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1 – 10 of 612Fadi Alkaraan, Mohamamd Albahloul and Khaled Hussainey
Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote strategic…
Abstract
Purpose
Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote strategic change and strategic choices. These mechanisms can be viewed as persuasive appeals to facilitate boardrooms’ discourses. Despite the contribution of previous research through narrative analysis domains, conceptualization of narrative practices remains a relatively neglected area in the extant accounting literature.
Design/methodology/approach
The analytical framework is rooted in Aristotle's three pillars of rhetorical proofs: ethos (credibility/trustworthiness), pathos (emotion/identification through cultural domains) and logos (reason/rationale) in investigating narrative extracts regarding persuasive appeals adopted by Carillion's board through annual reports that facilitate discourse regarding Carillion’s strategic choices. Further, the authors emphasis on repetitive rhetorical slogan strategies embedded in the annual reports regarding Carillion's acquisitions strategy. We viewed acquisitions narratives as rhetorical communication artefacts and analyzed the repetitive rhetoric slogans in these corporate documents.
Findings
Findings of this study show how persuasive strategies and repetitive slogans trigger the discourses of Carillion's annual reports by drawing on perspectives from upper echelon theory, impression management and communication patterns. Findings reveal that Carillion’ board strategically use repetitive rhetoric slogans to shape optimistic corporate future performance which might be different from the feasible reality. Finally, the authors argue that corporate executives are striving to construct an alternative reality stem from their initial unrealistic aspiration to lead their sector of less controlled market share. Findings of this study have theoretical and managerial implications.
Research limitations/implications
The key limitation of this study lies with the case study as the research methodology. Subjectivity remains inherent in interpreting the findings of this study. Future studies may adopt or adapt the authors’ analytical framework to examine other domains underpinning corporate reporting practices.
Practical implications
The findings of this study have practical implications for boardrooms and policymakers. Findings of this study have theoretical and managerial implications. The level of optimism has its impact on the mood of financial decision-makers, and when there is a high level of optimism, managers may consider making more investment decisions and therefore making many acquisitions. Managerial overconfidence has been widely documented in the literature. Overconfident managers systematically overestimate the probability of good outcomes (and correspondingly underestimate the probability of bad outcomes) resulting from their actions.
Social implications
Managerial overconfidence refers to overestimation of managers' own abilities and outcomes relating to actions which are under their control. Executives believed that they have ultimate control over outcomes, which leads them to underestimate the probability of failure generally. According to self-attribution bias, many people tend to excessively credit their own skills for good results and overly credit external factors for bad outcomes.
Originality/value
The study explores the repetitive rhetorical slogan strategies embedded in the annual reports regarding Carillion's acquisitions strategy. Further, the study reveals how Carillion's board engaged through the early report with discourse and repetitive slogans to maintain their legitimacy. Findings reveal that Carillion’s board strategically uses repetitive rhetoric slogans to shape optimistic corporate future performance, which might be different from the feasible reality. Finally, the authors argue that corporate executives are striving to construct an alternative reality stem from their initial unrealistic aspiration to lead their sector of less controlled market share.
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The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry…
Abstract
Purpose
The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.
Design/methodology/approach
The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.
Findings
The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.
Research limitations/implications
The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.
Practical implications
The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.
Social implications
The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.
Originality/value
The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.
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This article aims to explain the role of philosophical anchors and research paradigms in business research, and how they can be extrapolated in the transformative era of…
Abstract
Purpose
This article aims to explain the role of philosophical anchors and research paradigms in business research, and how they can be extrapolated in the transformative era of automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS) in the midst of disruption, volatility, uncertainty, complexity and ambiguity (DVUCA).
Design/methodology/approach
This article entails a general review based on the 3Es of exposure, expertise and experience, delving into the ontological, epistemological, methodological, axiological and rhetorical aspects of the major research paradigms—i.e. positivism, post-positivism, constructivism, interpretivism and pragmatism—and their interplay with the emergent trends shaping business research.
Findings
This article underscores the multifaceted nature of business research in the modern day, with an increasing need for blending, or shifting between, research paradigms to address the complex issues arising from automation, digitalization, hyperconnectivity, obligations, globalization and sustainability (ADHOGS). This article also highlights the nuanced interplay between research paradigms and theoretical perspectives, demonstrating the rich, diverse potential of business research inquiries.
Research limitations/implications
While this article provides a broad overview of the interplay between research paradigms and emerging trends, future research could explore each of these interplays in greater detail, conducting empirical studies or utilizing specific case studies.
Practical implications
Researchers and practitioners should be open to adopting, combining or switching between different paradigms according to the demands of their research questions, context and trends shaping the business landscape, thereby underscoring the need for methodological flexibility and reflexivity in business research.
Social implications
The shift toward embracing digital transformations and integrating sustainability in business research holds significant implications, driving socially responsible and sustainable business practices at the micro-level, and by extension, industrial revolution and sustainable development at the macro-level.
Originality/value
This article offers a holistic and contextualized view of the philosophy of science and research paradigms for business research, bridging the gap between philosophical foundations and contemporary research trends.
Details
Keywords
- Philosophy of science
- Research paradigm
- Epistemology
- Ontology
- Methodology
- Axiology
- Rhetoric
- Positivism
- Post-positivism
- Constructivism
- Interpretivism
- Pragmatism
- Automation
- Digitalization
- Hyperconnectivity
- Obligation
- Globalization
- Sustainability
- ADHOGS
- Disruption
- Volatility
- Uncertainty
- Complexity
- Ambiguity
- DVUCA
- Transformative
- Transformation
Taylah Brown, Charlotte Smedley and Jacqui Cameron
Despite a significant evidence base illustrating the issue of housing insecurity and homelessness experienced by women over the age of 55 in Australia [Pawson et al., 2018;…
Abstract
Purpose
Despite a significant evidence base illustrating the issue of housing insecurity and homelessness experienced by women over the age of 55 in Australia [Pawson et al., 2018; Australian Institute of Health and Welfare (AIHW), 2021b; Mission Australia 2022; Per Capita 2022], there continues to be a knowledge gap in the representation of older women in current Federal and New South Wales (NSW) State Government housing and homelessness policies and initiatives. This paper aims to identify the extent and ways in which older women were represented (or not represented) in the Federal and NSW State housing and homelessness policies in 2022.
Design/methodology/approach
Of the total primary and supplementary Federal and NSW State policy and strategy documents, 16 were collected through a systematic review and then analysed using a Critical Discourse Analysis (CDA) framework and feminist lens to explore quotes, phrases, keywords and language choices which suggested prevalent themes, rhetorical devices and dominant discourses.
Findings
Three significant themes were identified by the analysis (1) “relinquished responsibility”, (2) “inconsistent rhetoric” and (3) “homogenising and ideological cherry picking”. These themes presented the authors with three main discussion points to inform policy reform which we have addressed in relation to policy implications, evidence-based policy decision-making and impacts on older women.
Originality/value
The combination of a systematic review with CDA provides a unique approach to exploring homelessness policy for older women.
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Kaleb L. Briscoe and Veronica A. Jones
Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and…
Abstract
Purpose
Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and addressing issues of race and racism to understand how People of Color are oppressed. Through rhetoric and legislative bans, this current anti-CRT movement uses race-neutral policies and practices to limit and eliminate CRT scholars, especially faculty members, from teaching and researching critical pedagogies and other race-based topics.
Design/methodology/approach
Through semi-structured interviews using Critical Race Methodology (CRM), the authors sought to understand how 40 faculty members challenged the dominant narratives presented by administrators through their responses to CRT bans. Additionally, this work aimed to examine how administrators’ responses complicate how faculty make sense of CRT bans.
Findings
Findings describe three major themes: (1) how administrators failed to respond to CRT bans, which to faculty indicated their desire to present a neutral stance as the middle ground between faculty and legislators; (2) the type of rhetoric administrators engaged in exemplified authoritarian approaches that upheld status quo narratives about diversity, exposing their inability to stand against oppressive dominant narratives; and (3) institutional leaders’ refusal to address the true threats that faculty members faced reinforced the racialized harm that individuals engaging in CRT work must navigate individually.
Originality/value
This study is one of the few that provide empirical data on this current anti-CRT movement, including problematizing the CRT bans, and how it affects campus constituents such as faculty members.
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Arpita Agnihotri and Saurabh Bhattacharya
This study aims to explore how CEO narcissism drives investment in corporate social responsibility (CSR) and its mediating mechanism.
Abstract
Purpose
This study aims to explore how CEO narcissism drives investment in corporate social responsibility (CSR) and its mediating mechanism.
Design/methodology/approach
This study includes panel regression based on archival data.
Findings
CEO narcissism leads to signaling of organizational virtuous orientation that results in increase in CSR investment.
Originality/value
Relevance of CEO traits on CSR remains unexplored in emerging markets context, especially the underlying mechanism. This study uncovers these mechanisms.
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Susanne Arivdsson and Svetlana Sabelfeld
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…
Abstract
Purpose
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.
Design/methodology/approach
This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.
Findings
The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.
Research limitations/implications
The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.
Practical implications
The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.
Originality/value
The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.
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The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…
Abstract
Purpose
The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.
Design/methodology/approach
This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.
Findings
This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.
Practical implications
CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.
Originality/value
To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.
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Walid El Hamad, Lee Moerman and Sanja Pupovac
This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management…
Abstract
Purpose
This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.
Design/methodology/approach
This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.
Findings
Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.
Originality/value
Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.
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Jorge Alcaraz, Julio Martinez-Suarez and Miguel A. Montoya
This paper aims to determine whether policy uncertainty caused by institutional decay in countries with populist rulers influences the internationalization decision of emerging…
Abstract
Purpose
This paper aims to determine whether policy uncertainty caused by institutional decay in countries with populist rulers influences the internationalization decision of emerging market firms (EMFs).
Design/methodology/approach
The study used binary logit analysis on firms from Latin American countries undertaking cross-border greenfield investment projects.
Findings
The results suggest that internationalization decision is demotivated by policy uncertainty generated by populist chief executives and promoted by that of political parties.
Originality/value
This study uses populist rhetoric to describe policy uncertainty due to chief executives and ruling parties, which influences internationalization decision by increasing anticipated transaction costs. This inquiry identifies populism as a variable that influences EMFs to internationalize, while empirically testing the claim of theoretical scholarship that populism reconfigured the sociopolitical and institutional forces that shape the world’s business. This study further advances institutional theory by offering a fresh perspective on the influence of home instead of host-country institutions on the internationalization motivation of firms due to institutional decay caused by populist regimes.
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