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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: 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 March 2024

Seunghee Lee and Suk-Kyung Kim

This study examines the impact of outdoor environments in public rental housing complexes on residents’ psychological restoration, taking into account the interconnectedness of…

Abstract

Purpose

This study examines the impact of outdoor environments in public rental housing complexes on residents’ psychological restoration, taking into account the interconnectedness of physical and psychological factors in human health. Drawing on Kaplan and Kaplan’s Attention Restoration Theory and Ulrich’s Supportive Design Theory, the research investigates the factors influencing residents’ psychological restoration within these outdoor spaces.

Design/methodology/approach

The Perceived Restorativeness Scale (PRS), which is based on the Attention Restoration Theory and the Zuckerman Inventory of Personal Reactions (ZIPERS) are used to assess residents’ restorative experiences. Field research was conducted to collect data on the outdoor environments, and surveys were administered to the residents. The study analyzes the data using SPSS, including both factor and correlation analyses, to explore the relationship between the restorative effect and emotional factors.

Findings

The study verified a significant influence of positive emotions in ZIPERS on PRS’ overall restorative effect, thus supporting the utilization of both PRS and ZIPERS factors together to assess comprehensively the impact of outdoor environments on residents’ psychological restoration.

Originality/value

By employing a multidimensional approach involving residents’ experiences and emotions, this study quantified emotional and psychological data, which were hard to quantify. These results provide a basis for developing more objective restoration environment design guidelines and programs in the future.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

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: 29 March 2024

Jurgen Grotz, Lindsay Armstrong, Heather Edwards, Aileen Jones, Michael Locke, Laurel Smith, Ewen Speed and Linda Birt

This study aims to critically examine the effects of COVID-19 social discourses and policy decisions specifically on older adult volunteers in the UK, comparing the responses and…

Abstract

Purpose

This study aims to critically examine the effects of COVID-19 social discourses and policy decisions specifically on older adult volunteers in the UK, comparing the responses and their effects in England, Scotland, Wales and Northern Ireland, providing perspectives on effects of policy changes designed to reduce risk of infection as a result of COVID-19, specifically on volunteer involvement of and for older adults, and understand, from the perspectives of volunteer managers, how COVID-19 restrictions had impacted older people’s volunteering and situating this within statutory public health policies.

Design/methodology/approach

The study uses a critical discourse approach to explore, compare and contrast accounts of volunteering of and for older people in policy, and then compare the discourses within policy documents with the discourses in personal accounts of volunteering in health and social care settings in the four nations of the UK. This paper is co-produced in collaboration with co-authors who have direct experience with volunteer involvement responses and their impact on older people.

Findings

The prevailing overall policy approach during the pandemic was that risk of morbidity and mortality to older people was too high to permit them to participate in volunteering activities. Disenfranchising of older people, as exemplified in volunteer involvement, was remarkably uniform across the four nations of the UK. However, the authors find that despite, rather than because of policy changes, older volunteers, as part of, or with the help of, volunteer involving organisations, are taking time to think and to reconsider their involvement and are renewing their volunteer involvement with associated health benefits.

Research limitations/implications

Working with participants as co-authors helps to ensure the credibility of results in that there was agreement in the themes identified and the conclusions. A limitation of this study lies in the sampling method, as a convenience sample was used and there is only representation from one organisation in each of the four nations.

Originality/value

The paper combines existing knowledge about volunteer involvement of and for older adults.

Details

Quality in Ageing and Older Adults, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-7794

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

Book part
Publication date: 20 March 2024

Theodore F. Cockle

Humans care about things. The truth of this claim is obvious, yet scholars who have evaluated student interventions and outcomes in higher education have largely neglected how…

Abstract

Humans care about things. The truth of this claim is obvious, yet scholars who have evaluated student interventions and outcomes in higher education have largely neglected how student values might inform their experience with those interventions and outcomes. This chapter will rely on a philosophical conceptualization of a particular type of value known as “caring” to explore what students value as they weigh various collegiate decisions. Elaborating on findings from a qualitative study of 143 college students from eight American universities, I will summarize previous findings related to what students cared about, how those cares were structured, and what the cares and structures meant for students' pathways through college. The categorical and theoretical patterns I share demonstrate how students approached values in ways that have not typically been considered by scholars or institutional administrators. After summarizing my previous findings, I offer a conceptual argument for a “dialectical” approach that considers the mutually formative interaction between student and institutional values. The practical result of naming and understanding the dialectic realities of values in higher education is the opportunity for institutions to use their relatively greater agency to help individual students pursue what is worth pursuing without reducing the agency of those students. Thus, the dialectic places necessary boundary lines on both the institution and the student while also clarifying the opportunity to help students develop moral expertise and navigate their collegiate pathways successfully.

Details

Worldviews and Values in Higher Education
Type: Book
ISBN: 978-1-80262-898-2

Keywords

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. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 5 April 2024

Alexander Conrad Culley

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and…

Abstract

Purpose

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

Design/methodology/approach

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

Findings

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

Research limitations/implications

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

Practical implications

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

Originality/value

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

Details

Journal of Financial Regulation and Compliance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 1 April 2024

İrem Taştan and Zeynep Ozdamar Ertekin

This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer…

Abstract

Purpose

This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer communities in conjunction with ideological capacities.

Design/methodology/approach

The community of “presenteers” is conceptualized as a self-organized tribe with heterogeneous components that generate capacities to act. Netnographic observation was conducted on 18 presenteer accounts and lasted around six months. Real-time data were collected by taking screenshots of the posts and stories that these users created and publicly shared. Data were analysed by adopting assemblage theory, combining inductive and deductive approaches. Firstly, a qualitative visual-textual content analysis of the tribe’s defining components was conducted. Then, the process continued with the thematic analysis of the ideological underpinnings of the tribe’s enactments.

Findings

Findings shed light on the ways in which consumer communities interpret the entanglement of religious, political, and cultural ideologies in shaping their experiences. In the case of the presenteers tribe, findings reflect a novel ideological interplay between neo-Ottomanism, post-feminism and consumerism.

Research limitations/implications

The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.

Originality/value

The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

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