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1 – 10 of 200
Article
Publication date: 1 April 2020

Amelia Green and Steffen Gray

The purpose of this paper is to begin unfurling the cultural value of street art experiences by opening up an audience-centred research stream sensitive to the nuances of this art…

Abstract

Purpose

The purpose of this paper is to begin unfurling the cultural value of street art experiences by opening up an audience-centred research stream sensitive to the nuances of this art form.

Design/methodology/approach

The paper develops a two-part model through which to investigate how everyday citizens experience street art. The methodology involves a purposeful literature review, and direct assessment of how the nuances of street art could pertain to audience experiences.

Findings

The first part of the model conceptualises the characteristics that distinguish contemporary street art from other art forms. To help further guide future research, the second part distinguishes six layers that frame street art audience experiences: (1) “the art”, (2) artist's intentions for the art, (3) the street artist, (4) experiential context, (5) social contexts and (6) audience interpretive lenses.

Research limitations/implications

The investigative model provides a constructive stimulus for substantive empirical inquiries into the dynamics, complexities and implications of everyday street art experiences.

Practical implications

The research stream developed could inform appropriate approaches to facilitating street art, and collaboration amongst street artists, facilitators, municipal representatives and policymakers.

Originality/value

The paper helps to open up an audience-centred approach to street art that intersects with recent developments in arts experience, cultural value and arts marketing.

Details

Arts and the Market, vol. 10 no. 2
Type: Research Article
ISSN: 2056-4945

Keywords

Article
Publication date: 6 December 2022

Richard Jabot

The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.

Abstract

Purpose

The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.

Design/methodology/approach

This paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.

Findings

This paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.

Practical implications

This paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so.

Social implications

This paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework.

Originality/value

To the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 24 August 2022

Max Baker, Rob Gray and Stefan Schaltegger

This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability…

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Abstract

Purpose

This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time.

Design/methodology/approach

The paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation.

Findings

The article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward.

Research limitations/implications

The debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic.

Practical implications

While the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society.

Originality/value

The authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 4 July 2023

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…

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Abstract

Purpose

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

Design/methodology/approach

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

Findings

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

Originality/value

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 February 2020

Souâd Taïbi, Nicolas Antheaume and Delphine Gibassier

The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss…

1252

Abstract

Purpose

The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014).

Design/methodology/approach

This research is based on a unique intervention-research approach, the main author having worked part-time for four years on the development of the tool for a business organization in the organic food sector.

Findings

This paper proposes an operationalization of sustainable development within an accounting tool and presents the results of the calculations. It also touches briefly upon the organization’s decision not to adopt the tool. The research concludes on the difficulty of operationalizing the economic, social and environmental capitals while proposing results that demonstrate “unsustainability”.

Practical implications

This research in operationalizing sustainable development paves the way for future potential use of the tool described, and future developments to address the model’s current shortcomings, notably in interconnecting social and economic capitals with natural capital.

Social implications

The non-adoption of the accounting tool raises questions about the acceptability among practitioners of visualizing the unsustainability of their own organization, in particular within “green” and “socially responsible” businesses. Moreover, it raises the question of growth and decoupling of the organization’s impact from its economic growth.

Originality/value

This paper makes three contributions to the current literature. First, it furthers the discussion on how to operationalize accounting for sustainable development, notably by trying to implement capital as a liability (a debt), placing its “maintenance” at the very heart of the design. Second, it offers an initial operationalization of “system thinking” within a tool to account for sustainable development. Finally, it contributes to the literature on “engagement research” through a four-year intervention-research project.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 5 November 2021

Sarah Clement

Biodiversity loss now ranks as one of the most significant global drivers of environmental change. In an increasingly urbanized world, there is enormous potential to address this…

Abstract

Biodiversity loss now ranks as one of the most significant global drivers of environmental change. In an increasingly urbanized world, there is enormous potential to address this problem through conservation, restoration, and creation of new urban ecosystems. This chapter explores how nature-based solutions (NBS) can contribute to addressing the urgent problem of biodiversity loss in a way that goes beyond just greening gray environments. It then explores the alignment (and misalignment) between the ways in which NBS is framed as a nature conservation tool globally and the ways in which biodiversity is considered in urban approaches to NBS. Finally, the chapter explores the ways in which NBS might become an essential part of the solution to biodiversity and ecosystem decline. It discusses how NBS can be effectively leveraged to address the biodiversity crisis in urban areas, through conservation, restoration, and efforts to create thriving places for both people and nature. Although the concept of NBS in urban areas is fairly divorced from its nature conservation origins, reconnecting with those ecological roots is important for creating biodiverse, resilient cities. In so doing, NBS could offer a unified concept for environmental management in urban areas that integrates the ecological benefits of nature conservation with an innovative focus on confronting major societal challenges. Though this is a demanding task, it could provide a fit-for-purpose approach for conserving biodiversity and supporting functional ecosystems in the Anthropocene.

Details

Nature-Based Solutions for More Sustainable Cities – A Framework Approach for Planning and Evaluation
Type: Book
ISBN: 978-1-80043-637-4

Keywords

Book part
Publication date: 8 July 2021

Amanda Williams, Katrin Heucher and Gail Whiteman

At the 2019 United Nations Climate Action Summit, the Club of Rome in collaboration with a network of global contributors issued a statement calling for nations to declare a…

Abstract

At the 2019 United Nations Climate Action Summit, the Club of Rome in collaboration with a network of global contributors issued a statement calling for nations to declare a planetary emergency. The statement calls for urgent action to prevent a global crisis due to the impact of human activity on the stability of the Earth’s life-support systems. Implications of the planetary emergency pose intriguing challenges for how managers address paradoxical sustainability challenges across spatial and temporal scales. In this chapter, the authors have two aims. First, the authors show that the planetary emergency is inherently paradoxical. To do this, the authors build an embedded view of the planetary emergency and argue that it is paradoxical due to key dynamics that emerge across organizational, economic, social, and environmental systems over time. Second, the authors advance paradox theory by exploring the paradoxical nature of the planetary emergency and propose a three-sequence framework for collective action including: (1) building a view of the planetary emergency across spatial and temporal scales, (2) collectively making sense of the planetary emergency, and (3) levering a paradoxical view of the planetary emergency to ensure effective action.

Details

Interdisciplinary Dialogues on Organizational Paradox: Learning from Belief and Science, Part A
Type: Book
ISBN: 978-1-80117-184-7

Keywords

Book part
Publication date: 7 November 2022

Bernard Gallagher, Nadia Wager, Victoria Gall, Barbara Gilroy, Lara F. Hudspith, Manisha Singh, Joseph Sykes and Vicky Whitaker

Rough sex - or what is referred to in this chapter as ‘consensual aggression and violence during sex’ (CAVS) - has been the focus, in the United Kingdom and internationally, of…

Abstract

Rough sex - or what is referred to in this chapter as ‘consensual aggression and violence during sex’ (CAVS) - has been the focus, in the United Kingdom and internationally, of some attention and also concern. The latter derives especially from criminal justice proceedings relating to incidents where male suspects have seriously or fatally injured another individual, usually female, and then made claims - that are widely believed to be false - that the incident was a ‘sex game gone wrong’. Despite the importance of this subject, there is little or no understanding of the state of knowledge surrounding CAVS. This chapter outlines results from what is believed to be the first scoping (literature) review of CAVS in the general population. The review was based largely on a search, during June and July 2021, of 15 major databases using 18 search terms, which was conducted in accordance with the JBI Manual for Evidence Synthesis. A total of 74 sources were identified. The research reviewed covered a quite large number and diverse range of areas in respect of CAVS, comprising: conceptualization; attitudes; extent; context, dynamics and nature; explanations; CAVS-related pornography; effects; alleged CAVS; policy and practice responses; methodological weaknesses; and future research needs. Overall, the review highlights two distinct perspectives on CAVS: in the first, individuals chose to take part in CAVS, which they like and enjoy; in the second, individuals, especially women and girls, have experiences of CAVS that are non-consensual or unwanted, and which they find upsetting, frightening or scary.

Book part
Publication date: 15 June 2020

Steve Waddell and Sandra Waddock

Climate change is upon us, and the soft landing window has almost certainly closed given the current pace of response. But climate change is only one of the huge issues facing…

Abstract

Climate change is upon us, and the soft landing window has almost certainly closed given the current pace of response. But climate change is only one of the huge issues facing humanity – indeed, the planetary boundaries model (Rockström et al., 2009; Steffen et al., 2015) ranks biodiversity loss and biochemical flows even further along the path of irreversible planet-threatening change. In the face of powerful inertia, how can we at least shape the hard landing that seems inevitable, where civilization as we know it will likely collapse to support the rising of much better ones? The SDG Transformations Forum supports development of powerful T-systems as a purposeful transformation strategy with this goal. To do so, the Forum has developed a strategy drawing from leading knowledge about how transformation happens, and creating systems change communities that are applying and advancing the strategy in the experimental, adaptive manner focused on deep learning and radical action.

Article
Publication date: 8 March 2024

Henrik Gislason, Jørgen Hvid, Steffen Gøth, Per Rønne-Nielsen and Christian Hallum

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to…

Abstract

Purpose

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Details

Journal of Public Procurement, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1535-0118

Keywords

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