Search results
1 – 10 of 17Stephen Jollands and Martin Quinn
The purpose of this paper is to examine how the Irish Government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other…
Abstract
Purpose
The purpose of this paper is to examine how the Irish Government mobilised accounting concepts to assist in implementing domestic water billing. While such is commonplace in other jurisdictions and is generally accepted as necessary to sustain a water supply, previous attempts were unsuccessful and a political hot potato.
Design/methodology/approach
The authors use an actor-network theory inspired approach. Specifically, the concepts of calculative spaces and their “otherness” to non-calculative spaces are used to analyse how accounting concepts were mobilised and the effects they had in the introduction of domestic water billing. The authors utilise publically available documents such as legislation, programmes for government, regulator publications, media reports and parliamentary records in the analysis over the period from 1983 to late 2014.
Findings
The analysis highlights how the implementation of domestic water billing involved the assembling of many divergent actors including the mobilisation of accounting concepts. Specifically the concept of “cost” became a contested entity. The government mobilised it in a conventional way to represent the resourcing of the water supply. Countering this, domestic water users associated “cost” with a direct impact on their own resources and lives. Thus, an entity usually associated with the economic realm was embroiled in political processes, with much of what they were supposed to represent becoming invisible. Thus the authors observed accounting concepts being mobilised to support the gaining of a specific political ends, the implementation of domestic billing, rather than as part of the means to implement a sustainable water supply within Ireland.
Research limitations/implications
This research has some limitations, one being the authors draw on secondary data. However, the research does provide a detailed base from which to continue to study a new water utility over time.
Originality/value
This study demonstrates the complications that can occur when accounting concepts are associated with gaining of a political ends rather than as a means in the process of trying to achieve a sustainable water supply. Further, the process saw the creation of a new utility, which is a rare occurrence in the developed world, and a water utility even more so; this study demonstrates the role accounting concepts can have in this creation.
Details
Keywords
This paper examines how accounting concepts were utilised in domestic waste collection services in Ireland over the past two decades or so. In comparison to other former “free”…
Abstract
Purpose
This paper examines how accounting concepts were utilised in domestic waste collection services in Ireland over the past two decades or so. In comparison to other former “free” services in the Irish context, the prevalence of accounting concepts has been greater and delivered a more successful outcome.
Design/methodology/approach
Drawing on the concepts of calculation, the “economic” and economization, events around domestic waste policy in Ireland are examined, and the increasing prevalence of concepts such as price, cost and profitability in these processes are a focal point. Publicly available documents such as government policy documents, parliamentary records and media reports are utilised to draw out these concepts. The period of analysis is 1996–2018.
Findings
The findings reveal the role of accounting concepts in the economization of domestic waste policy in Ireland. The result of the economization process was a fully privatised, profit-oriented, price-monitored system.
Research limitations/implications
This research provides a broad view of accounting concepts in the management of domestic waste. It highlights how waste policy in Ireland travelled through instances of being political and economic over time. The research is limited by its use of secondary data.
Originality/value
This study highlights how accounting concepts were used in varying ways to bring about a satisfactory solution to domestic waste disposal in Ireland, namely the privatisation of waste services.
Details
Keywords
Giulia Achilli, Cristiano Busco and Elena Giovannoni
The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of…
Abstract
Purpose
The paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.
Design/methodology/approach
The paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.
Findings
Whereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.
Originality/value
The paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self.
Details
Keywords
Thomas Hoyland, Alexandros Psychogios, Olga Epitropaki, Jonathan Damiani, Sumona Mukhuty and Chris Priestnall
Drawing on the social-cognitive and motivational literature of leadership, the present study examines the influence of young adults' self-perceptions of leadership on their…
Abstract
Purpose
Drawing on the social-cognitive and motivational literature of leadership, the present study examines the influence of young adults' self-perceptions of leadership on their leadership self-efficacy (LSE) and motivation to lead (MTL) in their future career. The authors further examine gender and socio-economic status (SES) as important moderators of the proposed relationships.
Design/methodology/approach
The present investigation consists of a two-study research design, based on data collected from young adult samples across two culturally different countries, namely the UK (N = 267) and Japan (N = 127).
Findings
The study presents evidence of self-perceptions of leadership influencing LSE and MTL. The results further support the mediating role of leader self-efficacy. Regarding the moderating role of gender, results in both samples showed that the effects of leader self-efficacy on MTL were stronger for males. SES was found to moderate the effects of leadership self-perceptions of negative implicit leadership theories (ILTs) on LSE in the UK sample and the effects of leadership self-perceptions of positive ILTs on LSE in the Japanese sample.
Originality/value
This study fills the gap of empirical research focused on early adulthood influences on leadership development. In particular, this study has a three-fold contribution, by, firstly, developing a conceptual model that examines the role of young adults' self-perceptions of leadership on their self-efficacy as leaders and MTL; secondly examining contingencies of the proposed relationships; and thirdly testing the conceptual model in two countries.
Details
Keywords
Ying Hong, Victor M. Catano and Hui Liao
As the employment marketplace changes, the meaning of leadership evolves. The question of whether emotional intelligence (EI) is required for leaders has attracted broad interest…
Abstract
Purpose
As the employment marketplace changes, the meaning of leadership evolves. The question of whether emotional intelligence (EI) is required for leaders has attracted broad interest. This paper seeks to examine the role of EI and motivation to lead (MTL) in predicting leadership.
Design/methodology/approach
In study 1, students (n=309) first completed surveys and then, one week later (n=264), they engaged in leaderless group discussions where their levels of leader emergence were rated. In study 2, the participants were 115 students who undertook 14‐week class projects. They completed surveys including evaluations of members' leader emergence after they finished the projects.
Findings
The results suggest that participants who were high in affective‐identity MTL became leaders in leaderless discussions, while high social‐normative MTL individuals assumed leadership roles in long‐term project teams. Both studies found that use of emotions, which is a component of EI, was positively related to affective‐identity and social‐normative MTL and indirectly related to leader emergence.
Originality/value
This study is one of the first to examine the relationship between EI and MTL, as well as between MTL and leadership emergence.
Details
Keywords
Simone Guercini and Silvia Ranfagni
This paper aims to investigate the practice of conviviality as the right setting to explore how social capital interacts with business relationships and in particular how…
Abstract
Purpose
This paper aims to investigate the practice of conviviality as the right setting to explore how social capital interacts with business relationships and in particular how resources impacting business relationships take shape in social relations.
Design/methodology/approach
This paper has adopted the single case study method combining in-depth interviews, participant observations and focus groups. The investigated case is an Italian business community located in Hangzhou (China), recognized as one of the most active foreign communities in organizing convivial activities.
Findings
The study shows that conviviality contributes to generating resources thereby creating interactions in business relationships via social relations through self-narrative, community feeling and empathy. These resources bear distinguishing features. Based on relationships of trust, they are fitting and mutual knowledge-based resources and they are resources performing a sense of inner time.
Originality/value
The paper contributes to the interpretation of the interplay between business relationships and social capital through conviviality and is in line with a direction of research, which is increasingly involving industrial marketing and purchasing (IMP) researchers, which is the analysis of social capital in business networks.
Details
Keywords
Simone Guercini and Silvia Ranfagni
As conviviality can nurture community social capital, this paper aims to investigate how such capital can give rise to economic behaviour in terms of developing business…
Abstract
Purpose
As conviviality can nurture community social capital, this paper aims to investigate how such capital can give rise to economic behaviour in terms of developing business relationships.
Design/methodology/approach
The empirical analysis was based on case studies of Italian businesses recognised as active communities that periodically organise convivial activities to fuel reciprocal collaboration. The case studies were constructed by combining a collection of secondary data, in-depth interviews and participant observations.
Findings
This paper shows how: community social capital in convivium emerges from self-narrative stimulated by ritual practices; social trust mobilising a convivial social capital is fuelled by knowledge generated through sharing and empathic relationships; community-based social relations embed business relations and if mediated, community-based business relations can also embed a community business.
Originality/value
The originality of the paper is twofold as it contributes: to understanding how conviviality can be used as a strategic tool for entrepreneurs to develop business relationships from convivial relations; and to finding intersection points between studies on business relationships from social capital and studies on entrepreneurship from community social capital.
Details
Keywords
Sayed Muhammad Fawad Sharif, Yang Naiding, Yan Xu and Atiq ur Rehman
Organizational networking has been acclaimed as a useful tool for knowledge transfer. However, the demerit associated with knowledge transfer is the leakage of commercially…
Abstract
Purpose
Organizational networking has been acclaimed as a useful tool for knowledge transfer. However, the demerit associated with knowledge transfer is the leakage of commercially valuable information/knowledge. The purpose of this paper is to empirically establish a useful framework for helping collaborative projects reduce potential knowledge leakages.
Design/methodology/approach
The study applies a hybrid methodology to collect data. Postulates are tested through SPSS 23 and Process Macro 3.0 model 7.
Findings
The study finds that knowledge leakage is negatively influenced by contract completeness. Contract completeness has a positive effect on trust and a negative effect on distrust. Partner’s learning intent moderates the relationship of contract completeness with trust and distrust. Trust and distrust negatively mediate the relationship between contract completeness and knowledge leakage.
Research limitations/implications
The study contributes to the theories of information processing and knowledge management by empirically stating how contract completeness, an organizational structure, supports knowledge management under the influence of partner’s opportunism. The study sees positivism in distrust and explains how practitioners maintain an observatory eye on partner’s opportunism by virtue of distrust ultimately adding value to the distrust literature.
Originality/value
The conceptual framework is novel because this is the first attempt to investigate the moderation effect of partner’s opportunism on the relationship of contract completeness and relational factors; and the mediation effects of trust and distrust between contract completeness and knowledge leakage.
Details
Keywords
This chapter brings the recent sociology of entrepreneurship, sociologies and geographies of responsibility, and critical reflections on place and space together to ask why…
Abstract
This chapter brings the recent sociology of entrepreneurship, sociologies and geographies of responsibility, and critical reflections on place and space together to ask why entrepreneurs show leadership in a place, and where they might want to lead it. Drawing on a set of qualitative interviews conducted from 2018 to 2020 with small business operators in rural Nova Scotia, Canada, the chapter explores how interviewees frame their business ideas, decisions, practices and aspirations not (just) in terms of conventional business objectives like profit or market share, but in terms of something I term responsibility to place. Responsibility to place emerges through the interviews as a feeling that one’s business should make a positive impact on place – inclusive of its people, environment, culture, history, and future. This feeling exists in tension with the objectives of Nova Scotia’s entrepreneurial ecosystem managers, as is seen in the discrepancies between interviewees’ narratives and the discourses propagated by the province’s economic development agencies, focused as they are on export-led growth. The findings from this sample indicate that understanding the “geographies of responsibility” (Massey, 2004) in entrepreneurs’ narratives is critical to a fuller appreciation of entrepreneurial Place leadership.
Details