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Article
Publication date: 18 April 2017

Niklas Sandell and Peter Svensson

The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that…

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Abstract

Purpose

The aim of this paper is to study the rhetoric of goodwill impairment, more specifically rhetoric, as it is constructed in the form of accounts (i.e. statements that explain unanticipated or untoward behavior). The authors argue that goodwill impairment is not only a technical matter but also a rhetorical practice by means of which external scrutiny is responded to.

Design/methodology/approach

The data corpus consists of explanations provided by corporations regarding impairment of goodwill. Data were collected from annual reports from companies quoted on NASDAQ OMX Stockholm, Sweden. The impairment explanations were analyzed according to a taxonomy of account types. The explanations were subjected to close reading to discern the potential rhetorical functions of the different accounts.

Findings

Seven account types are identified and discussed, namely, excuse, justification, refocusing, concession, mystification, silence and wordification.

Research limitations/implications

There is a need for further research that explores the process of authorship (i.e. writing, editing, negotiating and revising) through which the texts of financial communication are produced.

Practical implications

The findings have implications for the future formulations of standards regarding qualitative explanations in financial reporting in general and explanations of goodwill impairment in particular.

Originality/value

The paper contributes to the knowledge about the use of natural language and rhetoric in financial communication.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 1
Type: Research Article
ISSN: 1176-6093

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Case study
Publication date: 26 April 2018

Stephanie Giamporcaro and Marilize Putter

The case presents a responsible investment dilemma case. Swedish institutional responsible investors have to make a choice about their investment in Lonmin, a platinum…

Abstract

Subject area

The case presents a responsible investment dilemma case. Swedish institutional responsible investors have to make a choice about their investment in Lonmin, a platinum mining company whose operation are located in South Africa and has been the theatre of workers’ killings.

Study level/applicability

The case targets MBA students and can be taught in a corporate finance course, a corporate governance course, a business ethics course or on sustainable and responsible investment.

Case overview

The teaching case follows the journey of Hilde Svensson, the head of equities for a Swedish responsible investor. She has been tasked to visit the site of Lonmin in South Africa which is the theatre of a tragic workers’ unrest that led to the killings of 44 workers in August 2012. She must decide what the best responsible investment strategy is to adopt with Lonmin for the future.

Expected learning outcomes

The students are expected to learn about what responsible investment entails and the dilemmas that can be faced by responsible investors. The case also gives insight to business students and the complexities of environment, social and governance (ESG) analysis and how to integrate financial and ESG analysis when you are a responsible investor.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CCS 1: Accounting and Finance

Details

Emerald Emerging Markets Case Studies, vol. 8 no. 2
Type: Case Study
ISSN: 2045-0621

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Book part
Publication date: 26 June 2006

Peter Svensson

This chapter provides an ethnographic account of the interaction between a professional marketing consulting firm and its client. The interaction is analysed as a…

Abstract

This chapter provides an ethnographic account of the interaction between a professional marketing consulting firm and its client. The interaction is analysed as a ‘narrative archipelago’ or complex of discursive practices by which professionalism is constructed. In this case three narratives predominate: the narrative of instrumental reason, of neo-liberalism and consumer protection. The analysis demonstrates the microprocesses by which wider concepts of professionalism are recreated in daily interactions between professionals and clients.

Details

Professional Service Firms
Type: Book
ISBN: 978-0-76231-302-0

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Article
Publication date: 21 August 2009

Peter Svensson

The purpose of this paper is to explore the possibilities of letting ideas from ethnomethodology inform a radicalisation (i.e. going to the roots) of interviewing in…

Abstract

Purpose

The purpose of this paper is to explore the possibilities of letting ideas from ethnomethodology inform a radicalisation (i.e. going to the roots) of interviewing in management and organization studies.

Design/methodology/approach

The argument draws upon insights from discourse and conversation analysis, in particular the acknowledgement of the productive function of language use in social life.

Findings

A radicalised approach to interviews is one that tries to abstain from letting the interview talk represent an organizational reality “out there.” The aim of radicalised interviewing is rather that of trying to identify situations and practices within the organization that resemble the interview situation.

Research limitations/implications

Interview research within management and organization studies needs to take into consideration that the relation between interview accounts and organizational reality is one of the re‐creation rather than re‐presentation. This insight has implications for both the interview practice and the analysis of interview material. The challenge for the interviewer is to contribute to an interview situation that enables the re‐creation of organizational reality.

Practical implications

The practice of interviewing in business practice offers the same kind of problems as the research interview, and thus needs to take into consideration the re‐creational nature of the interview situation.

Originality/value

The paper attempts to complete the linguistic turn and explore the radical consequences for the practice of interviewing. Doing so, the paper contributes to the self‐reflexive methodological debate in a way that tries to avoid pragmatic and inconsistent argumentation.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 4 no. 2
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 19 April 2013

Ming Lim and Peter Svensson

The role of the university as a site of social, cultural and political critique appears to be in terminal decline with the inexorable “commodification” of the university…

Abstract

Purpose

The role of the university as a site of social, cultural and political critique appears to be in terminal decline with the inexorable “commodification” of the university in the UK and elsewhere in Europe. Yet, although scholars have identified the dangers of such a scenario, few attempts have been made to offer a pragmatic solution to preserve, or even rejuvenate, the university as an agent of critique. This paper proposes that a critical marketing education can take over this role in the academy where traditional critical agents like the arts and humanities are widely acknowledged to have failed.

Design/methodology/approach

The paper uses a historical‐critical approach, and conceives of “critique” as a heterogeneous, multidimensional amalgam of both business and the humanities.

Findings

The paper shows how a critical marketing education offers a pragmatic means of preparing university students to become active and critical voices of society.

Originality/value

Few attempts have been made to offer a pragmatic solution to preserve, or even rejuvenate, the university as an agent of critique. This paper proposes that a critical marketing education can take over this role in the academy.

Details

Journal of Applied Research in Higher Education, vol. 5 no. 1
Type: Research Article
ISSN: 2050-7003

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Book part
Publication date: 26 June 2006

Abstract

Details

Professional Service Firms
Type: Book
ISBN: 978-0-76231-302-0

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Book part
Publication date: 26 June 2006

Abstract

Details

Professional Service Firms
Type: Book
ISBN: 978-0-76231-302-0

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Book part
Publication date: 24 April 2020

Maria Grafström and Anna Jonsson

In this chapter, we explore genre-blurring writing, where fiction meets theory, following the argument that texts in management and organisation studies suffer from the…

Abstract

In this chapter, we explore genre-blurring writing, where fiction meets theory, following the argument that texts in management and organisation studies suffer from the ‘textbook syndrome’. The stories that we tell through textbooks not only influence, but also set boundaries for, the way understandings are developed through the eyes of the reader. Often textbooks are written in a way that lead the reader into an idealised linear understanding of an organisation – far from the problems, dilemmas and messy everyday life that managers experience. Our discussion builds on previous literature on writing differently and our own experiences of writing a textbook by involving a professional novelist. Engaging in genre-blurring writing opens up how we think not only about writing, fiction and facts but also in our role as scientists. By situating ourselves, as researchers, at the intersection of fiction and the scientific work, not only new ways of writing, but also of thinking emerge. We discuss three aspects through which fiction challenge and develop our writing and thinking, namely to write with voice, resonance and an open end. Through genre-blurring writing, we create opportunities both to learn and to engage students in learning.

Details

Writing Differently
Type: Book
ISBN: 978-1-83867-337-6

Keywords

Open Access
Article
Publication date: 13 January 2020

Peter E. Johansson and Andreas Wallo

The purpose of this paper is to provide insight into the competence in use when working with interactive research, which is a continuation and elaboration of action research.

Abstract

Purpose

The purpose of this paper is to provide insight into the competence in use when working with interactive research, which is a continuation and elaboration of action research.

Design/methodology/approach

A qualitative research approach was adopted for the study. The main body of empirical material in this paper is based on two sources of data – a survey comprising open-ended questions, followed by a series of focus group interviews. The respondents were researchers with varying degrees of experience in using interactive research.

Findings

The findings provide illustrations of what characterises interactive research as work and identify an additional set of activities that go beyond traditional research activities. Some activities are relatively easy to describe, while others exist in the gaps between other activities – e.g. boundary spanning – and are harder to explicitly define in terms of implications for the involved researchers’ competence. The work activities reaching beyond the traditional research boundaries are implicit and are not a common shared practice. From a competence point of view, this implies that the competence in use for these implicit tasks of interactive research becomes individually carried. Based on these findings, a number of individual aspects of what constitutes competence in use are suggested.

Research limitations/implications

In future studies, it would be valuable to use a mixed-method approach that also includes longitudinal observations of the actual work of conducting interactive research.

Practical implications

The findings and suggestions for how to understand the competence of interactive researchers can be used as guidance for training in research education.

Originality/value

This study contributes to previous research by describing important requirements and critical elements of competence in use when conducting interactive research.

Details

Journal of Manufacturing Technology Management, vol. 31 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

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Article
Publication date: 1 June 2004

Göran Svensson and Greg Wood

Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra‐corporate relationships. Furthermore, it contributes…

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Abstract

Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra‐corporate relationships. Furthermore, it contributes to a conceptual framework that distinguishes between the constructs of business ethics and corporate ethics. The authors also provide a grounded conceptual framework of corporate ethics and trust. The principal dyadic determinants of corporate ethics in intra‐corporate relationships are interpreted to be management behaviour versus employee perception of that behaviour. Empirically, the contribution is an in‐depth and longitudinal case description that underpins the topic and the discussion provided in the article.

Details

Employee Relations, vol. 26 no. 3
Type: Research Article
ISSN: 0142-5455

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