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1 – 10 of 266Nooch Kuasirikun and Philip Constable
This paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed…
Abstract
Purpose
This paper explores corporate social responsibility (CSR) in Thailand and analyses how CSR practice is informed by local values rather than merely driven by CSR practices designed in developed countries.
Design/methodology/approach
The analysis is based on a comparative series of interviews of Thai business leaders in 2009–10 and 2019–20 within the conceptual context of Thai CSR discourse/practice, especially Buddhist Economics.
Findings
This paper argues that CSR practice in Thailand is substantially informed by local socio-economic context, particularly Buddhist Economics, including the concepts of suffering (dukkha), the Eightfold Path of the Middle Way, and gifting and reciprocal exchange.
Research limitations/implications
Local contexts are crucial not only for understanding local models of CSR but also for challenging what has been perceived as an imperialistic neo-liberal agenda in western-originating CSR.
Practical implications
The wider practical implications of this paper are that, like Thailand, CSR practices in other developing economies and emerging markets (DEEMs) may also have their own distinctive ‘local’ origins, contexts and developments which need to be considered.
Social implications
The social implications of this paper are that local context is determinant in the development of CSR practice, especially in DEEMs.
Originality/value
This paper contributes to the CSR literature by highlighting the often-marginalised existence of local CSR context and practice in DEEMs and questions CSR based solely on western theorisations.
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Philip Constable and Nooch Kuasirikun
The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.
Abstract
Purpose
The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.
Design/methodology/approach
First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.
Findings
The findings emphasise the important role of accounting in the construction of political and national identity.
Originality/value
This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.
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Philip Sadler, Principal of Ashridge Management College, calls for a new co‐ordinating agency for management education in this article originally written for the human resources…
Abstract
Philip Sadler, Principal of Ashridge Management College, calls for a new co‐ordinating agency for management education in this article originally written for the human resources journal Manpower Policy and Practice.
In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of three key…
Abstract
In this paper, I explore some of the intellectual questions which gave meaning to the social activity of dealing with crime, disorder and indigence, in the writings of three key police thinkers: Henry Field, Sir John Fielding and Patrick Colquhoun. My argument is that these early “police intellectuals” were not visionaries in the sense that they imagined a radically new apparatus of social control. Rather, the writings of these police proponents are most significant because they established a context of thought as felt and feeling as thought in which modern policing emerged. That intellectual context involved a commitment to piety, ethical standards and those institutions which supported or propagated them ‐ family, commerce and education as well as considerations of better policing, laws and punishments. Their writings, I suggest, are best understood as providing an enhanced role for the police in both enforcing order and in defining it. Police intellectuals, I conclude, created a frame of mind of police which functioned as a broad social technology of control, an institution of government and an ideology representing the crime problem as a lower class phenomenon.
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EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library;…
Abstract
EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library; and a target against which the detractors of public libraries are constantly battering. From the standpoint of the librarian, newspapers are the most expensive and least productive articles stocked by a library, and their lavish provision is, perhaps, the most costly method of purchasing waste‐paper ever devised. Pressure of circumstances and local conditions combine, however, to muzzle the average librarian, and the consequence is that a perfectly honest and outspoken discussion of the newspaper question is very rarely seen. In these circumstances, an attempt to marshal the arguments for and against the newspaper, together with some account of a successful practical experiment at limitation, may prove interesting to readers of this magazine.
In 1899 the medical practitioners of Dublin were confronted with an outbreak of a peculiar and obscure illness, characterised by symptoms which were very unusual. For want of a…
Abstract
In 1899 the medical practitioners of Dublin were confronted with an outbreak of a peculiar and obscure illness, characterised by symptoms which were very unusual. For want of a better explanation, the disorder, which seemed to be epidemic, was explained by the simple expedient of finding a name for it. It was labelled as “beri‐beri,” a tropical disease with very much the same clinical and pathological features as those observed at Dublin. Papers were read before certain societies, and then as the cases gradually diminished in number, the subject lost interest and was dropped.
Any scheme whereby the treasures of a public reference library are made more widely known is sure of the sympathetic consideration of all serious librarians, for it is a…
Abstract
Any scheme whereby the treasures of a public reference library are made more widely known is sure of the sympathetic consideration of all serious librarians, for it is a lamentable fact that reference libraries generally, and especially those in the provinces, are very sparingly appreciated. Their primary function is largely defeated by the ignorance of those most likely to be benefited. When there is displayed any considerable use of the facilities for research and study, analysis will often show it to be a mere prostitution by competition‐mongers and acrostic‐solvers; the genuine student is seldom much in evidence.
While some libraries have done their best over the years to inform the public as to what they are doing and can do as regards helping readers, others seem to move along without…
Abstract
While some libraries have done their best over the years to inform the public as to what they are doing and can do as regards helping readers, others seem to move along without making any special effort to publicise their facilities. In the old days modesty was a virtue, but now it is its own reward. Government departments, which used to shun the limelight, now employ public relations officers in large numbers, and professional bodies and big business houses constantly seek publicity. Times have changed, and the battle is to the strong; and it is unfortunately generally felt that the institution or service that does not speak for itself has little to speak about. It may frankly be said that if a service is in a position to enlarge its sphere of influence and esteem it should do so to the utmost of its endeavour. But it will be granted that if its publicity is not justified by performance, there will likely be an unhappy reaction.
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.