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Abstract

Details

The Postcolonial Sporting Body: Contemporary Indian Investigations
Type: Book
ISBN: 978-1-80455-782-2

Article
Publication date: 23 September 2024

Dylan Suttie and Lisa Ogilvie

The purpose of this paper is to examine recovery through lived experience. It is part of a series that explores candid accounts of addiction and recovery to identify important…

Abstract

Purpose

The purpose of this paper is to examine recovery through lived experience. It is part of a series that explores candid accounts of addiction and recovery to identify important components in the recovery process.

Design/methodology/approach

The G-CHIME model comprises six elements important to addiction recovery (growth, connectedness, hope, identity, meaning in life and empowerment). It provides a standard against which to consider addiction recovery. It has been used in this series, as well as in the design of interventions that improve well-being and strengthen recovery. In this paper, a first-hand account is presented, followed by a semi-structured e-interview with the author of the account. Narrative analysis is used to explore the account and interview through the G-CHIME model.

Findings

This paper shows that addiction recovery is a remarkable process that can be effectively explained using the G-CHIME model. The significance of each component in the model is apparent from the account and e-interview presented.

Originality/value

Each account of recovery in this series is unique, and as yet, untold.

Details

Advances in Dual Diagnosis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-0972

Keywords

Open Access
Article
Publication date: 2 May 2024

Ruth Lynch and Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Abstract

Purpose

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Design/methodology/approach

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

Findings

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

Practical implications

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

Originality/value

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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