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1 – 10 of over 2000Drawing on the job demands-resources theory, this study investigates the mediating role of job satisfaction and the moderating roles of abusive supervision and perceived…
Abstract
Purpose
Drawing on the job demands-resources theory, this study investigates the mediating role of job satisfaction and the moderating roles of abusive supervision and perceived organisational support (POS) in the relationship between perception of organisational politics (POP) and employee job performance. This study hypothesised that employees with high POS and low abusive supervision can function effectively even in organisations with a high level of organisational politics.
Design/methodology/approach
The study was conducted anonymously on 408 employees, from companies operating in Poland which were completed using the computer-assisted telephone interview method. Statistical verifications of the moderation and mediation analyses were conducted with PROCESS macro.
Findings
The results showed that a high level of POP does not diminish employee performance when employees perceive low levels of abusive supervision and a high level of POS. Furthermore, the results revealed that job satisfaction mediates between POP and employee performance.
Originality/value
This study integrated research on politics, abusive supervision and POS to examine the collective impact of these variables on employee performance. The findings have important implications in terms of the potential buffering that can be applied to reduce the negative impacts resulting from POP.
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The purpose of this paper is to consider the challenges, advantages and limits of ethnographical approaches to the study of parliament. Challenges in the study of political…
Abstract
Purpose
The purpose of this paper is to consider the challenges, advantages and limits of ethnographical approaches to the study of parliament. Challenges in the study of political institutions emerge because they can be fast-changing, difficult to gain access to, have starkly contrasting public and private faces and, in the case of national parliaments, are intimately connected to rest of the nation.
Design/methodology/approach
Ethnography usually tends to be difficult to plan in advance, but especially so when parliament is the focus.
Findings
Research in parliament requires clear questions but an emergent approach for answering them – working out your assumptions, deciding on the most appropriate methods depending on what wish to find out, and continually reviewing progress. Its great strengths are flexibility, ability to encompass wider historical and cultural practices into the study, getting under the surface and achieving philosophical rigour. Rigour is partly achieved through reflexivity.
Research limitations/implications
One implication of this is that not only will each study of parliament be different, because each is embedded in different histories, cultures, and politics, but the study of the same parliament will contain variations if a team is involved.
Originality/value
Ethnographical research is a social and political process of relating; interpreting texts, events and conversations; and representing the “other” as seen by observers.
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The purpose of this study/paper Manipulating Golden Wombs’ (2017) is to show the author’s non-site intervention of authoritarian – undemocratic maneuvering of both women’s and…
Abstract
Purpose
The purpose of this study/paper Manipulating Golden Wombs’ (2017) is to show the author’s non-site intervention of authoritarian – undemocratic maneuvering of both women’s and earth’s “golden” wombs. The burning fossil fuels in myriads of flame colors, signal the power and distress of Earth’s wounded womb, memories of war, environmental destruction and human fatality, and descend to decline as extinguished Oil Drops (2017), creating a void. Global warming poses a problem for fossil fuel systems and those who profit from them.
Design/methodology/approach
The title of this paper has been inspired by Cara New Dagget’s book, The Birth of Energy (2019), posited in the nascent realm of energy “mortalities.” Now, confronting a world warmed by sweltering fossil fuels, the book provides us with a direction to thinking energy beyond the “Calvinist view” of everlasting work. Spellbound by Manipulating Golden Wombs’ (2017), the audience canter around the outer surface of the centrally positioned, circulating luminous “acrylic” oil drops highlighted by hundreds of mono-frequency lamps impregnated with desert biodiversity. A closer look takes spectators through a fiery desert, across the fossil fuel fields into the depths of its scorching oil wells, its womb, as they sense the “real-time” catastrophe that had occurred beyond the gallery wall.
Findings
These artists’ objective with their interventions is to “root it to the contour of the […] land, so that it’s permanently there and subject to the weathering,” so the audience is “sort of curious to see what will happen to this” (Schmidt, 1996, 225) through the course of time. The works resists the resistance of nature and social culture, as well as of body and intellect by emphasizing the intransience, however complex, of human beings with the ecosphere in which they survive (Novak 2002, 23). The surfacing of the under-surface of the land and ocean life triggers the idea of the private space, which involves role-play, gender norms and the control over women's lives in the capitalist and Gulf societies. Authoritarianism, fossil fuel capital, high-energy use and militarism make the climate politics critical to planetary security. This combustible convergence gave birth to Manipulating Golden Wombs’ (2017).
Research limitations/implications
Ganz reminds us that devouring less energy appears to be almost unharmonious with the current politics of being “Modern.” Sacrificing energy resonances with abstinence at best, and widespread death and injustice at worst. But, consuming an overload of energy is incompatible with a multispecies existence on Earth. Scientists caution “a cascade of feedbacks could push the Earth System irreversibly onto a ‘Hothouse Earth’ pathway,” the consequence of which could be an uninhabitable, unsafe globe for beings (Steffen et al., 2018). Even though it sounds vivid, it is hard to overstate the crisis in the midst of what environmentalists and biologists term as a sixth extinction event (Kolbert, 2014), in line with a “biological annihilation” that paints “a dismal picture of the future of life, including human life” (Ceballos et al., 2017).
Practical implications
It is not only the land’s womb that we have hurt; we have miffed the hearts of the water network, and “Othered” and the wombs of many women and most surfaces of the Earth have been penetrated, unconsented! To sustain a biodiverse sphere, to pause the deaths of the planet’s flora and fauna and to thrive on Earth, we need to work on renewable sources of energy based on “new collectively shared values, principles, and frameworks” (Steffen et al., 2018). We need to stop Manipulating Golden Wombs’ (2017). Are we ready to accept the challenge? (Lau and Traulsen, 2016)
Social implications
Petro-masculinity has multiple global dimensions and manifests in multiple and locally specific ways (Dagget, 2018). This encourages the geographically diverse artists discussed in this paper to embrace alternative visions, to make bold and explicit statements on gender and global diversity, equity and rights. Through history, women, in specific, embodied the entirety of the Ecocene and its life cycle and explored it in the context of their own relationships, health, sexuality, fertility, reproduction, childbirth, illness and inescapably death. The artists’ interventions’ visual physiognomies and intentions point toward a comprehensive agenda of action that leads to remedial courses toward reinstating the biome to a healthy condition.
Originality/value
Manipulating Golden Wombs’ (2017) enacts the historic all-consuming fires, penetrating the “shared environment,” burning the fossilized fuels exuding from Earth’s penetrated womb. The higher cone-shaped oil drops irradiate the intense dazzling images of oil wells in flames and the desert flora and fauna nestled within the scorching inner arena. This aligns with the private space provided to women. The wombs are smothered in the fuming fires of the Gulf war. The darker, narrower lower oil drops, iconic of the remnants of fossil fuel, are the residual sludge within which the land and water species are enmeshed and ensnared to death. The potency of the enactment of the drops “enables the viewer to see [him/]herself seeing, to become aware of how she perceives the world around [him/]her and in doing so participates in shaping it” (Eliasson, 2009, p. 25) as a form of engagement, which involves an “attention to time, movement and changeability” (pp. 18–21).
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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The purpose of this article is to collectively work towards understanding and resolving the COVID-19 pandemic issues based on Messersmith's (2018) song, We All Do Better When We…
Abstract
Purpose
The purpose of this article is to collectively work towards understanding and resolving the COVID-19 pandemic issues based on Messersmith's (2018) song, We All Do Better When We All Do Better. Furthermore, Our Identity should not Remain Marked to understand and overcome the workings of a virus whose Identity [DOES NOT] Remain Marked!
Design/methodology/approach
Practice-based creation coalesced with analytical writing.
Findings
We All Do Better When We All Do Better! The COVID-19 pandemic corresponds to crucial fundamental assumptions which have appeared from adversity anthropology over the past epochs. First, that environmental catastrophes infrequently surface, because calamities are communal and reliant on trans-species relationships. Furthermore, they appear from a blend of threat and susceptibility, with susceptibility as the causal issue. Second, the disaster occurs at manifold ranks concurrently, with responses to a threat; it endangers all the weak issues along with the original threat (Kelman, 2020).
Research limitations/implications
Throughout COVID-19 much of the media left cavernous time gaps, masks turned into tools of rebellion, and power and violence were exercised indirectly on the vulnerable. The virtual campuses of WhatsApp, Facebook and conventional broadcasting are disseminating specialist knowledge in pandemic science; now everyone is certified. They voice a nouveau-vindictive biopolitical language, so we rise towards COVID-19 denialism. And, we turn into unthinking puppets who speed up the transfer of misinformation that moves like an “asymptomatic” cough through an overcrowded bar or beach as all inhale-consume it.
Practical implications
Part of pandemic planning and dealing with the consequential calamity is to integrate instantly the disastrous aspects caused by lockdowns. In this surge of terror and apprehension, we cannot afford to isolate people, even more through shame and prejudice. Each one of us is accountable to support each other and advocate for an all-inclusive healthy community.
Social implications
Unescapably, as an immigrant, I had never dreaded this “home away from home” and stay anyhow, and I always had something to write home about. But recently I have had “Nothing to Write Home About,” (Madan-Soni, 2019). Migrant employees in most countries including international students were not much more than uninvited guests positioned in a conventional neighbourhood. It is as if your every expatriate-neighbour was plague-ridden and waiting to infect you. But the virus required no genomic or national identity or visa rank, it could cut all lines to get to you. The virus's Identity Is [Not] Marked.
Originality/value
Our Identity Remains Marked (2020) is my probing visual description of how Our Identity Remains Marked, layered, and stratified in stone under authoritarian structures of patriarchy. I read and researched about how Our Identity Remains Marked when humans are othered through the colours of race, gender, national and immigrant status, including all Earth others. Crafting things, creating something engages with a developing field of ecofeminist research on visual and embodied approaches and creativity (VEM Network, n.d; Reynolds, 2021). Painting offered me a therapeutic way of thinking and of using my senses.
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Linda Höglund, Maria Mårtensson and Kerstin Thomson
The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…
Abstract
Purpose
The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.
Design/methodology/approach
The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.
Findings
In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.
Originality/value
With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.
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Covert research has a mixed reputation within the scientific community. Some are unsure of its moral worth, others would proscribe it entirely. This reputation stems largely from…
Abstract
Covert research has a mixed reputation within the scientific community. Some are unsure of its moral worth, others would proscribe it entirely. This reputation stems largely from a lack of knowledge about the reasons for choosing the covert method. In this chapter, these reasons will be reconstructed in detail and all the elements that will allow one to judge the level of ethicality of covert research will be laid out for the reader. In particular, the chapter will answer the following questions: What harms can result from covert research to the subjects participating in the research? Is covert research necessarily deceptive? In which cases is it ethically permissible for a researcher to deceive? What is the scientific added value of the covert research, that is, what does covert research discover that overt research does not? What are the risks to researchers acting undercover? Finally, some suggestions will be offered to research ethics reviewers to help in their appraisal of covert research.
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Stephen McCarthy, Wendy Rowan, Nina Kahma, Laura Lynch and Titiana Petra Ertiö
The dropout rates of open e-learning platforms are often cited as high as 97%, with many users discontinuing their use after initial acceptance. This study aims to explore this…
Abstract
Purpose
The dropout rates of open e-learning platforms are often cited as high as 97%, with many users discontinuing their use after initial acceptance. This study aims to explore this anomaly through the lens of affordances theory, revealing design–reality gaps between users' diverse goals and the possibilities for action provided by an open IT artefact.
Design/methodology/approach
A six-month case study was undertaken to investigate the design implications of user-perceived affordances in an EU sustainability project which developed an open e-learning platform for citizens to improve their household energy efficiency. Thematic analysis was used to reveal the challenges of user continuance behaviour based on how an open IT artefact supports users in achieving individual goals (e.g. reducing energy consumption in the home) and collective goals (lessening the carbon footprint of society).
Findings
Based on the findings, the authors inductively reveal seven affordances related to open e-learning platforms: informing, assessment, synthesis, emphasis, clarity, learning pathway and goal-planning. The findings centre on users' perception of these affordances, and the extent to which the open IT artefact catered to the goals and constraints of diverse user groups. Open IT platform development is further discussed from an iterative and collaborative perspective in order to explore different possibilities for action.
Originality/value
The study contributes towards research on open IT artefact design by presenting key learnings on how the designers of e-learning platforms can bridge design–reality gaps through exploring affordance personalisation for diverse user groups. This can inform the design of open IT artefacts to help ensure that system features match the expectations and contextual constraints of users through clear action-oriented possibilities.
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Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…
Abstract
Purpose
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.
Design/methodology/approach
Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.
Findings
A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.
Research limitations/implications
To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.
Originality/value
This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.
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