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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
Details
Keywords
Ferhat Caliskan, Yavuz Idug, David M. Gligor, Hasan Uvet, Saban Adana, Hasan Celik and Sedat Cevikparmak
The purpose of this study is to determine the factors that impact the trust of microenterprises in online selling platforms and cargo carriers and examine the consequences of a…
Abstract
Purpose
The purpose of this study is to determine the factors that impact the trust of microenterprises in online selling platforms and cargo carriers and examine the consequences of a lack of trust.
Design/methodology/approach
This study adopts a qualitative exploratory approach and uses grounded theory to generate insights based on interviews with 27 microenterprise owners selling internationally on an online selling platform.
Findings
The results show that a lack of competence, an absence of an integrated claim system and a lack of transparency are the main factors affecting sellers’ trust in online selling platforms. The relationship between the sellers’ intention to continue to use the online selling platform and their trust in the platform was found to be moderated by switching costs.
Research limitations/implications
This study is limited in that the results were mainly based on the sellers’ perspectives although the phenomenon of interest involves various actors. To mitigate this limitation and cross-check the data, the customer reviews and some of the sellers’ account statistics were also analyzed.
Practical implications
This study introduces the sellers’ perspectives on the dynamics of supply chain management in international micro trade. These dynamics provide a guideline for how to build and manage an online selling platform targeting microenterprises.
Originality/value
Unlike previous studies, this study examines online transaction behaviors from the standpoint of sellers, not buyers. Moreover, it is the first study examining the damaged or lost shipments within the context of online transactions in international micro trade.
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This study investigates the factors that influence citizens trust in public leaders [i.e. presidents, members of parliament (MPs) and local government leaders (LGs)] in 34…
Abstract
Purpose
This study investigates the factors that influence citizens trust in public leaders [i.e. presidents, members of parliament (MPs) and local government leaders (LGs)] in 34 countries in Africa between 2019 and 2021.
Design/methodology/approach
Individual-level data with a sample size of 48,084 was obtained from the Afro-Barometer round 8 survey only and analyzed using multivariate binary logistic regression.
Findings
Several important and intriguing observations were made from this analysis: (1) the performance of public leaders influences citizens trust in their leaders; (2) the perceived corruption of public leaders and civil servants and the level of corruption influence citizens trust in public leaders; (3) perceived neighborhood problems (i.e. fear of violence, fear of terrorism and service delivery) influence citizens trust in their public leaders and (4) the socio-demographic characteristics of citizens (i.e. age, religion, education, location, employment and political party affiliation) influence citizens trust in their public leaders.
Originality/value
This study is exceptional in two ways: (1) it examines and compares citizens trust in public leaders across different levels, i.e. presidents, MPs and LGs in Africa and (2) it examines and compares the factors influencing citizens trust in public leaders in Africa comparatively.
Cortney L. Norris, Marissa Orlowski and Scott Taylor, Jr.
As a result of both shifting social concerns and stricter legislation, many companies are seeking innovative and sustainable solutions for both primary and secondary packaging…
Abstract
Purpose
As a result of both shifting social concerns and stricter legislation, many companies are seeking innovative and sustainable solutions for both primary and secondary packaging. The craft beer industry has made the most notable advancements with a variety of alternatives to the traditional secondary packaging (e.g. plastic rings) used to link beer cans. Yet, despite the impact packaging has on consumer purchase behavior and the environment, secondary packaging has received far less attention in the literature. This study aims to understand consumer perceptions of craft beer secondary packaging on consumers’ willingness to buy via the underlying mechanisms of perceived packaging innovation and sustainability.
Design/methodology/approach
A single-factor between-subjects experiment with four conditions (secondary packaging format: Pak-Tech holder, Keel Clip holder, Glue-Pack holder, Biodegradable holder) was conducted with 354 participants to test the hypothesized serial mediation model.
Findings
The results demonstrate that none of the secondary packaging styles had a direct effect on willingness to buy, meaning that the package style alone does not influence a consumer’s purchase decisions. Critically, the results also revealed indirect effects; specifically, the Keel Clip and Glue-Pack six-pack can holders were perceived as more innovative than the Pak-Tech holder, which in turn positively influenced perceptions of packaging sustainability and subsequent willingness to buy.
Originality/value
The authors’ results extend the research on sustainable secondary packaging and aids craft breweries along with other beverage producers in making informed decisions as the push for sustainable packaging becomes more prominent.
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