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Open Access
Article
Publication date: 19 April 2022

João Graça, Lisa Roque, David Guedes, Lúcia Campos, Monica Truninger, Cristina Godinho and Markus Vinnari

Recent reviews and reports have highlighted the need for integrated, context-specific efforts to enable sustainable food transitions. This study aimed to identify pathways…

Abstract

Purpose

Recent reviews and reports have highlighted the need for integrated, context-specific efforts to enable sustainable food transitions. This study aimed to identify pathways to promote healthier and more environmentally friendly food practices in school contexts, with a focus on increased plant-based eating.

Design/methodology/approach

The study used a systemic approach with data collected from relevant stakeholders in an EU country (Portugal) at diverse levels of influence in the school meals system (i.e. proximal, intermediate, distal; from end-consumers to food providers, market actors, civil society organizations, and policy and decision-makers). Data from individual interviews (N = 33) were subjected to thematic analysis.

Findings

Meat-centric cultural perceptions of a ‘proper meal’ can be a socio-emotional barrier for sustainable food transitions in schools. Main pathways identified to unlock these transitions included: (1) Levering orientations toward ethical and environmentally beneficial consumption; (2) Improving and increasing the offer of plant-based meals; and (3) Mobilizing local communities and society.

Originality/value

The current findings suggest that promoting healthier and more environmentally friendly food practices in schools requires systemic, integrated approaches which focus on food consumption, food provision, and the broader political and sociocultural environment.

Details

British Food Journal, vol. 124 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 10 August 2010

Markus Vinnari, Pekka Mustonen and Pekka Räsänen

The paper aims to examine changes in household consumption behaviour through an empirical investigation of the decision to consume meat, to not consume meat or to consume…

Abstract

Purpose

The paper aims to examine changes in household consumption behaviour through an empirical investigation of the decision to consume meat, to not consume meat or to consume only small amounts of meat. The goal is to find out if the decision not to consume meat is becoming more prevalent, and to understand in what social categories this is happening, if any. A further aim is to investigate whether meat consumption is strongly associated with gender on the household level.

Design/methodology/approach

Expenditure survey data gathered from Finland during the last 40 years was used to identify what kinds of changes were taking place in the consumption of meat and meat products. The independent measures include six variables: the gender of the highest earner in the household (HEH), the type of household, the type of municipality and the income quintile, educational level and age of the HEH. The size of the samples varied between 2,986 and 8,258 households.

Findings

The analysis revealed that the decision not to consume meat became prevalent in Finland at the end of the 1970s but the growth rate has somewhat stabilised during recent decades. The gender of the HEH affects the family meat consumption. As non‐meat consumption has become more widespread it has also more clearly become a middle‐class phenomenon.

Originality/value

There are no previous studies available on the development of non‐meat consumption from this long‐term perspective.

Details

British Food Journal, vol. 112 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 2 March 2015

Pasi Pohjolainen, Markus Vinnari and Pekka Jokinen

The purpose of this paper is to analyze the barriers perceived by consumers to lowering their meat consumption levels and adopting a plant-based diet, which means a diet…

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Abstract

Purpose

The purpose of this paper is to analyze the barriers perceived by consumers to lowering their meat consumption levels and adopting a plant-based diet, which means a diet that includes mainly non-meat foods, yet it can contain both vegetarian and meat meals.

Design/methodology/approach

The prevalence of different barriers for following a plant-based diet is addressed, as well as consumer profiles considering socio-demographics, values and meat consumption frequencies. The data were collected in 2010 by a survey questionnaire, sent to 4,000 randomly selected Finns (response rate=47.3, n=1,890).

Findings

Different types of barriers are perceived to hinder the adoption of a plant-based diet, including meat enjoyment, eating routines, health conceptions and difficulties in preparing vegetarian foods. These barriers are strongly correlated, indicating that consumers may not make qualitative difference between different barriers. Furthermore, there are distinct socio-demographic, value and especially meat consumption frequency elements that strengthen the barrier perception, these being male gender, young age, rural residence, household type of families with children, low education, absence of a vegetarian family member or friend, valuation of traditions and wealth and high meat consumption frequency.

Social implications

High meat consumption is related to many environmental and public health problems. The results call for multifaceted policy implications that should concentrate on different barriers and certain socio-demographic, value and meat eating groups. Importantly, focus should be not only on the group with the strongest barrier perception but also on those particularly willing to make changes in their meat consumption patterns. One practical implication could be to increase the availability of vegetarian foods in public cafeterias or school canteens, as a decrease in meat consumption frequency is strongly correlated with the alleviation of the barrier perception.

Originality/value

Information about differences in socio-demographics, values and meat consumption frequencies between consumers provide opportunities for focussing policy actions to aid the adoption of a plant-based diet.

Details

British Food Journal, vol. 117 no. 3
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 18 September 2017

Shona Russell, Markus J. Milne and Colin Dey

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their…

16216

Abstract

Purpose

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.

Design/methodology/approach

Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.

Findings

Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.

Research limitations/implications

This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.

Originality/value

How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 March 2018

Rob Gray and Markus J. Milne

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and…

7731

Abstract

Purpose

The purpose of this paper is to offer a counter-narrative to accounts of specific species extinction. The authors place humanity’s ways of organising at the core and recognise that only fundamental re-appraisal of humanity’s taken-for-granted narratives offers hope for biodiversity and sustainability. The authors challenge producers of accounts of all sorts to reconsider the context and level of resolution of their accounts. The authors argue that humankind is the root cause of most (if not all) current species extinctions; that such extinctions represent one reason why humanity might itself be threatened with extinction; and why human extinction might be a good thing. The authors need to imagine other, better, futures.

Design/methodology/approach

The piece is an essay which assembles a wide range of literature in order to support its contentions.

Findings

There are many individual accounts of species which explore the (albeit very serious) symptoms of a problem without, the authors maintain, examining the systematic source of the problem. The source problem is western mankind’s organisation and somewhat taciturn conception of humanity. There is a lack of accounts offering new possibilities.

Research limitations/implications

The piece is an essay and, consequently, limited to the quality of the argument presented. The essay suggests that the principal implications relate to how producers of counter-accounts frame their construction of accounts and how accounts of species extinction need to be more cognisant of underlying causes.

Practical implications

Without substantial change, planetary ecology, including humanity, is very seriously threatened. Imagining a plausible future is a most practical act of faith.

Social implications

The essay suggests that as accountants the authors might think to approach the counter-accounts with a lower level of resolution: one that is directed towards a more challenging notion of what it is to be human.

Originality/value

Whilst building upon the growing sophistication in the understanding of (new) accounts and responding to the emerging literatures on biodiversity, species extinction and utopian vision the authors offer what the authors believe to be a unique suggestion in the accounting literature about the extinction of mankind.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 May 2020

Matthew Russell Scobie, Markus J. Milne and Tyron Rakeiora Love

This paper explores diverse practices of the giving and demanding of democratic accountability within a case of conflict around deep-sea petroleum exploration in Aotearoa…

Abstract

Purpose

This paper explores diverse practices of the giving and demanding of democratic accountability within a case of conflict around deep-sea petroleum exploration in Aotearoa New Zealand. These practices include submissions and consultations, partnership between Indigenous Peoples and a settler-colonial government and dissensus. These are theorised through the political thought of Jacques Rancière.

Design/methodology/approach

A single case study approach is employed that seeks to particularise and draws on interview, documentary and media materials.

Findings

By examining a case of conflict, the authors find that as opportunities for participation in democratic accountability processes are eroded, political dissensus emerges to demand parts in the accountability process. Dissensus creates counter forums within a wider understanding of democratic accountability. In this case, individuals and organisations move between police (where hierarchy counts those with a part) and politics (exercised when this hierarchy is disrupted by dissensus) to demand parts as police logics become more and less democratic. These parts are then utilised towards particular interests, but in this case to also create additional parts for those with none.

Originality/value

This study privileges demands for accountability through dissensus as fundamental to democratic accountability, rather than just account giving and receiving. That is, who is or who is not included – who has a stake or a part – is crucial in a broader understanding of democratic accountability. This provides democratic accountability with a radical potential for creating change. The study also advances thinking on democratic accountability by drawing from Indigenous perspectives and experiences in a settler-colonial context.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 January 2019

James Guthrie, Lee D. Parker, John Dumay and Markus J. Milne

The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in…

3281

Abstract

Purpose

The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future.

Design/methodology/approach

Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors.

Findings

In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources.

Practical implications

The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research.

Originality/value

This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 March 2017

Kari Lukka and Eija Vinnari

The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for…

1481

Abstract

Purpose

The purpose of this paper is to examine the philosophical and practical compatibility of actor-network theory (ANT) and interventionist research (IVR) and search for explanations for their scant combined use. The scope of investigation is limited to accounting, management and organization studies (MOS), but the findings are believed to be applicable in other social sciences as well.

Design/methodology/approach

An analysis is conducted of accounting and MOS research in addition to interviewing eight accounting scholars who have applied IVR and/or ANT in their research.

Findings

A comparison of the philosophical and other features of ANT and IVR suggests that they should be relatively easily combinable in studies. Based on interview material, three types of barriers to combining ANT and IVR are identified: perceived epistemological incompatibility, fear of going native or losing neutrality and academic tribes. However, subsequent analysis indicates that none of these forms an insurmountable obstacle to the combination.

Research limitations/implications

The combined application of ANT and IVR could benefit both IVR and ANT researchers in management accounting as it would enable them to conduct theoretically grounded studies on dynamic processes, such as the emergence and implementation of accounting innovations, to pose original research questions and to find new perspectives to accounting phenomena.

Practical implications

Employing ANT and IVR in combination could increase organizational interest in management accounting research.

Originality/value

The paper contributes to the discussion on the compatibility of different research approaches and highlights ways in which researchers could benefit from combining ANT and IVR.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 June 2022

Ludivine Perray-Redslob and Jeremy Morales

This paper examines micro-practices of resistance to understand how they influence accounting.

Abstract

Purpose

This paper examines micro-practices of resistance to understand how they influence accounting.

Design/methodology/approach

A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance.

Findings

The study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information.

Research limitations/implications

The study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management.

Originality/value

While previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.

Details

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

Keywords

Article
Publication date: 16 September 2013

Eija Vinnari and Matias Laine

– The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices.

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Abstract

Purpose

The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices.

Design/methodology/approach

Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and subsequent decline of environmental reporting practices within the Finnish water sector.

Findings

The findings suggest a dynamic view of the diffusion and decline of environmental reporting, showing that a variety of forces operated jointly over time. The initial swift diffusion may be mostly explained from the perspectives of fad and fashion, whereas the subsequent gradual decline of such reporting appears to have been driven mainly by internal organizational factors and a lack of outside pressure.

Research limitations/implications

The paper relies on a qualitative dataset, implying that extensive care is needed when seeking to generalise or apply the findings to different contexts or organizational fields.

Practical implications

The findings presented here should prove interesting for public sector managers, who are considering how, if at all, their organization should engage in social and environmental reporting.

Originality/value

The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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