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Article
Publication date: 12 September 2023

Maxence Postaire and François-Régis Puyou

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…

Abstract

Purpose

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Design/methodology/approach

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

Findings

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

Originality/value

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 25 May 2023

Sedigheh Moghavvemi, Lee Su Teng and Huda Mahmoud

This chapter will introduce the concept of the gig economy. It begins with a brief discussion of technological changes and their impact on the workforce and labour market…

Abstract

This chapter will introduce the concept of the gig economy. It begins with a brief discussion of technological changes and their impact on the workforce and labour market, demonstrating how the trend shifts towards the gig economy. It then examines the trends that are influencing this transformation and discusses various perspectives and the attractiveness of the gig economy for workers and businesses. This chapter will also discuss the gig economy, platform economy, digital platform, and gig worker categories. It concludes with a brief discussion of some of the opportunities, issues, and challenges associated with the gig economy.

Details

Reshaping the Future: The Phenomenon of Gig Workers and Knowledge-Economy
Type: Book
ISBN: 978-1-83753-350-3

Keywords

Abstract

Details

Reshaping the Future: The Phenomenon of Gig Workers and Knowledge-Economy
Type: Book
ISBN: 978-1-83753-350-3

Article
Publication date: 4 December 2023

Aviv Kruglanski

This paper aims to tentatively explore the benefits of placing art’s knowledge-building tradition, with its capacity to disrupt and reframe, at the centre of how we look at…

Abstract

Purpose

This paper aims to tentatively explore the benefits of placing art’s knowledge-building tradition, with its capacity to disrupt and reframe, at the centre of how we look at alternative organizing and alternative economic spaces, positioning lived experience, its uncertainties intact, at the heart of researching and practicing social enterprise (SE).

Design/methodology/approach

The paper explores indeterminacy through two case-study narratives, one of an academic arts-based research project and the other of a unique organization it encountered.

Findings

The paper describes the way juxtaposition, encounter and drift value indeterminacy as central to generative processes, challenging the control central to management and its research.

Research limitations/implications

The paper proposes that adopting an arts-based approach that challenges control can create a research instrument sensitive to similar tendencies in case studies, thus highlighting what is different and alternative about them. This responds to concerns about the diminishing centrality of SE’s democratizing ethic expressed in its scholarship, about creativity in its research and about its socially transformative potential.

Practical implications

The practice, by SEs of an approach welcoming chance, encounter, meandering paths and place-making with porous boundaries, proliferates transformative possibilities and is linked to democratization and participation.

Originality/value

Though dangerously challenging to accepted notions of academic rigour, this paper proposes an unusual thought experiment tied in with lived experiences, in themselves experimental in practice.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Abstract

Details

Defining Rape Culture: Gender, Race and the Move Toward International Social Change
Type: Book
ISBN: 978-1-80262-214-0

Abstract

Details

A Sociological Examination of the Gift Economy: Envisioning the Future
Type: Book
ISBN: 978-1-80455-118-9

Book part
Publication date: 3 May 2023

Aline Fernandes Barata, Tim Jones and Sue Brownill

After a technocratic period predominating in mobility literature and practice, the rhetoric of participation has been incorporated as a vital condition for the sustainable…

Abstract

After a technocratic period predominating in mobility literature and practice, the rhetoric of participation has been incorporated as a vital condition for the sustainable mobility agenda and, more recently, for achieving transport and mobility justice. Considering the social significance of mobility beyond simple movement and participation as a term that can accommodate a wide range of motivations and implications, this chapter explores the complex interplay of participation and mobility in the global south context. To this end, this study adopts the spaces for participation framework to investigate the multiple roles of participation in urban mobility. With a focus on the Brazilian context, this chapter uncovers the nature, dynamics, and reach of invited and claimed spaces for participation in mobility planning. Using Rio de Janeiro as the case study site, the chapter examines the invited spaces for participation enabled by the city's mobility plan and analyses whether marginalised populations engage with and/or create further spaces for participation. This was achieved through document analysis, online photo-elicitation interviews with residents of Favela Santa Marta as well as semi-structured interviews with municipal government professionals and representatives of non-government organisations involved in the development of Rio's mobility plan. The chapter discusses the interconnectedness or lack of, within invited and claimed spaces for participation and the multiplicity of meanings attributed to participation and mobility by different actors. The chapter closes with a reflection on what this means for participatory mobility planning in Brazil but which may apply to similar regions in the global south.

Details

Public Participation in Transport in Times of Change
Type: Book
ISBN: 978-1-80455-037-3

Keywords

Article
Publication date: 5 May 2023

Dalano DaSouza, Kareem Martin, Peter Abraham Jr and Godson Davis

This paper aims to simulate the potential impact of increasing non-performing loans (NPLs) on capital adequacy, interest income and firm value of banks and credit unions in the…

Abstract

Purpose

This paper aims to simulate the potential impact of increasing non-performing loans (NPLs) on capital adequacy, interest income and firm value of banks and credit unions in the Eastern Caribbean Currency Union (ECCU) using stress tests.

Design/methodology/approach

A financial stress testing model was deployed at the levels of individual financial intermediary (FI), sectoral loan portfolio composition, individual member country, and the ECCU collectively, to investigate the impact of NPL shocks on FI stability.

Findings

The authors find that shocks impact the capital adequacy of banks less than that of credit unions, but that firm value of banks is more susceptible to increases in NPLs. Interest income responses to NPL shocks were linked to credit exposure from the tourism sector, which also reduced capital adequacy more than other economic sectors. Findings show that while the COVID-19 pandemic occasioned some increase in NPLs, the magnitude of impact was significantly mitigated by pro-stability policies including loan repayment moratoria and restructuring, guidance on the distribution of profits and deleveraging by financial institutions leading up to 2020.

Originality/value

The paper is among the first to use stress testing on the Caribbean in response to the COVID-19 pandemic. Past studies which have used stress test models in the region have not explicitly investigated the impact of credit shocks on risk-weighted assets or interest income as done herein, nor do they include credit unions in the modeling. The results offer novel evaluations as well as implications for FIs in other developing economies, especially those that share a comparable financial and economic architecture.

Details

Journal of Financial Regulation and Compliance, vol. 31 no. 5
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 30 October 2023

Michel Tavares Quinteiro Milcent Assis, Maria Raquel David Pereira Ventura Lucas and Maria Matos Rainho

The purpose of this work is to study the relationships of trust in a local agri-food supply chain in Southern Brazil. In an unsustainable context, where the number of…

Abstract

Purpose

The purpose of this work is to study the relationships of trust in a local agri-food supply chain in Southern Brazil. In an unsustainable context, where the number of mariculturists is decreasing, the authors seek to identify what the factors are and how they contribute to this problem, as well as find solutions aimed at the sustainability of that chain.

Design/methodology/approach

The authors carried out qualitative research with 15 semi-structured interviews that took place in the year 2021. The thematic analysis of the results applied the IRAMUTEQ software and the assessment of the narratives was guided by prior thematic analysis.

Findings

The supply chain under investigation requires better organisation. Communication and interpersonal trust proved important in the relationship between producers and control bodies. The university, as a seed supplier, needs predictability and efficiency to convey inter-organisational trust. Informal relationships are interpersonal and extremely trust-based and inter-organisational trust increases the performance of establishments and promotes the development of innovative structures. Furthermore, in crisis periods interpersonal trust increases.

Practical implications

The results allow policymakers to plan better their actions and build more effective tactics in order to reach sustainable development. This work is also important for stakeholders and managers, as it guides improvements in management, governance and sustainability of agri-food supply chains.

Originality/value

An unprecedented research was done on the studied supply chain, knowing the relationships of trust among them, identifying peculiar partnerships and recognising some constructs and outcomes of trust.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Content available
Book part
Publication date: 24 October 2023

Rodanthi Tzanelli

Abstract

Details

The New Spirit of Hospitality
Type: Book
ISBN: 978-1-83753-161-5

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