach
Online corporate communication data of diversity and inclusion themes were compiled from the websites of eight Swedish-based multinational corporations. The data included content from the companies’ official websites and annual reports and sustainability reports as well as diversity and inclusion-themed blog posts. A thematic analysis was conducted on the website content.
Findings
The study showcases how tensions between conflicting external demands are navigated by keeping the communication open to several interpretations and thereby achieving multivocality. In the studied corporate texts on diversity and inclusion, this is achieved by alternating between elements catering to a business case audience and those that appeal to a social justice audience, with some procedures managing to appease both audiences at the same time.
Originality/value
The article complements previously described forms of washing by introducing an additional type of washing – business case washing – an articulation of the business case rhetoric that characterizes the diversity management discourse. While much has been written about washing to satisfy advocates of social change and equity, washing to appease shareholders and boardroom members, who are focused on profit and economic growth, has received less attention. The article suggests that online corporate communication on diversity and inclusion, by appeasing diverse audiences, can be seen as aspirational talk.
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Cameron C. Beatty, Erica R. Wiborg, Brittany Brewster and Julie B. LeBlanc
Few studies explore post-collegiate leadership applications of alumni who complete curricular leadership programs, like minors or certificates. How can we, as a field, say our…
Abstract
Few studies explore post-collegiate leadership applications of alumni who complete curricular leadership programs, like minors or certificates. How can we, as a field, say our leadership programs and courses integrate beyond the boundaries of campus or undergraduate life without an understanding of post-collegiate leadership applications? This study explored the leadership learning of alumni of an undergraduate academic leadership certificate in the southeast United States. The researchers employed a qualitative, single, embedded case study design and data collection for this study. The study primarily relied on in-depth interviews, utilizing an interview guide approach (Johnson & Christensen, 2014). The interview guide’s purpose was to focus interviews on topics related to students’ learning and current applications of program learning outcomes. This study’s findings highlighted the practice of reflection for alumni, appreciation for collaboration and building relationships, and how alumni could connect and apply their past leadership coursework to their current professional or personal leadership experiences. The researchers were interested in exploring how leadership learning in higher education contributed to students’ success in their careers, personal life, and community.
Giovana Sordi Schiavi, Ariel Behr and Carla Bonato Marcolin
This paper aims to elaborate a set of characteristics that conceptualize and qualify a disruptive business model.
Abstract
Purpose
This paper aims to elaborate a set of characteristics that conceptualize and qualify a disruptive business model.
Design/methodology/approach
The literature on disruptive business models will be analyzed using the latent semantic analysis (LSA) technique, complemented by content analysis, to obtain a more precise qualification and conceptualization regarding disruptive business models.
Findings
The results found described concepts already described in the theory. However, such findings, highlighted by the LSA, bring new perspectives to the analysis of the disruptive business models, little discussed in the literature and which reveal important considerations to be made on this subject.
Research limitations/implications
It should be noted, about the technique used, a limitation on the choice of the number of singular values. For this to be a problem in the open literature, the authors tried to work not just with the cost-benefit ratio given the addition of each new dimension in the analysis, as well as a criterion of saturation of the terms presented.
Practical implications
The presentation of this set of characteristics can be used as a validation tool to identify if a business is or is not a disruptive business model by managers.
Originality/value
The originality of this paper is the achievement of a consolidated set of characteristics that conceptualize and qualify the disruptive business models by conducting an in-depth analysis of the literature on disruptive business models through the LSA technique, considering the difficulty of obtaining precise concepts on this subject in the literature.
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Franz Rumstadt, Dominik K. Kanbach, Josef Arweck, Thomas K. Maran and Stephan Stubner
When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject…
Abstract
Purpose
When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject to a flourishing academic debate. This field offers first profound findings from observational studies. However, the discussion of CEO activism lacks a thorough theoretical grounding, such as a shared concept accounting for the heterogeneity of sociopolitical incidents. Thus, the aim of this paper is to provide an archetypal framework for CEO activism.
Design/methodology/approach
The authors used a multiple case study approach on 145 activism cases stated by CEOs and found seven distinct statement archetypes.
Findings
The study identifies four main structural design elements accounting for the heterogeneity of activism, i.e. the addressed meta-category of the statement, the targeted outcome, the used tonality and the orientation of the CEOs’ positions. Further, the authors found seven distinguishable archetypes of CEO activism statements: “Climate Alerts”, “Economy Visions”, “Political Comments”, “Self-reflections and Social Concerns”, “Tech Designs”, “Unclouded Evaluations” and “Descriptive Explanations”.
Research limitations/implications
This typology classifies the heterogeneity of CEO activism. It will enable the analysis of interrelationships, mechanisms and motivations on a differentiated level and raise the comprehensibility of research-results.
Practical implications
The framework supports executives in understanding the heterogeneity of CEO activism and to analyse personality-fits.
Originality/value
To the authors’ knowledge, this marks the first conceptualisation of activism developed cross-thematically. The work supports further theory-building on CEO activism.
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