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1 – 2 of 2Pernilla Derwik and Daniel Hellström
Competence development is a prerequisite for successfully meeting existing and future challenges in the retail sector. However, current human resource development practices are…
Abstract
Purpose
Competence development is a prerequisite for successfully meeting existing and future challenges in the retail sector. However, current human resource development practices are often limited in their scope and offerings. This study sets out to investigate and bring to light informal learning among retail professionals.
Design/methodology/approach
This research consists of two exploratory studies focused on store managers and procurement officers, respectively. Based on a typology of learning mechanisms, the authors conducted eleven in-depth interviews, generating a rich body of empirical data centred on how informal learning takes place at work.
Findings
The research points out key learning mechanisms for each occupation and offers detailed narratives of how they are embedded in everyday learning. In addition, the findings provide a synthesis of the complex nature of learning mechanisms and their variations in form and orientation.
Practical implications
By generating tangible and explicit knowledge on the topic of informal learning, the results contribute to both professionals, who may actively engage in useful learning mechanisms, and managers, who may develop processes and structures based on key learning mechanisms.
Originality/value
This paper helps to demystify the tacit and often unnoticed learning that takes place at work. In doing so, it broadens the perspective on competence development and facilitates future discussions of human resource development practices in the retail industry and the research community.
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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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