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1 – 10 of over 2000
Article
Publication date: 28 June 2023

Tanya Jurado, Alexei Tretiakov and Jo Bensemann

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to…

Abstract

Purpose

The authors aim to contribute to the understanding of the enduring underrepresentation of women in the IT industry by analysing media discourse triggered by a campaign intended to encourage women to join the IT industry.

Design/methodology/approach

Internet media coverage of the Little Miss Geek campaign in the UK was analysed as qualitative data to reveal systematic and coherent patterns contributing to the social construction of the role of women with respect to the IT industry and IT employment.

Findings

While ostensibly supporting women's empowerment, the discourse framed women's participation in the IT industry as difficult to achieve, focused on women's presumed “feminine” essential features (thus, effectively implying that they are less suitable for IT employment than men), and tasked women with overcoming the barrier via individual efforts (thus, implicitly blaming them for the imbalance). In these ways, the discourse worked against the broader aims of the campaign.

Social implications

Campaigns and organisations that promote women's participation should work to establish new frames, rather than allowing the discourse to be shaped by the established frames.

Originality/value

The authors interpret the framing in the discourse using Bourdieu's perspective on symbolic power: the symbolic power behind the existing patriarchal order expressed itself via framing, thus contributing to the maintenance of that order. By demonstrating the relevance of Bourdieu's symbolic power, the authors offer a novel understanding of how underrepresentation of women in the IT sector is produced and maintained.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Book part
Publication date: 27 November 2023

Mustafa F. Özbilgin, Marios Samdanis and Pelin Arsezen

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye…

Abstract

Appearance has two meanings. On the one hand, appearance is about the physical qualities of a person being of certain height, weight, complexion and having a particular hair, eye and skin colour as well as choice and style of dress and attire. On the other hand, appearance has a social dimension, as those physical qualities of a person are interpreted, rated and judged, and attributed varied meanings and values across different settings. Appearances can influence the experiences of individuals in the workplace in both positive and negative ways: Positive, when they are mobilised as a resource that increases the influence and advantage of individuals on others; and negative, when individuals are discriminated or disadvantaged on the basis of their appearance. Drawing on a Bourdieusian conceptual repertoire, this chapter delves into this duality of appearance and frames appearance both as a resource (a form of carnal capital) and a source of symbolic violence. As appearance is an aspect of an individual's self-identity in the workplace, this chapter explores appearance and intersectionality across gender, ethnicity, class and sexual orientation at work. Appearance is examined as a cross cutting category of diversity as both privilege (carnal capital) and disadvantage (symbolic violence).

Details

The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

Keywords

Open Access
Article
Publication date: 7 June 2023

Susanne Arivdsson and Svetlana Sabelfeld

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…

1934

Abstract

Purpose

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

Design/methodology/approach

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

Findings

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

Research limitations/implications

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

Practical implications

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

Originality/value

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 November 2023

Victor Marchezini

The question of “why we are in disaster studies” can be essential to reflect on discourses and practices – as students, researchers and professors – in constituting an oppressive…

Abstract

Purpose

The question of “why we are in disaster studies” can be essential to reflect on discourses and practices – as students, researchers and professors – in constituting an oppressive disaster science and finding ways to liberate from it.

Design/methodology/approach

This paper is based on autobiographical research and institutional ethnography to observe and analyze the discourses and practices about career trajectories as students, researchers and professors in disaster studies.

Findings

The paper provides some categories, concepts, theoretical approaches and lived experiences helpful for discussing ways of liberating disaster studies, such as public sociology of disaster.

Originality/value

Few papers have focused on professional trajectories in disaster studies, bringing insights from public sociology and questioning oppressive disaster science.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 26 January 2023

Sue Yong and Peni Fukofuka

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for…

Abstract

Purpose

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Design/methodology/approach

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

Findings

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

Practical implications

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

Originality/value

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 4 October 2023

Alex Stern and Jolka Nathanaili-Penotet

Through research on child sexual abuse (CSA) and adult survivors, knowledge is gained. This knowledge might support decisions – whether political, professional or otherwise – that…

Abstract

Through research on child sexual abuse (CSA) and adult survivors, knowledge is gained. This knowledge might support decisions – whether political, professional or otherwise – that affect the lives of children who are victims of CSA and adult survivors. Additionally, this knowledge influences what the public knows about CSA and adult survivors and as a consequence, how child victims of CSA and adult survivors are treated in everyday life. Given the huge impact research can have on survivors' lives, this chapter raises the question of what aspects of CSA and survivorship are relevant for survivors from survivors' perspective and whether these aspects can be addressed by Participatory Action Research (PAR) as a research paradigm. To identify relevant aspects, survivors' artwork is analysed because art is a way to contribute to public discourses with very little regulation. For analysis, the Sociology of Knowledge Approach to Discourse is used. In this chapter, we introduce basic theories of knowledge from a constructivist perspective in a short background section and explain the aim and method of analysis. Afterwards, we present some key aspects of survivors' art on CSA and survivorship: The invasiveness of CSA, speech, the symbolic violence behind physical abuse and issues of injustice and responsibility are discussed. Additionally, the discursive relation between artists and audience is of interest to finally answer whether – and, if so, why – PAR is an appropriate research paradigm to address these aspects.

Details

Participatory Research on Child Maltreatment with Children and Adult Survivors
Type: Book
ISBN: 978-1-80455-529-3

Keywords

Article
Publication date: 21 June 2023

Clayton Kuma, Peni Fukofuka and Sue Yong

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control…

Abstract

Purpose

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

Design/methodology/approach

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

Findings

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Research limitations/implications

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

Practical implications

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

Originality/value

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 April 2024

Yuheng Wang and Paul D. Ahn

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…

Abstract

Purpose

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

Design/methodology/approach

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

Findings

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

Originality/value

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Details

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

Keywords

Open Access
Article
Publication date: 5 March 2024

Thanduxolo Elford Fana and Jane Goudge

In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after…

Abstract

Purpose

In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after the revelations of large-scale corruption, the authors ask whether their case studies provide lessons for how public service institutions might re-make themselves, under circumstances of austerity.

Design/methodology/approach

A comparative qualitative case study approach, collecting data using a combination of interviews with managers, focus group discussions and interviews with shop stewards and staff was used.

Findings

Management in two hospitals relied on their financial power, divisions between unions and employees' loyalty. They lacked the insight to manage different actors, and their efforts to outsource services and draw on the Extended Public Works Program failed. They failed to support staff when working beyond their scope of practice, reducing employees' willingness to take on extra responsibilities. In the remaining hospital, while previous management had been removed due to protests by the unions, the new CEO provided stability and union–management relations were collaborative. Her legitimate power enabled unions and management to agree on appropriate cost cutting strategies.

Originality/value

Finding an appropriate balance between the new reality of reduced financial resources and the needs of staff and patients, requires competent unions and management, transparency and trust to develop legitimate power; managing in an authoritarian manner, without legitimate power, reduces organisational capacity. Ensuring a fair and orderly process to replace ineffective management is key, while South Africa grows cohorts of competent managers and builds managerial experience.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 24 October 2023

Cicilia Larasati Rembulan, Astrid Kusumowidagdo and Melania Rahadiyanti

Existing literature shows conflicting views regarding street vendors in a place. They are considered both positive and negative. Their existence has rarely been examined from a…

Abstract

Purpose

Existing literature shows conflicting views regarding street vendors in a place. They are considered both positive and negative. Their existence has rarely been examined from a combination of place-making and power theories. This research aimed (a) to identify the actors who transform Borobudur Food and Craft Market and the sources of power and actions carried out by these actors and (b) to find out the views of other actors about street vendors.

Design/methodology/approach

The design used in this study was an instrumental case study. The data were collected using semi-structured interviews and photo documentation. The sampling technique used was purposive sampling with several participants of as many as 12 persons consisting of 4 street vendors, 4 employees of the state-owned enterprise in charge of the Borobudur tourist site and 4 tourists. The data were analyzed through two-phased coding. To improve the credibility, participant validation was conducted.

Findings

This study made new findings. First, in a place, there are formal and informal place-making actors who transform the place with the sources of power they have and the acts of power they carry out. Both formal and informal actors can perform coercive and noncoercive acts of power. This shows the existence of contested power in a setting. Second, street vendors are viewed positively as well as negatively. Comprehensive policies need to be implemented by key actors to minimize the negative sides of the existence of street vendors and optimize the benefits from them.

Research limitations/implications

Data collection was carried out when the Indonesian government implemented restrictions on public activities during the pandemic. At that time, tourism activities were very limited. In the future, researchers can use other techniques such as the self-report visual method because not all street vendors are fluent in expressing their opinions in interviews.

Practical implications

Both central and regional governments and local stakeholders can synergistically carry out a dialogue, seeking common ground to accommodate each other's interests. The next steps are to consistently apply the policies resulting from the dialogue and ensure that each actor plays a role according to their respective portion and authority.

Originality/value

Previous studies typically explain power as the possession of resources and relational attributes. This study has taken a different point of view, namely about acts of power contested in a certain place. Actors who have power are not always those who have formal legitimacy. Informal parties are considered powerless despite having power.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

1 – 10 of over 2000