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Book part
Publication date: 14 December 2015

Lee Moerman and Sandra van der Laan

This chapter considers the toxic chemical asbestos as a salient example of the ever-widening gap in achieving the paradoxical aspirations of ensuring a high-quality environment…

Abstract

This chapter considers the toxic chemical asbestos as a salient example of the ever-widening gap in achieving the paradoxical aspirations of ensuring a high-quality environment and a healthy economy espoused in the Agenda 21 principles arising from the Earth Summit in 1992. In particular, this chapter reviews the scrutiny proposed around the production of toxic components and the disposal of poisonous and hazardous wastes. Despite an increase in global regulation, the elimination of asbestos mining, production and disposal of waste has not been achieved globally. We consider the various non-government and supranational organisations that provide commentary and responses to the global asbestos issue, as well as, a sample of key campaigns and corporate exemplars to highlight issues of governance and risk.

Details

Sustainability After Rio
Type: Book
ISBN: 978-1-78560-444-7

Keywords

Article
Publication date: 24 April 2019

Sandra Van Der Laan, Lee Moerman and David Campbell

This paper aims to contribute to an understanding of the process of the construction of the professional businessman in Britain in the early twentieth century.

Abstract

Purpose

This paper aims to contribute to an understanding of the process of the construction of the professional businessman in Britain in the early twentieth century.

Design/methodology/approach

Two books authored by the prominent British industrialist Sir Samuel Turner III are analysed as a form of contemporaneous discourse. This allows for examination of the texts as a particular genre of social media within their social, economic and political contexts.

Findings

Sir Samuel Turner III derived the elite status from his family’s standing as a prominent Lancashire, church-going, industrial dynasty. The role of business and the businessman as a professional are recast as the means to restore Britain to its former pre-World War I glory – a position that continues to resonate in a variety of contexts today.

Originality/value

The paper contributes to our understanding of the construction of the social world through discourse. While Turner’s ideology of the relationship between labour, capital, business and society may appear quaint to our twenty-first-century experiences, it is nevertheless an important reminder that the elite voice influences political and social action.

Details

Journal of Management History, vol. 25 no. 2
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 21 August 2017

Lisa Marini, Jane Andrew and Sandra van der Laan

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular…

Abstract

Purpose

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular, the authors consider the introduction of a tool to enhance consumer protection, the Client Protection Card (CPC), to deliver accountability within the case organisation. In contrast to prior research, the authors focus on accountability from the perspective of clients and fieldworkers.

Design/methodology/approach

A single in-depth case study of the introduction and implementation of a CPC in an MFI operating within South Africa was conducted. The case study and timing afforded an opportunity to gather unique data, given the MFI’s client-centred philosophy and the recent introduction of the CPC. The qualitative approach adopted for this research allowed collection of data through direct observations, interviews, a fieldwork diary and documentation. The theoretical framing for this paper views accountability as involving social practices, allowing us to foreground the existence of interdependencies among people interacting within the same organisation or system (Roberts, 1996).

Findings

The case study demonstrates that three aspects are critical to the success of the card: the design, which requires sensitivity to the local culture; the distribution, which demands for significant “sensemaking” work to be undertaken by fieldworkers; and the drivers for introducing the card, which need to be responsive to the clients’ perspective. The paper illustrates how well-intended tools of accountability can fail to deliver effectively, both for the organisation and the users, if they are not tailored appropriately to the needs of clients.

Originality/value

This paper differs from prior research as it explores the ways in which fieldworkers and MFI clients make sense of a tool of accountability, the CPC. Given that the CPC was designed to meet guidelines produced by international policymakers and domestic legislators, the paper provides a grassroots analysis of the effectiveness of the implementation of such tools from the perspective of clients and fieldworkers. This local focus allows the authors to examine the ways in which mounting global expectations for increased accountability of MFIs are being operationalised in practice.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 September 2018

Lisa Marini, Jane Andrew and Sandra van der Laan

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the…

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Abstract

Purpose

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how intermediaries act as cultural translators in the context of microfinance.

Design/methodology/approach

The authors take a qualitative approach to a case study of a microfinance organization based in South Africa. Fieldwork allowed for the collection of data by means of direct observations, interviews, documents and a fieldwork diary.

Findings

The study demonstrates the presence of spaces of hybridity that co-exist within the same organizational context (Bhabha, 1994). Two spaces of hybridity are highlighted, in which translation processes were possible because of the proximity between borrowers and fieldworkers. The first space of hybridity was found locally and here translation shaped an accountability that aimed at leveraging local cultures and favoring cultural framing. The second space of hybridity was characterized by the interaction between oral and written cultures and the translation of responsibilities and expectations was predominantly unidirectional, prioritizing accountability practices consistent with organizational requirements.

Originality/value

This research offers in-depth insights into the links between intermediation, translation and accountability practices. It differs from prior research in considering intermediaries as active translators of accountability practices who act in-between cultures. The authors contend that the translation process reinscribes culture allowing dominant accountability practices to prevail and local cultural traditions to merely contextualize accountability practices.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 2005

Lee Moerman and Sandra Van Der Laan

The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.

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Abstract

Purpose

The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic.

Design/methodology/approach

In July 2002 British American Tobacco (BAT) launched its first social report coinciding with the release of the WHO's Framework Convention on Tobacco Control. A case study, utilizing textual analysis of publicly available documents examined through a legitimacy perspective, was used to explore this issue.

Findings

This paper asserts that the process, guidelines and assurance employed by BAT for its social report are a management strategy to enter the contested domain of public policy.

Research limitations/implications

Since this research is limited to BAT's 2001/2002 Social Report and supporting documents, further research could include interviews with key players or a longitudinal study to compare and contrast the social reporting practices of BAT over time.

Originality/value

The tobacco industry has been heavily criticised and is now facing control via global regulation. In this context the WHO, as a multilateral body exercising regulatory powers, extends the notion of stakeholders that have the potential to exert pressure on the “legitimacy” of an organisation.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 30 April 2019

Bradley Bowden

335

Abstract

Details

Journal of Management History, vol. 25 no. 2
Type: Research Article
ISSN: 1751-1348

Content available
581

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 4
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 22 July 2010

1191

Abstract

Details

Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

Content available
Book part
Publication date: 14 December 2015

Abstract

Details

Sustainability After Rio
Type: Book
ISBN: 978-1-78560-444-7

Content available
Article
Publication date: 1 May 2006

860

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

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