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Article
Publication date: 28 February 2024

Daryl Mahon

Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic…

Abstract

Purpose

Psychotherapy and clinical supervision outcomes are influenced by client and supervisee factors, one of which is cultural identity. Those with diverse racial and ethnic minoritised identities often experience disparities in therapy outcomes. Therapists and supervisors need to be responsive to the identity of those they support. The multicultural orientation (MCO) framework is an emerging concept in psychotherapy and clinical supervision that may offer these practitioners a framework to be responsive.

Design/methodology/approach

A preferred reporting items for systematic reviews and meta-analyses extension for scoping reviews was conducted. Six databases, PubMed, Scopus, Embase, Academic Search Complete, Web of Science and PsychInfo, were searched for peer-reviewed literature published in English between the years 2000 and 2023.

Findings

A total of 1,553 sources were identified, of which (n = 42) are included in this review. Findings suggest that MCO is still in its infancy as applied to therapy and clinical supervision. Most of the research has been conducted in America, using quantitative methodologies with white western populations. Cultural humility is the most studied MCO pillar, and variables such as reductions in psychological stress, the working alliance and microaggressions are reported on as outcomes. MCO applied to the group therapy process is an emerging finding of interest. However, more research is needed, especially experiential designs across different and diverse populations and contexts.

Originality/value

MCO is an emerging therapy and clinical supervision process that has the potential to improve the outcomes for therapy clients and supervisees. Further research is needed to replicate current studies, and further research with diverse populations, countries and contexts should be undertaken as a priority.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 13 October 2023

Paolo Agnese, Massimiliano Cerciello, Emanuela Giacomini and Simone Taddeo

In recent years, European banks have been required to integrate environmental and social objectives into their business practices. At the same time, they have become increasingly…

Abstract

Purpose

In recent years, European banks have been required to integrate environmental and social objectives into their business practices. At the same time, they have become increasingly exposed to environmental, social and governance (ESG) controversies. This paper empirically examines the relationship between the board characteristics of banks (i.e. size, gender diversity, meeting frequency, sustainability compensation incentives and the presence of a sustainability committee) and exposure to ESG-related controversies.

Design/methodology/approach

The empirical analysis focuses on a sample of 61 European banks between 2012 and 2021. Employing generalized method of moments (GMM) estimation, the authors examine the relationship between board characteristics and ESG controversies.

Findings

The results of the study indicate that banks featuring certain board characteristics (i.e. larger and more gender-diverse boards, facing sustainability compensation provisions and having sustainability committees) experience lesser exposure to ESG controversies. Additionally, the authors ascertain that prior instances of ESG controversies play a role in influencing current levels of such controversies. This result highlights the relevance of a bank's historical trajectory.

Research limitations/implications

The authors' sample contains banks based in the European Union (EU). Future research should broaden the analysis to encompass banks operating in other advanced countries, as well as in emerging countries. This expansion would offer more insights into the relationship between board characteristics and ESG controversies under different regulatory frameworks.

Practical implications

The authors' findings provide relevant implications for several stakeholders, including shareholders, regulators and supervisors. Certain board characteristics should be taken into consideration to limit exposure to ESG controversies.

Originality/value

To the best of the authors' knowledge, this paper represents the first attempt to provide evidence of the link between strong corporate governance standards and reduced exposure to ESG controversies.

Details

Management Decision, vol. 61 no. 12
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 15 December 2022

Martin Quinn, Alonso Moreno and Bibek Bhatta

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…

334

Abstract

Purpose

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

Design/methodology/approach

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

Findings

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

Research limitations/implications

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

Originality/value

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 6 November 2023

Susan Whatman, Jane Wilkinson, Mervi Kaukko, Gørill Warvik Vedeler, Levon Ellen Blue and Kristin Elaine Reimer

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth…

Abstract

In these uncertain and risky times, the work that educators and educational researchers carry out may feel inconsequential. In preparing young people to live well in a world worth living in, educators must consider, firstly, what roles they can play in a global environment riven by volatile economic, social, and environmental contexts, and secondly, the responsibilities they bear as researchers to produce forms of understanding, modes of action, and ways of relating to one another and this world.

In this chapter, we introduce the pedagogy, education, and praxis (PEP) network and how it is that we, as researchers from around the world, came together to discuss our researching practices in coming to know and explore educational research problems concerning equity, diversity and social justice within and across different cultural settings. We share short stories of ourselves to reveal how it is that we have come to know, be, and act as researchers in our projects and how working alongside each other – our mutual relatings – have generated further understanding about our own and each other’s researching practices.

This chapter establishes the purpose of the book, where we share empirical work through the lens of practice architectures. For instance, what is considered to be an educational equity problem across international or cross-cultural sites? What are considered acceptable forms of evidence of coming to understand educational inequity in its diverse forms in different sites? How are taken-for-granted research practices enabling and/or constraining different forms of understandings about educational inequity, including the issues to be researched and/or the direction of the research project? We then provide an overview of the remaining chapters.

Details

Researching Practices Across and Within Diverse Educational Sites: Onto-epistemological Considerations
Type: Book
ISBN: 978-1-80071-871-5

Keywords

Case study
Publication date: 30 March 2023

Ram Subramanian

This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s…

Abstract

Research methodology

This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s 2021 Impact Report. Secondary sources were used to provide contextual information. All sources are cited as endnotes.

Case overview/synopsis

In June 2022, Tesla, Inc., the Austin, Texas-based electric car company faced a number of challenges that called into question its environmental, social and governance (ESG) credentials. Questioning the company’s corporate governance practices, SOC Capital, a watchdog organization publicly released a letter that it had sent to the United States Securities and Exchange Commission where it had demanded that the agency sanction the company for not replacing an independent director at its next stockholder meeting. The State of California’s Department of Fair Housing and Employment filed a lawsuit alleging various counts of discrimination at Tesla’s manufacturing facility in Fremont, California. S&P Global removed the company from its index of ESG companies. This action had negative consequences for the company’s stock price. Tesla’s board of directors, led by Robyn M. Denholm, had to address Tesla’s overall approach to ESG in light of these challenges.

Complexity academic level

The case is suitable for an upper-level undergraduate or an MBA course on strategy or strategic management.The issues in the case involve the stakeholder perspective, corporate governance and the purpose of a firm. Instructors face two choices here: using this case early in the course introduces the broader stakeholder perspective early on without addressing it as an afterthought at the very end of the course. The other choice is to use it at the end because most strategy textbooks cover these topics at the back end.

Details

The CASE Journal, vol. 19 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Book part
Publication date: 25 March 2024

Susan Kinnear and Tess Lhermitte-Russell

The communications industry faces a recruitment crisis. Despite the pivot to hybrid working and the ever-increasing number of young people opting to study the discipline, over…

Abstract

The communications industry faces a recruitment crisis. Despite the pivot to hybrid working and the ever-increasing number of young people opting to study the discipline, over half of recruiters in the public sector and three quarters of those recruiting for agencies struggle to fill vacancies. This chapter examines these trends from a radical feminist perspective, arguing the communications industry is squandering young, female talent by failing both new entrants and mothers returning to work after childbirth. This analysis is based on a series of surveys undertaken between 2020 and 2022 to examine the expectations and lived experience of women, and in particular communications students and mothers, working in or aspiring to work in the sector. Over 73% of the women surveyed had experienced gender-based discrimination and harassment, and 66% had been forced to choose between their careers and having a child. Of the young entrants to the profession surveyed, 88% believed becoming a mother would negatively impact their career, while 32% had experienced discrimination while undertaking their student placement. Analysis of these data indicates the sector faces a crisis of its own making by failing to provide a workplace culture worth working in. The chapter concludes only a direct challenge to male hegemony can redress the gender imbalance, free up talent to meet skills shortages and provide lasting change for women working in communications. It offers a series of recommendations for how professional bodies can address these issues and empower young women to achieve the career outcomes they deserve.

Article
Publication date: 25 July 2023

Smith Oduro-Marfo

The proliferation of surveillance-enhancing laws, policies and technologies across African countries deepens the risk of privacy rights breaches, as well as the risks of adverse…

Abstract

Purpose

The proliferation of surveillance-enhancing laws, policies and technologies across African countries deepens the risk of privacy rights breaches, as well as the risks of adverse profiling and social sorting. There is a heightened need for dedicated advocacy and activism to consistently demand accountability and transparency from African states, governments and their allies regarding surveillance. The purpose of this paper is to understand the issue frames that accompany anti-surveillance and privacy advocacy in Ghana and the related implications.

Design/methodology/approach

Using a qualitative and interpretivist approach, the author focuses on three different surveillance-oriented incidents/programs in Ghana and analyzes the frames underpinning the related advocacy and narratives of various non-state actors.

Findings

Privacy and anti-surveillance advocacy in Ghana tends to be less framed in the context of privacy rights and is more driven by concerns about corruption and value for money. Such pecuniary emphasis is rational per issue salience calculations as it elevates principles of economic probity, transparency and accountability and pursues a high public shock value and resonance.

Practical implications

Economics-centered critiques of surveillance could be counterproductive as they create a low bar for surveillance promoters and sustains a culture of permissible statist intrusions into citizens’ lives once economic virtues are satisfied.

Originality/value

While anti-surveillance and privacy advocacy is budding across African countries, little is known about its nature, frames and modus compared to such advocacy in European and North American settings. To the best of the author’s knowledge, this is likely the first paper or one of the first dedicated fully to anti-surveillance and advocacy in Africa.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 August 2023

Ruth Garland

This study draws parallels between the Major and Johnson eras to reclaim a discursive space beyond the media and political battlefields to examine long-term systemic failure of…

Abstract

Purpose

This study draws parallels between the Major and Johnson eras to reclaim a discursive space beyond the media and political battlefields to examine long-term systemic failure of government PR.

Design/methodology/approach

As part of a wider study into government communications from 1979 to date, this paper draws on evidence from government archives from the 1990s, as well as contemporary accounts, official documents, media accounts, memoirs and biographies, to examine the PR record of two Conservative administrations divided by three decades.

Findings

News management during the Major premiership is worth serious scrutiny, not just as an interlude between two media-friendly Prime Ministers, Thatcher and Blair, but in comparison to Boris Johnson's struggle to contain the news narrative between 2019 and 2022. Both administrations experienced terminal reputational crises during their closing years but their means of managing the news were counter-productive and damaging to public trust (65).

Practical implications

Does this failure in public communication illustrate a systemic dysfunction in government-media relations and, if so, what is the role of government PR in these circumstances?

Originality/value

This article uses a comparison between fixed and moving variables associated with two very different administrations to identify the causes of ongoing systemic failure in government communication.

Details

Corporate Communications: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 4 January 2024

Richard M. Kerslake and Chandrasekhar Krishnamurti

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…

Abstract

Purpose

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

Design/methodology/approach

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

Research limitations/implications

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

Practical implications

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Originality/value

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

Details

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

Keywords

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