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1 – 4 of 4The new bill, which would require companies with a turnover of AUD3mn (USD2mn) to disclose payments made in response to ransomware attacks and is part of a suite of infrastructure…
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DOI: 10.1108/OXAN-DB289275
ISSN: 2633-304X
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Caterina 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.
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Seth Ketron, Kelly Naletelich and Atefeh Yazdanparast
The purpose of this paper is to (1) characterize representational and nonrepresentational images; (2) review the literature on representational and nonrepresentational images; (3…
Abstract
Purpose
The purpose of this paper is to (1) characterize representational and nonrepresentational images; (2) review the literature on representational and nonrepresentational images; (3) introduce the theory of consumption values (TCV) framework vis-à-vis representational and nonrepresentational images; and (4) generate propositions and questions for future research based on that intersection.
Design/methodology/approach
Conceptual/literature review with propositions and future research directions.
Findings
The authors offer nine propositions and several associated example research questions to explore and document the important ways in which representational and nonrepresentational images can affect the five dimensions of value as outlined in the TCV.
Research limitations/implications
It is the hope that this work serves as a theoretical starting point – surely, there are other theories and frameworks beyond the TCV that may share ties with types of images, which scholars should be encouraged to explore, but if the authors had attempted to document every possible theory, the result would be a limitless document. As such, the authors have honed the efforts on a broad-reaching framework, the TCV, in the attempt to balance theoretical insights with parsimony. Through exploration of these and other avenues, the authors hope that scholars and practitioners alike will benefit from elucidation of theories and effects around representational and nonrepresentational images.
Practical implications
Several practical implications flow from the dimensions and propositions within this work.
Originality/value
Representational and nonrepresentational images have featured prominently throughout visual content and communications for centuries, yet the current body of literature remains scant and underdeveloped in its relationship to marketing. The present work addresses this gap by using the TCV as an overarching framework to generate propositions and future research questions.
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Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani
This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…
Abstract
Purpose
This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).
Design/methodology/approach
This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.
Findings
We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.
Originality/value
Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.
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