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Abstract

Details

The Contemporary History of Drug-Based Organised Crime in Scotland
Type: Book
ISBN: 978-1-83549-652-7

Article
Publication date: 2 September 2024

Alpa Dhanani, Penny Chaidali, Nina Sharma and Evangelia Varoutsa

This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The…

Abstract

Purpose

This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The WRES constitutes a hybridised accountability initiative with characteristics of the moral and imposed regimes of accountability.

Design/methodology/approach

The study conceptualises the notion of responsive race accountability with recourse to Favotto et al.’s (2022) moral accountability model and critical race theory (CRT), and through it, examines the enactment of WRES at 40 NHSE trusts using qualitative content analysis.

Findings

Despite the progressive nature of the WRES that seeks to nurture corrective actions, results suggest that trusts tend to adopt an instrumental approach to the exercise. Whilst there is some evidence of good practice, the instrumental approach prevails across both the metric reporting that trusts engage in to guide their actions, and the planned actions for progress. These planned actions not only often fail to coalesce with the trust-specific data but also include generic NHSE or equality, diversity and inclusion initiatives and mimetic adoptions of best practice guidance that only superficially address racial concerns.

Social implications

Whilst the WRES is a laudable voluntary achievement, its moral imperative does not appear to have translated into a moral accountability within individual trusts.

Originality/value

Responding to calls for more research at the accounting-race nexus, this study uniquely draws on CRT to conceptualise and examine race accountability.

Details

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

Keywords

Expert briefing
Publication date: 11 June 2024

Marles indicated that Manele’s governing coalition, which had emerged earlier in May from April’s inconclusive general election, regards Australia as its “partner of choice”, but…

Details

DOI: 10.1108/OXAN-DB287607

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 26 February 2024

Emmanuel Raju, Suchismita Goswami, Nishara Fernando, Mayeda Rashid, Eti Akter, Nyima Dorjee Bhotia, Aditi Sharan, Mihir Bhatt and J.C. Gaillard

This conversation highlights the need to rethink how we approach disaster risk reduction in different South Asian contexts.

Abstract

Purpose

This conversation highlights the need to rethink how we approach disaster risk reduction in different South Asian contexts.

Design/methodology/approach

This paper is based on the webinar held as part of Asia Week at the University of Copenhagen which was organised by Asian Dynamics Initiative and Copenhagen Centre for Disaster Research on the September 12, 2023.

Findings

The prominent themes emerging from this conversation represents hybridity, self-rule and self-recovery. Along with this we suggest a fundamental turn to ensuring hope, solidarity and empathy is part of a post-colonial future.

Originality/value

The conversation contributes to the ongoing discussions on moving away from colonial practices in disaster risk reduction and disaster studies broadly.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

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: 5 December 2023

Maeve Wall, S. Shiver, Sonny Partola, Nicole Wilson Steffes and Rosie Ojeda

The authors suggest strategies for addressing and combating these attempts at racelighting.

Abstract

Purpose

The authors suggest strategies for addressing and combating these attempts at racelighting.

Design/methodology/approach

The authors of this article– five anti-racist educators working in various educational settings in SLC– employ the Critical Race Theory counter-story methodology (Delgado and Stefancic, 1993) to confront resistance to educational equity in Utah. They do so by first providing a historical context of race and education in Utah before presenting four short counterstories addressing the racelighting efforts of students, fellow educators and administrators when confronted with the complexities of racial injustice.

Findings

These counterstories are particularly important in light of the recent increase in color-evasive and whitewashed messaging used to attack CRT and to deny the existence of racism in the SLC school system in K-post-secondary education, and in the U.S. as a whole.

Originality/value

These stories are set in a unique environment, yet they hold national relevance. The racial and religious demographics in Utah shed light on the foundational ethos of the country – white, Christian supremacy. They reveal what is at stake in defending it and some of the key mechanisms of that defense.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 3
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 5 August 2024

Sanjay Sehgal, Asheesh Pandey and Swapna Sen

In the present study, we investigate whether enhanced momentum strategies outperform price momentum strategies and if they show greater resilience and stability under adverse…

Abstract

Purpose

In the present study, we investigate whether enhanced momentum strategies outperform price momentum strategies and if they show greater resilience and stability under adverse market conditions. We also examine if such strategies are explained by prominent asset pricing models or are a result of behavioral mispricing.

Design/methodology/approach

Data consist of the equity shares of all companies listed on National Stock Exchange over the study period. To check the efficacy of enhanced momentum over price momentum, six momentum strategies have been designed and their raw as well as risk-adjusted returns using multi-factor models have been observed. Behavioral mispricing has been examined by constructing an investor attention index. Finally, few robustness tests have been performed to confirm the results.

Findings

We find that an enhanced momentum strategy which combines relative and absolute strength momentum outperforms conventional price momentum strategy in India. We also demonstrate that rational pricing models are not able to explain momentum profits for any of the strategies. Finally, we observe that investor overreaction is the possible explanation of momentum profits in India. Thus, our results confirm the role of behavioral mispricing in explaining momentum returns.

Originality/value

Our research is the first major attempt to study enhanced momentum strategies in the Indian context. We experiment with several new enhanced momentum strategies which have not been explored in prior literature. The findings have strong implications for global portfolio managers who wish to design profitable trading strategies.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Book part
Publication date: 30 April 2024

Kimberly M. Baker

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study…

Abstract

This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.

Book part
Publication date: 3 June 2024

Clara E. Rodríguez

This chapter is a sociologist’s personal reflection. In it, she recognizes that her mother, a woman from rural Puerto Rico with limited formal education, was actually an informed…

Abstract

This chapter is a sociologist’s personal reflection. In it, she recognizes that her mother, a woman from rural Puerto Rico with limited formal education, was actually an informed environmentalist. She taught her children the things she learned growing up as one of the older girls among 11 siblings from a poor family. Her mother’s family members knew a great deal about the environment, for example, how to grow healthy, edible and useful plants in or near the home; and, how – for reasons that seemed implicit to her, not to consume too much sugar in the daily diet. The author and her siblings were taught basic environmental principles through their mother’s shopping and meal preparation in the South Bronx and visits to family members in Puerto Rico. She recalls that her mother knew the importance of fresh produce, something the author only learned through formal education, and that she was an amazing cook. Nothing was wasted and everything tasted better than just good.

Details

People, Spaces and Places in Gendered Environments
Type: Book
ISBN: 978-1-83797-894-6

Keywords

Book part
Publication date: 28 June 2024

Arpan S. Yagnik

Abstract

Details

Intergenerational Harmony
Type: Book
ISBN: 978-1-83549-161-4

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