Search results
1 – 7 of 7Caterina Pesci, Lorenzo Gelmini and Paola Vola
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…
Abstract
Purpose
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.
Design/methodology/approach
The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.
Findings
Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.
Originality/value
Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.
Details
Keywords
Martin Kornberger, Clarissa Ruth Marie Schott, Dan-Richard Knudsen and Christian Andvik
This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial…
Abstract
Purpose
This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.
Design/methodology/approach
In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).
Findings
The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).
Originality/value
The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.
Details
Keywords
This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…
Abstract
Purpose
This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.
Design/methodology/approach
The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.
Findings
This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.
Research limitations/implications
There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.
Practical implications
From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.
Social implications
Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.
Originality/value
To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.
Details
Keywords
Tatiana Anisimova and Jan Weiss
Previous research has found mixed evidence of an attitude–behavior gap in organic food consumption. However, the complex mechanisms underlying this gap warrant further…
Abstract
Purpose
Previous research has found mixed evidence of an attitude–behavior gap in organic food consumption. However, the complex mechanisms underlying this gap warrant further investigation. The purpose of this study is to examine the role of word-of-mouth (WOM), trust, and involvement in the relationship between consumer organic food attitudes and conative loyalty. The Theory of Planned Behavior (TPB) was used as underlying framework for modeling our conceptualized arguments.
Design/methodology/approach
A moderation and moderated mediation analysis was performed on a cross-sectional sample of 1,011 Australian organic food consumers.
Findings
The results support the TPB-inspired moderated-mediation model. Specifically, the authors found moderated mediation effects of WOM, trust, and involvement on conative loyalty via attitudes toward organics.
Research limitations/implications
The cross-sectional research design and the focus solely on Australian consumers constitute limitations of this study.
Practical implications
The authors' findings imply that an analysis of the attitude–behavior gap should go beyond the testing of contingent consistency hypotheses and instead combine moderation and mediation mechanisms to better model consumer decision-making leading to conative loyalty. Practitioners would face a resource challenge when targeting low-trust, low-involvement, and low-WOM consumers as developing conative loyalty of these segments would require a longer-term approach through building favorable attitudes toward organic foods.
Originality/value
This study is one of the first to demonstrate the potential of examining the attitude–behavior gap in the organic food context through a moderated mediation lens in explaining the dynamics of conative loyalty.
Details