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Giacomo Pigatto, John Dumay, Lino Cinquini and Andrea Tenucci
This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA…
Abstract
Purpose
This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).
Design/methodology/approach
Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.
Findings
A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.
Originality/value
This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.
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Keywords
Kristien Zenkov, Marion Taousakis, Jennifer Goransson, Emily Staudt, Marriam Ewaida, Madelyn Stephens, Megan Hostutler, Jasmin Castorena and Matt Kitchen
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These…
Abstract
Purpose
Policy makers, professional associations and scholars continue to advocate for the integration of enhanced clinical experiences for future teachers’ preparation. These recommendations reflect the growing recognition that few events in preservice teachers’ education are more significant than their experiences in the classrooms of veteran peers. Aware of the fact that the field of teacher education needs examples of effective clinical experiences, the authors examined the “critical, project-based” (CPB) model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. This paper aims to discuss the aforementioned objective.
Design/methodology/approach
Aware that the field of teacher education needs examples of effective clinical experiences, the authors examined the CPB model, employing Photovoice activities in a dropout prevention course in a secondary education partner school at the beginning of the COVID-19 pandemic. In this article they detail a practitioner research examination that explores the experiences of 12 preservice middle/high school teachers, reporting on these individuals’ considerations of general pedagogies, writing instruction strategies and teaching personas.
Findings
Results suggest that preservice teachers might best identify pedagogical practices that are consistent with their nascent teaching identities via experiences that occur in school-university partnerships in which future teachers are positioned as pedagogues.
Originality/value
This manuscript explores the use of the “CPB” clinical experience model, identifying the impacts of this approach for preparing future teachers.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Musa Motloung and Charlene Lew
The research explores indecision of strategic leaders in a complex case organization. This research offers new insights into the drivers of indecision of upper echelons…
Abstract
Purpose
The research explores indecision of strategic leaders in a complex case organization. This research offers new insights into the drivers of indecision of upper echelons decision-makers and explores the perceived consequences of the decision-makers' indecision.
Design/methodology/approach
Following a review of literature on upper echelons theory and strategic decision-making, indecision and the antecedents and consequences of indecision, the research follows a qualitative exploratory design. Semi-structured interviews were conducted among 20 upper echelons decision-makers with responsibility across 19 Sub-Saharan African countries in a case company. Thematic analysis was used to analyze the data.
Findings
The findings reveal that specific organizational, interpersonal and personal factors work together to drive strategic leader indecision in a complex organization. Strategic leader indecision brings about several negative organizational consequences and demotivates team members.
Research limitations/implications
The findings are based on a single-case exploratory design but represent geographical diversity.
Practical implications
The research cautions organizations to deal with the drivers of strategic leader indecision to help avoid potential negative consequences of stifled organizational performance and team demotivation.
Originality/value
The study offers previously unknown insights into strategic leader indecision. This study builds on current literature on the antecedents and consequences of indecision and has a new research setting of strategic leader indecision in a complex organization.
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