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Article
Publication date: 1 May 2020

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially…

1987

Abstract

Purpose

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.

Design/methodology/approach

This paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.

Findings

Profit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.

Research limitations/implications

Problematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 1233 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 April 2020

Alan Lowe, Yesh Nama and Alexandru Preda

The purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting

Abstract

Purpose

The purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting, Auditing & Accountability (AAAJ) special section which aims to foster the development of literature focussing on critically evaluating issues surrounding profit and profitability and their sometimes, deleterious effects on society. The authors encourage an interdisciplinary discussion on the concepts of profit and profitability and various ways in which the authors could potentially problematise these concepts.

Design/methodology/approach

The authors undertake a purposive interdisciplinary review to provide context on problematising profit and profitability by briefly discussing the evolution of the concept of profit and by reviewing some contemporary debates and discussions about the role and status of profit and profitability.

Findings

In order to further develop the literature on problematising profit and profitability, it is important to broaden the analytical framework in order to (1) uncover the assumptions that make profitable activities possible as well as justifications of such activities; (2) analyse the practices of profit not only in the sense of computational practices but also in the sense of strategic and rhetorical calculations; (3) evaluate the practices of profit and profitability where they are situated within social and power relationships and (4) connect practices of profit to specific social imaginaries of profit.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism and encourages box-breaking research in the research community focussing on problematising profit and profitability in various settings. The perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also provides emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 27 December 2013

Sara E. Green, Rosalyn Benjamin Darling and Loren Wilbers

This chapter reviews qualitative research on parenting children with disabilities published over the last 50 years to explore whether shifts in academic discourse and changes in…

Abstract

Purpose

This chapter reviews qualitative research on parenting children with disabilities published over the last 50 years to explore whether shifts in academic discourse and changes in professional training have affected research on parenting and/or the experiences of parents who are the subject of such research.

Methodology/approach

An extensive literature search was conducted, and 78 peer-reviewed, qualitative studies on the experience of parenting a child with a disability were included in the sample. Themes were extracted from the reviewed literature and compared across decades.

Findings

The findings of the present review suggest that some aspects of the parenting experience have changed very little. In particular, parents continue to experience negative reactions such as stress and anomie, especially early in their children’s lives, and socially imposed barriers such as unhelpful professionals, and a lack of needed services continue to create problems and inspire an entrepreneurial response. In addition, stigmatizing encounters with others continue to be a common occurrence. In contrast to earlier decades, studies conducted in more recent years have begun to use the social model of disability as an analytic frame and also increasingly report that parents are questioning and challenging the concept of “normal” itself.

Social/practical implications

Additional improvements are needed in professional education and services to reduce the negative reactions experienced by parents of children with disabilities.

Originality/value of chapter

The findings of this meta-analysis can serve as a guide to future research on parenting children with disabilities.

Details

Disability and Intersecting Statuses
Type: Book
ISBN: 978-1-78350-157-1

Keywords

Article
Publication date: 23 March 2023

Gayathri Gunatilake, Beverley Lord and Keith Dixon

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

Abstract

Purpose

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Design/methodology/approach

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Findings

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

Research limitations/implications

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

Originality/value

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 June 2013

Michael John Jones and Jill Frances Solomon

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing…

11194

Abstract

Purpose

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity‐related strategies and policies. Such accounting is, it is believed, emancipatory and leads to engendering change in corporate behaviour and attitudes.

Design/methodology/approach

The authors reviewed the literature relating to biodiversity across a wide array of disciplines including anthropology, biodiversity, ecology, finance, philosophy, and of course, accounting, in order to build an image of the current state of biodiversity and the role which accounting can and “should” play in the future of biodiversity.

Findings

It is found that the problems underlying accounting for biodiversity fall into four broad categories: philosophical and scientific problems, accountability problems, technical accounting problems, and problems of accounting practice.

Practical implications

Through establishing a framework problematising biodiversity, a roadmap is laid out for researchers and practitioners to navigate a route for future research and policymaking in biodiversity accounting. It is concluded that an interdisciplinary approach to accounting for biodiversity is crucial to ensuring effective action on biodiversity and for accounting for biodiversity to achieve its emancipatory potential.

Originality/value

Although there is a wealth of sustainability reporting research, there is hardly any work exploring the role of accounting in preserving and enhancing biodiversity. There is no research exploring the current state of accounting for biodiversity. This paper summarises the current state of biodiversity using an interdisciplinary approach and introduces a series of papers devoted to the role of accounting in biodiversity accepted for this AAAJ special issue. The paper also provides a framework identifying the diverse problems associated with accounting for biodiversity.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 May 2017

Bart Vyncke and Baldwin Van Gorp

This study discusses the frames that were used in the public debate about raising the retirement age in Belgium from 65 to 67 years. The purpose of this paper is to gain insight…

Abstract

Purpose

This study discusses the frames that were used in the public debate about raising the retirement age in Belgium from 65 to 67 years. The purpose of this paper is to gain insight into the prevailing frames in order to develop counterframes that are less problematizing and can be used to bring more nuance to the debate.

Design/methodology/approach

An inductive framing analysis was conducted, using articles from Flemish newspapers and magazines, published in a two-year period (March 2013-March 2015). This sample was complemented by a convenience sample of texts by various stakeholders. The total sample consisted of 182 texts.

Findings

The analysis yielded four problematizing frames and six deproblematizing counterframes. They cover both the meaning of work for the individual, and the effect that working longer has on society.

Practical implications

The overview of the frames can be used as a tool to analyze existing communication, and to bring more nuance to future communication by introducing deproblematizing perspectives into the debate regarding the need to work for a longer period of time.

Originality/value

In addition to giving an overview of existing frames, the study also constructed alternatives which can be used to deproblematize the issue of having to work longer.

Details

Journal of Communication Management, vol. 21 no. 2
Type: Research Article
ISSN: 1363-254X

Keywords

Book part
Publication date: 5 September 2022

Irina Mihailova

The extant research highlights the importance of understanding the micro-level mechanisms for the development of firm-level international business theories. One of them is…

Abstract

The extant research highlights the importance of understanding the micro-level mechanisms for the development of firm-level international business theories. One of them is institution-based view on strategy in emerging markets that highlights the importance of institutional factors for local actors' decision-making. It attracted significant attention of international business scholars, and it is timely to assess existing body of knowledge about how and why managers and entrepreneur respond to institutional forces. I argue that in this context, a better understanding of microfoundations of these responses is extremely useful for unveiling the complexity associated with institutional influence on emerging market firms' strategy. I undertake a problematizing review to critically examine the current state of research in this field. In doing this, I shed light on the role of managers and entrepreneurs from different national, generational and social backgrounds in shaping institution-based strategies and inform the talent management research about the capabilities and strategies that EM managers and entrepreneurs mobilize to address institutional pressures.

Book part
Publication date: 26 November 2019

Reha Kadakal

Allen’s critique of current Frankfurt School theory presents the joint methods of “problematizing genealogy” and “metanormative contextualism” as alternative for the normative…

Abstract

Allen’s critique of current Frankfurt School theory presents the joint methods of “problematizing genealogy” and “metanormative contextualism” as alternative for the normative grounding of critical theory. Through a close reading of Allen’s critique, I investigate whether Allen’s identification of philosophy of history is an accurate diagnosis of the problems of the normative grounding of current Frankfurt School theory, whether Allen’s distinction between metanormative and normative levels is tenable for critical theory, and whether Allen’s methodology constitutes a viable alternative for the normative grounding of critical theory. As an alternative, I suggest scrutinizing the grounding strategies of current Frankfurt School theory to expand beyond their genealogy in Enlightenment thought, and address the question of what made the affirmative form of thought underlying current Frankfurt School theory a historical possibility. Expanding on Allen’s reiteration of the mediated nature of categories, I suggest that the stark contrast between forms of thought underlying first- and second-generation Frankfurt School critical theory needs to be understood not in relation to philosophy of history but against the backdrop of the specific context of the European historical present that informs its normative universe.

Article
Publication date: 28 February 2023

Carlos César de Oliveira Lacerda, Ana Sílvia Rocha Ipiranga and Ulf Thoene

The city of Fortaleza, capital of the state of Ceará in the north-east of Brazil, presents a paradox as a present-day tourist destination, while also marked by features and…

Abstract

Purpose

The city of Fortaleza, capital of the state of Ceará in the north-east of Brazil, presents a paradox as a present-day tourist destination, while also marked by features and processes characteristic of cities in the Global South, such as high levels of social inequality with fragmented urban margins and vulnerabilities. This research problematizes the idea of “historical ruins” proposed by Walter Benjamin as a viable way to understand how the organization process of today's city margins can be “denaturalized” by the past. The objective of this research is to assess how the urban margins of the city were organized as a history of resistance.

Design/methodology/approach

In theoretical terms, this research links critical urban studies with critical approaches to organizational history (COH) based on Walter Benjamin's philosophical concepts of “ruins” and “progress”. The historical and archival methodology, consisting of 193 documents, suggests the existence of a philosophical–historical nexus that helps explain the spatial fragmentation of the city, and especially the urban margins in the western region of Fortaleza.

Findings

The Benjaminian notion of “historical ruins” has been exemplified by the Brazilian government practices confining migrants fleeing drought in internment camps on the margins of the city of Fortaleza in three waves beginning in 1877, 1915 and 1932 respectively. The effects of such confinement policies put into practice in the name of “progress” influenced the organization of large urban spaces on the city's margins, whereas on the other hand, the analyses advanced in this research reflect on alternatives to re-frame the history of the organization of the margins of Fortaleza through a set of practices of resistance.

Originality/value

Based on the concept of “denaturalization”, and through re-activation of the memory of a circumstantial past, the gaze of the “ruins”, as represented by the belief in “progress” addressed in official reports of government confinement policies, spaces of resistance have emerged where new possibilities for the future of the city can be imagined.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5648

Keywords

Article
Publication date: 13 November 2017

Rosa Maria Banda, Alonzo M. Flowers and Petra Robinson

Hispanic-serving institutions (HSIs), like other universities, are faced with challenges related to faculty diversity. The literature related to faculty at HSIs is scant and so…

Abstract

Purpose

Hispanic-serving institutions (HSIs), like other universities, are faced with challenges related to faculty diversity. The literature related to faculty at HSIs is scant and so this paper aims to address this gap by problematizing faculty diversity at these institutions.

Design/methodology/approach

By means of a document analysis, the authors have scoured the data on faculty demographics at these institutions and the findings of the study are threefold.

Findings

First, a lack of accessible and transparent data exists. Second, there is a lack of available demographic information and third, this creates a dismal narrative regarding faculty diversity at HSIs.

Research limitations/implications

Further critical research is warranted as a means to uncover data on faculty diversity at HSIs.

Originality/value

This study supports the need for a critical consciousness lens to problematize faculty diversity at HSIs.

Details

Journal for Multicultural Education, vol. 11 no. 4
Type: Research Article
ISSN: 2053-535X

Keywords

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