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1 – 10 of 48Harriet Martineau's writing about Ireland spanned over 35 years of her career and, as a topic of socio-cultural, political, and economic interest, was second only to her prolific…
Abstract
Harriet Martineau's writing about Ireland spanned over 35 years of her career and, as a topic of socio-cultural, political, and economic interest, was second only to her prolific writing on the United States. Through the contexts of her writing (fiction and nonfiction) and of 19th-century Anglo-Irish history, this discussion examines a singular episode in Martineau's life and work, one that highlights her complex views on Ireland and challenges her assumptions about the relentless conundrum popularly termed “the Irish Question.” Martineau's brief epistolary relationship with the young repeal advocate, Mr. Langtrey, helped shape and clarify her thinking about Anglo-Irish relations; subsequently, she produced some of the best writing of her career as a traveling correspondent for the Daily News, reporting on post-famine Ireland. Although on a par with her better-known sociological analyses of America, Martineau's writing about 19th-century Ireland remains comparatively unexamined by scholars of the British Empire, of Victorian intellectual and social history, and of the enduringly contentious Anglo-Irish relations.
Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Alexandre Rambaud and Jacques Richard
This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional”…
Abstract
Purpose
This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.
Methodology/approach
From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.
Findings
This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.
Research implications
This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.
Social implications
The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.
Originality/value
This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.
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María Sicilia, Mariola Palazón and Manuela López
Brand pages are a very popular tool for companies to communicate with consumers in SNSs. Although brand pages could be considered virtual brand communities, they differ in several…
Abstract
Purpose
Brand pages are a very popular tool for companies to communicate with consumers in SNSs. Although brand pages could be considered virtual brand communities, they differ in several aspects. Thus, this chapter reviews the literature on brand pages attending to the main differences with other virtual communities, the motivations to join brand pages and its consequences for consumers and brands.
Methodology/approach
The studies reviewed have allowed us to identify the main characteristics of brand pages as a communication tool, as well as the definition of an important research agenda for this topic.
Findings
We have identified the main unique aspects that characterize brand pages as a virtual brand community. The motivations to become members of brand pages are analyzed as well as the positive consequences of these pages on the marketing variables. We also identified the research needs on brand pages.
Social implications
This chapter can be useful to both, marketers, by showing them how brand pages work and what motivate consumers to join it; and researchers, by showing them the main gaps on brand pages that should be addressed in future studies.
Originality/value
This chapter highlights the role of brand pages as a communication tool. It constitutes an attempt to review the literature and organize knowledge on brand pages. The characteristics of brand pages and virtual brand communities, the motivations to participate, the consequences for the brand and an important research agenda are developed.
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There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this…
Abstract
There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?
In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.
From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.
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Strong versions of the Precautionary Principle (PP) require regulators to prohibit or impose technology controls on activities that pose uncertain risks of possibly significant…
Abstract
Strong versions of the Precautionary Principle (PP) require regulators to prohibit or impose technology controls on activities that pose uncertain risks of possibly significant environmental harm. This decision rule is conceptually unsound and would diminish social welfare. Uncertainty as such does not justify regulatory precaution. While they should reject PP, regulators should take appropriate account of societal aversion to risks of large harm and the value of obtaining additional information before allowing environmentally risky activities to proceed.