Search results

1 – 10 of over 1000
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: 11 May 2023

Alexander Joseph Vanhee and Rachel McNealey

The purpose of this study is to examine the effect of micro-level place on identity theft victimization. This study uses the 2016 Identity Theft Supplement (ITS) to investigate…

Abstract

Purpose

The purpose of this study is to examine the effect of micro-level place on identity theft victimization. This study uses the 2016 Identity Theft Supplement (ITS) to investigate whether aspects of an individual’s residence affect their likelihood of becoming identity theft victims.

Design/methodology/approach

The authors conduct logistic regressions of whether a respondent was an identity theft victim in the past year using the following variables as key predictors: number of housing units in a residence, whether the respondent operates a business out of their residence and if residence access is restricted.

Findings

The results suggest that location influences the likelihood of identity theft to a modest degree though some aspects of location (possibly those related to rewards perceptions) may be more relevant than others. Meanwhile, though location may influence initial target selection, whether someone is victimized may be more dependent on factors such as personal behavior.

Originality/value

To the best of the authors’ knowledge, this manuscript represents one of the first investigations into the relationship between microlevel place and the incidence of identity theft. Furthermore, it provides evidence that one does exist which bears further inquiry.

Details

Journal of Financial Crime, vol. 31 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 7 June 2023

Angela Woods

The purpose of this paper is to offer an opinion piece that documents the experience of losing an adult sibling to suicide and explores the experience of personal and family grief.

Abstract

Purpose

The purpose of this paper is to offer an opinion piece that documents the experience of losing an adult sibling to suicide and explores the experience of personal and family grief.

Design/methodology/approach

This narrative is written from an autoethnographic perspective and uses the current evidence base to support a personal reflection.

Findings

This paper identifies the complex nature of bereavement following death from suicide and considers those factors that support more positive outcomes for those grieving.

Research limitations/implications

This piece focuses on autoethnographic data but is supported by findings from the wider evidence base.

Practical implications

The importance of seeking positives as part of the healing process when processing complex grief.

Social implications

Disclosure has been identified as an important part of processing complex grief associated with suicide bereavement and yet suicide remains a taboo subject for many.

Originality/value

This autoethnographic piece details the experience of dealing with a sibling suicide and the importance of creating the opportunity for positive reflection to process complex grief.

Details

Mental Health and Social Inclusion, vol. 28 no. 2
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 26 December 2023

Maie Stein, Vanessa Begemann, Sabine Gregersen and Sylvie Vincent-Höper

Although nonwork mastery generates personal resources and improves employee well-being and performance, employees must invest personal resources to experience mastery during…

Abstract

Purpose

Although nonwork mastery generates personal resources and improves employee well-being and performance, employees must invest personal resources to experience mastery during nonwork time. Drawing on conservation of resources theory and resource exchange perspectives, the purpose of this study is to examine the role of day-to-day provisions of affiliation resources by the leader in generating the personal resources necessary for employees to engage in nonwork mastery.

Design/methodology/approach

Daily diary data were collected from 198 employees (768 days). The proposed model was tested using Bayesian multilevel path analysis.

Findings

The results showed that on days when employees perceived that their leader provided more affiliation resources, they reported higher self-esteem and work engagement and, in turn, experienced higher levels of mastery. Furthermore, employees in high-quality (vs low-quality) leader–member exchange (LMX) relationships benefitted more from the affiliation resources provided by their leader in terms of work engagement.

Practical implications

The findings suggest that leaders can actively manage their employees' daily experience and functioning through seemingly ordinary demonstrations of warmth, care, and positive regard.

Originality/value

This study highlights the important role of leaders in improving employee daily work and nonwork experience and functioning and sheds light on the tangible resource provisions in the work context and the associated personal resources that account for daily variations in mastery. By distinguishing between daily affiliation resources and general perceptions of LMX relationship quality, this study contributes to a more nuanced understanding of the implications that resource provisions by the leader have for employees.

Details

Leadership & Organization Development Journal, vol. 45 no. 2
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 26 June 2023

Fidelia Ibekwe

Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.

Abstract

Purpose

Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.

Design/methodology/approach

This article is walk through a scientific career in LIS. Through personal anecdotes and life history and building upon Michael Buckland's legacy, it summarises the author’s own work seen through the prism of her interactions with Buckland, leading to scholarly contributions articulating significant statements about the field of LIS as well as pointers to past relevant publications.

Findings

Michael Buckland has a unique way of putting an end to thorny LIS issues as well as being a documentator extraordinaire.

Originality/value

It is a personal account, as such cannot be evaluated through the classical norms of empirical research as there is no ground truth. This account shows how chance encounters with fellow scholars can have a lasting influence on one's academic career as well as wider impact in a field.

Details

Journal of Documentation, vol. 80 no. 3
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 2 May 2024

Patrick Hopkinson and Mats Niklasson

This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).

Abstract

Purpose

This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).

Design/methodology/approach

This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.

Findings

IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.

Research limitations/implications

Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.

Practical implications

IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.

Social implications

IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.

Originality/value

IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Open Access
Article
Publication date: 12 June 2023

Maria Dodaro and Lavinia Bifulco

The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and…

Abstract

Purpose

The purpose of this paper is to explore two financial inclusion measures adopted within the local welfare context of the city of Milan, Italy, examining their functioning and underpinning representations. The aim is also to understand how such representations take concrete shape in the practices of local actors, and their implications for the opportunities and constraints regarding individuals' effective inclusion. To this end, this paper takes a wide-ranging look at the interplay between the rise of financial inclusion and the individualisation and responsibilisation models informing welfare policies, within the broader context of financialisation processes overall.

Design/methodology/approach

This paper draws on the sociology of public action approach and provides a qualitative analysis of two case studies, a social microcredit service and a financial education programme, based on direct observation and semi-structured interviews conducted with key policy actors.

Findings

This paper sheds light on the rationale behind two financial inclusion services and illustrates how the instruments involved incorporate and tend to reproduce, individualising logics that reduce the problem of financial exclusion, and the social and economic vulnerability which underlies it, to a matter of personal responsibility, thus fuelling depoliticising tendencies in public action. It also discusses the contradictions underlying financial inclusion instruments, showing how local actors negotiate views and strategies on the problems to be addressed.

Originality/value

The paper makes an original contribution to the field of sociology and social policy by focusing on two under-researched instruments of financial inclusion and improving understanding of the finance-welfare state nexus and of the contradictions underpinning attempts at financial inclusion of the most vulnerable.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 13 March 2024

Carla Ramos, Adriana Bruscato Bortoluzzo and Danny P. Claro

This study aims to capture how the association between a multichannel relational communication strategy (MRCS) and customer performance is contingent upon such customer…

Abstract

Purpose

This study aims to capture how the association between a multichannel relational communication strategy (MRCS) and customer performance is contingent upon such customer performance (low- versus high-performance customers) and to reconcile past contradictory results in this marketing-related topic. To this end, the authors propose and validate the method of quantile regression as an unconventional, yet effective, means to proceed to that reconciliation.

Design/methodology/approach

This study collected data from 4,934 customers of a private pension fund firm and accounted for both firm- and customer-initiated relational communication channels (RCCs) and for customer lifetime value (CLV). This study estimated a generalized linear model and then a quantile regression model was used to account for customer performance heterogeneity.

Findings

This study finds that specific RCCs present different levels of association with performance for low- versus high-performance customers, where outcome customer performance is the dependent variable. For example, the relation between firm-initiated communication (FIC) and performance is stronger for low-CLV customers, whereas the relation between customer-initiated communication (CIC) and performance is increasingly stronger for high-CLV customers but not for low-CLV ones. This study also finds that combining different forms of FIC can result in a negative association with customer performance, especially for low-CLV customers.

Research limitations/implications

The authors tested the conceptual model in one single firm in the specific context of financial services and with cross-sectional data, so there should be caution when extrapolating this study’s findings.

Practical implications

This study offers nuanced and precise managerial insights on recommended resource allocation along with relational communication efforts, showing how managers can benefit from adopting a differentiated-customer performance approach when designing their MRCS.

Originality/value

This study provides an overview of the state of the art of MRCS, proposes a contingency analysis of the relationship between MRCS and performance based on customer performance heterogeneity and suggests the quantile method to perform such analysis and help reconcile past contradictory findings. This study shows how the association between RCCs and CLV varies across the conditional quantiles of the distribution of customer performance. This study also addresses a recent call for a more holistic perspective on the relationships between independent and dependent variables.

Article
Publication date: 11 April 2024

Rizwan Tahir

Utilizing boundary theory as a guiding framework, this study aims to explore facets of work–life balance (WLB) that women entrepreneurs experience in the context of the United…

Abstract

Purpose

Utilizing boundary theory as a guiding framework, this study aims to explore facets of work–life balance (WLB) that women entrepreneurs experience in the context of the United Arab Emirates (UAE). It sheds light on strategies women entrepreneurs use to manage and shape boundaries between their personal and professional lives.

Design/methodology/approach

In this qualitative study, we conducted in-depth interviews with 50 women entrepreneurs to gain a deeper understanding of their WLB challenges.

Findings

Integration is a boundary management approach used by most women in our sample, facilitated by the thin work–life boundary inferable from their entrepreneurial careers. Integration has all the hallmarks of being imposed on women entrepreneurs because of family role challenges and societal expectations, on top of their entrepreneurial obligations. Women are reactors; they shoulder societal, family and entrepreneurial roles while having little control over events and circumstances.

Practical implications

Boundary theory suggests two roles must be interconnected to coexist successfully. Women entrepreneurs can benefit from the synergy between their personal and professional lives. As their roles tend to be more complex, it is essential to consider the consolidation of both spheres as an ongoing process to maximize their benefits.

Originality/value

Today’s independent forms of working are contingent on flexible work arrangements, work intensification and wireless communication. Understanding how women entrepreneurs find balance amid boundarylessness adds to our limited knowledge of people in comparable environments.

Details

Cross Cultural & Strategic Management, vol. 31 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 19 April 2024

Frank Gregory Cabano, Mengge Li and Fernando R. Jiménez

This paper aims to examine how and why consumers respond to chief executive officer (CEO) activism on social media. The authors developed a conceptual model that proposes…

Abstract

Purpose

This paper aims to examine how and why consumers respond to chief executive officer (CEO) activism on social media. The authors developed a conceptual model that proposes impression management as a mechanism for consumer response to CEO activism.

Design/methodology/approach

In Study 1a, the authors examined 83,259 tweets from 90 CEOs and compared consumer responses between controversial and noncontroversial tweets. In Study 1b, the authors replicated the analysis, using a machine-learning topic modeling approach. In Studies 2 and 3, the authors used experimental designs to test the theoretical mechanism.

Findings

On average, consumers tend to respond more to CEO posts dealing with noncontroversial issues. Consumers’ relative reluctance to like and share controversial posts is motivated by fear of rejection. However, CEO fame reverses this effect. Consumers are more likely to engage in controversial activist threads by popular CEOs. This effect holds for consumers high (vs low) in public self-consciousness. CEO fame serves as a “shield” behind which consumers protect their online image.

Research limitations/implications

The study focused on Twitter (aka “X”) in the USA. Future research may replicate the study in other social media platforms and countries. The authors introduce “shielding” – liking and sharing content authored by a recognizable source – as a tactic for impression management on social media.

Practical implications

Famous CEOs should speak up about controversial issues on social media because their voice helps consumers engage more in such conversations.

Originality/value

This paper offers a theoretical framework to understand consumer reactions to CEO activism.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

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