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Article
Publication date: 9 May 2008

Jesse Dillard and MaryAnn Reynolds

The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of…

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Abstract

Purpose

The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.

Design/methodology/approach

An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.

Findings

Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts.

Research limitations/implications

Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.

Practical implications

By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.

Originality/value

Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 20 December 2000

Abstract

Details

Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76230-334-2

Article
Publication date: 15 February 2008

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

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Abstract

Purpose

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Design/methodology/approach

The methodology takes the form of a prose article and accompanying fictional poem.

Findings

Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.

Research limitations/implications

The paper encourages the use of creative expression to represent areas of research and enquiry.

Originality/value

A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 7 November 2016

Elissa Chin Lu

As students increasingly incur debt to finance their undergraduate education, there is heightened concern about the long-term implications of loans on borrowers…

Abstract

As students increasingly incur debt to finance their undergraduate education, there is heightened concern about the long-term implications of loans on borrowers, especially borrowers from low socioeconomic backgrounds. Drawing upon the concepts of cultural capital and habitus (Bourdieu & Passeron, 1977), this research explores how student debt and social class intersect and affect individuals’ trajectory into adulthood. Based on 50 interviews with young adults who incurred $30,000–180,000 in undergraduate debt and who were from varying social classes, the findings are presented in terms of a categorization schema (income level by level of cultural capital) and a conceptual model of borrowing. The results illustrate the inequitable payoff that college and debt can have for borrowers with varying levels of cultural resources, with borrowers from low-income, low cultural capital backgrounds more likely to struggle throughout and after college with their loans.

Details

Paradoxes of the Democratization of Higher Education
Type: Book
ISBN: 978-1-78635-234-7

Article
Publication date: 1 March 1989

Eleanor S. Block

The emphasis of this survey is on motion picture reference material that has been published since 1982. This update does not, for the most part, include titles covered in…

Abstract

The emphasis of this survey is on motion picture reference material that has been published since 1982. This update does not, for the most part, include titles covered in a prior RSR article (1:4; 1983), written by myself, or in an even earlier article by Leslie Kane (7:1; 1979). In those few instances where titles that have appeared in the earlier RSR film surveys are discussed, it is because they now have a new subject emphasis.

Details

Reference Services Review, vol. 17 no. 3
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 13 December 2011

Mark Muro and Bruce Katz

Purpose – The purpose of this chapter is to advance understanding of regional industry or innovation clusters and the opportunities that the cluster framework provides…

Abstract

Purpose – The purpose of this chapter is to advance understanding of regional industry or innovation clusters and the opportunities that the cluster framework provides policymakers for delivering economic impact, clarifying economic priorities, and coordinating disparate programmatic efforts, and to articulate some basic principles for formulating cluster strategies.

Methodology/approach – As the cluster concept enters its third decade and the body of related literature reaches a new level of maturity a consensus has emerged among academics and policy thinkers on the economic benefits of clusters. In fact, clusters have emerged as major focus of economic and policy discussion just now – in what the authors dub a “cluster moment” – by dint of their demonstrated practical impact, their value in paradigm discussions, and their potential utility in policy reform. The chapter reviews the benefits of clusters and traces their ascendance – and re-emergence post-recession – among policy thinkers.

Findings – New research confirms that strong clusters tend to deliver positive benefits to workers, firms, and regions. As a paradigm, they reflect the nature of the real economy and as a matter of policymaking, clusters provide a framework for rethinking and refocusing economic policy. In pursuing cluster-based economic development strategies, policy leaders should not try to create clusters; use data to target interventions, drive design, and track performance; focus initiatives on addressing discrete gaps in performance or binding constraints on cluster growth; maximize impact by leveraging pre-existing cluster-relevant programs; align efforts vertically as well as horizontally; and let the private sector lead. All three tiers of the nation's federalist system have distinct and complementary roles to play in advancing the cluster paradigm.

Research limitations/implications (if applicable) – The paper includes no new/original data.

Practical implications (if applicable) – Given that clusters have emerged as a major focus of economics and policy, this chapter lays out a core set of general principles for pursuing cluster-based economic development strategies – and for avoiding common pitfalls – to which policymakers can adhere.

Originality/value of paper – The chapter advances cluster thinking and cluster strategies as a paradigm with the potential to accelerate regional economic growth and assist with the nation's needed restructuring and rebalancing toward a more productive post-recession economy.

Details

Entrepreneurship and Global Competitiveness in Regional Economies: Determinants and Policy Implications
Type: Book
ISBN: 978-1-78052-395-8

Article
Publication date: 7 November 2016

Elizabeth A. Bennett

This paper aims to explain why Fairtrade International (FI), an organization committed to empowering the producers of Fairtrade certified products, at times…

Abstract

Purpose

This paper aims to explain why Fairtrade International (FI), an organization committed to empowering the producers of Fairtrade certified products, at times (paradoxically), excluded them from its highest bodies of governance. A within-case study of Fairtrade’s inclusive and exclusive reforms over 25 years, along with insights from the social enterprise, hybrid governance and political sociology literatures, is used to generate several propositions about how voluntary sustainability standards-setting organizations (VSSSOs) engage stakeholders – especially producers – in governance.

Design/methodology/approach

This study uses process-tracing methodology, which focuses on the sequential, intervening processes that link potentially important variables within a single case. It draws on data from over 100 interviews and nearly 6,000 archival documents collected from FI and its member Max Havelaar Netherlands. Causal process observations were extracted from the documents and compiled to create a 68,000-word chronological narrative used to evaluate six potential explanations of Fairtrade’s governance reforms: legitimacy, resources, identity, oligarchic tendency, leadership and producer mobilization.

Findings

This study finds that Fairtrade’s inclusion/exclusion of producers reflected its desire to increase its moral legitimacy among external actors and understanding of how to signal legitimacy. The discussion proposes that VSSSOs, especially in times of heightened competition, leverage their comparative advantages to differentiate themselves from other organizations. In cases (like FI) in which the advantage is legitimacy, changing notions of legitimacy may have a destabilizing effect on governance.

Originality/value

This evidence-based account of FI’s governance decisions should help resolve some debates about the nature of FI’s relationship with producer groups. The broader propositions offer guidance for future cross-case research aiming to explain VSSSOs’ governance structure and hybrid governance, more generally. Because FI includes producers in governance to a much greater extent than most VSSSOs, it is an important case.

Details

Social Enterprise Journal, vol. 12 no. 3
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 9 August 2013

Saurav Pathak, Sonia Goltz and Mari W. Buche

Research and theory indicate that macro-level variables can influence the effects of individual-level factors on the economic behavior of women; however, this has rarely…

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Abstract

Purpose

Research and theory indicate that macro-level variables can influence the effects of individual-level factors on the economic behavior of women; however, this has rarely been examined with regard to women ' s entrepreneurship. Entrepreneurship has thus far been examined from a gender-neutral perspective. The purpose of this paper is to address this gap by deriving predictions using a sociological model of gender stratification and examining the effects of gendered institutions on women ' s entrepreneurship.

Design/methodology/approach

Using the Global Entrepreneurship Monitor (GEM) dataset comprising over 40,000 individuals across 30 countries combined with data from the Global Gender Gap Index (GGGI), the authors examined the direct as well as cross-level moderation effects of gendered institutions on the probability of women entering into entrepreneurship.

Findings

Results indicated that gendered institutions moderate effects of individual variables on the entrepreneurship of women, suggesting that in theory and research, individual factors affecting women ' s entrepreneurship should be considered within the larger cultural context.

Research limitations/implications

The findings provide additional evidence for the gender stratification theory of women ' s economic activity. Future research should examine alternative operationalizations of the variables, as well as effects of additional gendered institutions.

Practical implications

Results suggest that changes may be needed in entrepreneurship development policies in countries with cultural values creating barriers for women ' s entrepreneurship.

Originality/value

This multi-level analysis is derived from a theoretical framework and helps account for the rates of entrepreneurial activity found among women across many countries.

Details

International Journal of Entrepreneurial Behaviour & Research, vol. 19 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

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