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Article
Publication date: 16 April 2024

Abdel K. Halabi

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…

Abstract

Purpose

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

Design/methodology/approach

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Findings

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

Practical implications

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Originality/value

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

Details

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

Keywords

Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 7 November 2023

Gabriela Walker

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a…

Abstract

Purpose

This study introduces an ecological framework for disabilities meant to provide a new model of viewing and learning about disabilities and special education. This model projects a multi-systemic view of factors that influence a person's life, where people with disabilities are active actors in the development of the world. The increased awareness about interconnectedness, globalization, inter- and trans-disciplinarity, influences on human experience, greening, sustainability, inequality, inequity and lack of opportunities is shifting how people think about potential and growth.

Design/methodology/approach

The methodological approach is qualitative, interpretive research.

Findings

In disability studies, the Ecological Model of Disabilities helps reframe this uniqueness as part of the spectrum of human experiences. In special education, the Ecoducation Model helps reframe the learning experience.

Research limitations/implications

This research is conceptual, but it is also all-inclusive, rendering itself to a wide application in educational settings.

Practical implications

The Ecoducation Model for Special Education is specific to the education of children and adults with disabilities, and it is directly compatible with the broader Ecological Model of Disabilities. These ecological models can be applied to all levels of the ecological system, and to different ecodemes of population. Nevertheless, the ecological models need to be locally implemented, with general principles tailored to national traditions, laws and resources.

Social implications

Advocating for the pursuit of individual well-being within the larger society, both models call for practical changes in a multitude of areas, including legislation and policy, training of professional personnel, sufficient financial input in programs designed for the care of children and adults with disabilities, change in societal mentalities to fight discrimination, disempowerment and isolation. Because the scope of ecological frameworks is incommensurate, being both interdisciplinary and transdisciplinary, further research possibilities are countless. The ecological perspective opens the fields of disability studies and special education to new theoretical and empirical possibilities.

Originality/value

Two epistemological models are described as new frameworks in disability studies: the Ecological Model of Disabilities and the Ecoducation Model for Special Education. Both are original models that look into the education and inclusion of the person with disabilities.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Open Access
Article
Publication date: 11 April 2024

Robin Alison Mueller, Harrison Campbell and Tatiana Losev

The purpose of our research is to better understand inquiry-based pedagogy in the context of leadership education. Specifically, we sought to learn about how leadership learning…

Abstract

Purpose

The purpose of our research is to better understand inquiry-based pedagogy in the context of leadership education. Specifically, we sought to learn about how leadership learning is characterized in an immersive inquiry course, and how inquiry-based pedagogy is experienced by students engaged in interdisciplinary leadership learning.

Design/methodology/approach

We used a case study approach as an overarching methodology. The research methods employed to collect data were World Cafe and episodic narrative interview. Further, we used collocation analysis and systematic text condensation as analytical strategies to interpret data.

Findings

Our findings led us to four primary conclusions: (1) inquiry-based learning helps to foster an inquiry mindset amongst leadership education students; (2) the challenges and tensions associated with inquiry-based learning are worth the learning gains for leadership students; (3) the opportunity to learn in relationship is beneficial for leadership development outcomes and (4) students’ experiences of inquiry-based learning in leadership education often included instances of transformation.

Research limitations/implications

Limitations of the research were: (1) it is a case study situated within a unique, particular social and educational context; (2) demographic data were not collected from participants, so results cannot be disaggregated based on particular demographic markers and (3) the small sample size involved in the study makes it impossible to generalize across a broad population.

Practical implications

This research has enabled a deep understanding of structural and relational supports that can enable effective inquiry-based learning in leadership education. It also offers evidence to support institutional shifts to inquiry-based pedagogy in leadership education.

Social implications

Our research demonstrates that use of inquiry-based pedagogy in leadership education has long-lasting positive effects on students' capacity for applied leadership practice. Consequently, participants in this type of leadership learning are better positioned to effectively lead social change that is pressing in our current global context.

Originality/value

There is scant (if any) published research that has focused on using inquiry-based pedagogies in leadership education. This research makes a significant contribution to the scholarship of leadership education.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Article
Publication date: 13 February 2024

Mark Adrian Govier

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…

Abstract

Purpose

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

Design/methodology/approach

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

Findings

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

Originality/value

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 19 December 2023

Muhammad Naveed Khan, Piyya Muhammad Rafi-ul-Shan, Pervaiz Akhtar, Zaheer Khan and Saqib Shamim

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is…

Abstract

Purpose

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

Design/methodology/approach

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

Findings

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

Originality/value

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 December 2023

Karen McBride, Jill Frances Atkins and Barry Colin Atkins

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…

Abstract

Purpose

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

Design/methodology/approach

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Findings

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

Originality/value

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Details

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

Keywords

Article
Publication date: 2 November 2023

Kamran Mahroof, Amizan Omar, Emilia Vann Yaroson, Samaila Ado Tenebe, Nripendra P. Rana, Uthayasankar Sivarajah and Vishanth Weerakkody

The purpose of this study is to evaluate food supply chain stakeholders’ intention to use Industry 5.0 (I5.0) drones for cleaner production in food supply chains.

Abstract

Purpose

The purpose of this study is to evaluate food supply chain stakeholders’ intention to use Industry 5.0 (I5.0) drones for cleaner production in food supply chains.

Design/methodology/approach

The authors used a quantitative research design and collected data using an online survey administered to a sample of 264 food supply chain stakeholders in Nigeria. The partial least square structural equation model was conducted to assess the research’s hypothesised relationships.

Findings

The authors provide empirical evidence to support the contributions of I5.0 drones for cleaner production. The findings showed that food supply chain stakeholders are more concerned with the use of I5.0 drones in specific operations, such as reducing plant diseases, which invariably enhances cleaner production. However, there is less inclination to drone adoption if the aim was pollution reduction, predicting seasonal output and addressing workers’ health and safety challenges. The findings outline the need for awareness to promote the use of drones for addressing workers’ hazard challenges and knowledge transfer on the potentials of I5.0 in emerging economies.

Originality/value

To the best of the authors’ knowledge, this study is the first to address I5.0 drones’ adoption using a sustainability model. The authors contribute to existing literature by extending the sustainability model to identify the contributions of drone use in promoting cleaner production through addressing specific system operations. This study addresses the gap by augmenting a sustainability model, suggesting that technology adoption for sustainability is motivated by curbing challenges categorised as drivers and mediators.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 2 April 2024

Allison Wu

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

Abstract

Purpose

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

Design/methodology/approach

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

Findings

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

Practical implications

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

Originality/value

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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