Search results
1 – 4 of 4Lídia Oliveira, Ana Caria and Patrícia Gomes
The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.
Abstract
Purpose
The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.
Design/methodology/approach
A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.
Findings
The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.
Originality/value
The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.
Propósito
Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.
Diseño/metodología/enfoque
Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.
Resultados
El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.
Originalidad/valor
Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.
Details
Keywords
Sarah Mahon, Laura O'Neill and Rachel Boland
In 2014, the Health Service Executive (HSE) in Ireland published its Safeguarding National Policy and Procedures (HSE, 2014). Under this policy, all agencies providing services…
Abstract
Purpose
In 2014, the Health Service Executive (HSE) in Ireland published its Safeguarding National Policy and Procedures (HSE, 2014). Under this policy, all agencies providing services through the social care directorate must ensure a robust culture of safeguarding is in place. Concurrent to this has been a move in social policy, practice and research to include the voice of the service user, both in terms of planning and reviewing services. (e.g. HIQA, 2012; Flanagan, 2020) This article examines whether service users with intellectual disabilities want to be involved in safeguarding plans and, if so, how that can be supported. Using focus groups service users demonstrated their knowledge of safeguarding as a concept, how they felt about the issues raised, and, crucially what they felt they would like to see happen next in addressing a safeguarding incident or concern. The focus groups took place in a large organisation providing residential services, day services, independent living supports and clinical supports. Engaging service users in planning and responding to safeguarding concerns is a fundamental principle of human rights legislation, both nationally and internationally. This study aims to highlight that it is both possible and desirable to engage fully with service users using a range of simple communication tools. For this to be implemented as routine practice in services providing support for people with intellectual disabilities, authentic leadership is required. Services will need to devote time, human resources and will need champions to get on board with the necessary culture shift.
Design/methodology/approach
Qualitative research examined peoples’ “lived experiences” and knowledge of safeguarding. Focus groups were used with thematic analysis highlighting common themes throughout, as guided by Braun and Clarke (2006). There were two objectives: Objective 1: measuring participant’s understanding of the safeguarding process. Objective 2: compare the potential differences between safeguarding plans devised by the participants in the focus groups, versus plans devised by trained designated officers responsible for safeguarding within the service.
Findings
Four principal themes emerged – 1. participants understanding of safeguarding; 2. restorative justice; 3. consent; and 4. high levels of emotional intelligence and compassion. Participants demonstrated that they could and did want to be involved in safeguarding planning and showed little variation in the plans compared to those completed by trained staff.
Research limitations/implications
The study was completed with a small sample size in a single service in one area. It may not represent the lived experiences and knowledge of safeguarding in other services and indeed other countries. The video may have led to some priming; for instance, the Gardai in the footage being called may have resulted in the participants stating that contacting Gardai should be part of the plan. After the video was shown, there was a heightened awareness of safeguarding. This may indicate that participants are aware of safeguarding but unsure of the terminology or how to discuss it out of context.
Practical implications
For this to be implemented as routine practice in services providing support for people with intellectual disabilities, authentic leadership is required. Services will need to devote time and human resources and will need champions in the safeguarding arena to get on board with the shift in culture required.
Social implications
While there did not appear to be many barriers to listening to participants, to progress this as a standard practice a very real shift in culture will be needed. It is important for practitioners to ask: Is the vulnerable person aware that this concern has been raised? What is known of the vulnerable person’s wishes in relation to the concern? To truly engage with service users in safeguarding plans these questions need to be more than a “tick box” exercise. This process needs to be fully embedded into a culture that promotes a person-centred, rights-based, inclusive approach as a standard rather than a one-off project. Some structural changes will be needed regarding the time given to designated officers, and what resources they can access (such as speech and language therapy). However, the real difference will be made by services operating authentic leadership that champions engagement on this scale, to fully answer the question posed by the researchers at the beginning of this report, “Whose safeguarding is it anyway?”
Originality/value
There appears to be little evidence of service user engagement in terms of planning and processing safeguarding responses, either in research or anecdotally.
Details
Keywords
Alasdair Marshall, Udechukwu Ojiako, Tony Abdoush, Nicholas Vasilakos and Maxwell Chipulu
This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing…
Abstract
Purpose
This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.
Design/methodology/approach
The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.
Findings
While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.
Originality/value
This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.
Details
Keywords
Widya Paramita, Rokhima Rostiani, Rahmadi Hidayat, Sahid Susilo Nugroho and Eddy Junarsin
Electric cars (EC) adoption represents a strategic action aimed at promoting environmental sustainability. Although Millennials and Gen Z represent the greatest potential market…
Abstract
Purpose
Electric cars (EC) adoption represents a strategic action aimed at promoting environmental sustainability. Although Millennials and Gen Z represent the greatest potential market for EC, their adoption remains low; thus, this study focused on examining the role of motive in predicting EC adoption intention within these two generations’ population. Built upon the fundamental motive framework, this research explores the motives that lead to EC adoption intention. Subsequently, this study aims to examine the role of performance expectancy as the mediating variable and EC attributes beliefs as the moderating variable that can promote EC adoption intention.
Design/methodology/approach
Both exploratory and confirmatory methods were used in this investigation. Using an exploratory approach, this research explores the fundamental motives and the attributes of EC that influence EC adoption intention. Using a confirmatory approach, this research tests the mediating role of performance expectancy. To collect the data, an online survey was administered to 260 young consumers in Indonesia.
Findings
The results of PLS-SEM analysis from the data revealed that self-protection, kin-care, status and affiliative motives influence EC adoption. Furthermore, performance expectancy mediates the relationship between self-protection, mate acquisition, affiliative motives and EC adoption intention. Among EC attributes, the short-haul performance strengthens the indirect relationship between affiliative motive and EC adoption intention.
Research limitations/implications
The main limitation of this study is that it only focuses on the practical attributes of EC, whereas psychological attributes that were found to be more influential in consumer’s purchase decisions were not examined.
Practical implications
Marketers need to explore EC attributes that can strengthen the relationship between consumers’ motives and EC adoption intention by increasing consumers’ evaluation of performance expectancy. In this study, marketers can promote short-haul performance, as it will lead to EC adoption for consumers with affiliative motives.
Originality/value
This study ties together two lines of research on the adoption of EC, exploring EC attributes and examining consumers’ motivation to choose EC, especially Millennials and Gen Z. In this way, EC attributes facilitate the fulfillment of consumers’ needs and promote EC adoption intention.
Details