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Article

Charles Thomas Tackney and Imran Shah

Authenticity/ الصحة (as-sehah) serves as a criterion or predictor variable for the purpose of a comparative theological investigation of employment relations parameters in…

Abstract

Purpose

Authenticity/ الصحة (as-sehah) serves as a criterion or predictor variable for the purpose of a comparative theological investigation of employment relations parameters in light of social teachings from Sunni Islam and Roman Catholicism. Authenticity finds initial, shared significance in both religious traditions because of its critically important role in judgments concerning the legitimacy of source documents. It also stands in both traditions as an inspirational goal for human life.

Design/methodology/approach

Particular issues of theological method for cross-cultural analysis are addressed by the use of insight-based critical realism as a transcultural foundation. Workplace parameters, the minimal enabling conditions for the possibility of authentic employment relations, are then identified and compared. The authors explore shared expectations for authenticity enabling conditions in terms of the direct and indirect employer: those national laws, systems and traditions that condition the functional range of authenticity that can be actualized within national or other work settings as experienced in the direct employment contract.

Findings

The study found remarkable consistency in the minimal conditions identified by Roman Catholic and Sunni Islam social teachings for the prospects of authenticity in employment relations. These conditions addressed seven parameters: work and the concept of labor; private property; the nature of the employment contract; unions and collective bargaining; the treatment of wages; the relationship between managerial prerogative and employee participation; and the crucial role of the state as indirect employer.

Practical implications

Specific minimal or threshold conditions of employment are described to ensure the prospect for authenticity in modern employment relations according to religious traditions. These include just cause employment conditions, unions and collective bargaining support, some form of management consultation/Shura, a living wage and a consultative exercise of managerial prerogative.

Social implications

The study offers prescriptive and analytical aid to ensure assessment of circumstances fostering authenticity in employment relations.

Originality/value

The method and findings are a first effort to clarify thought and aid mutual understanding for inter-faith employment circumstances based on Roman Catholic and Sunni Islam social teachings through a transcultural foundation in cognitional operations. The criterion variable specification of authenticity conditions offers a fully developed basis to support further empirical research in management spirituality, corporate social responsibility and enterprise sustainability.

Abstract

Details

Management Research Review, vol. 40 no. 8
Type: Research Article
ISSN: 2040-8269

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Article

Ken McPhail and Carolyn J. Cordery

The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and…

Abstract

Purpose

The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.

Design/methodology/approach

The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.

Findings

The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.

Research limitations/implications

As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.

Originality/value

In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Sonja Gallhofer and Jim Haslam

Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to…

Abstract

Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The article's intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Sujoko Efferin and Christopher Christian Hutomo

This study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the

Abstract

Purpose

This study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members); organisational performance and growth and auditors' commitment are interconnected and impermanent.

Design/methodology/approach

This study employed an interpretive case study in an Indonesian accounting firm. The researchers explored the collective and individual feelings, thoughts, actions and experiences of the firm's actors. The data collection methods were interviews, participant observations and documentary analysis.

Findings

Leadership plays a major role in cultivating spirituality in an accounting firm. The spirituality increases auditors' commitment, (conditional) happiness and performance resulting in client satisfaction and the firm's growth. From an interbeing perspective, partners, auditors and clients are interconnected and impermanent. A firm's growth creates a growing sense of unhappiness due to the diminishing of auditors' comfort zone. Spirituality in the workplace can only engender conditional happiness and organisational commitment that offset the importance of material rewards and career prospects. To reach ultimate (unconditional) happiness, one requires a continuous spiritual development.

Research limitations/implications

The insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.

Originality/value

This study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.

Details

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

Keywords

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Article

Marjolein Lips‐Wiersma

An increasing range of research methods emphasize the socially situated nature of knowledge and hence the need to specify the knower. As such we need to account for the

Abstract

An increasing range of research methods emphasize the socially situated nature of knowledge and hence the need to specify the knower. As such we need to account for the ways in which assumptions, feelings, biases, and anticipated outcomes might influence research questions, interpretation and representation of the experiences of the research participants. While these ideas are extensively discussed in relation to other influences on identity, such as race, gender, and class, there is as yet little discussion on how spiritual and religious identity might influence research. This paper argues that in researching workplace spirituality, a topic that is saturated with subjectivity, it is not only legitimate but central to safeguard the quality of our work that we articulate the dogmas, definitions, fears and desires we bring to the research. It discusses several literature‐based examples of how our assumptions influence our research. Using the author's own research as an example the paper utilizes the “holistic development model” to show how spirituality and religion influence various research choices and practices.

Details

Journal of Organizational Change Management, vol. 16 no. 4
Type: Research Article
ISSN: 0953-4814

Keywords

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Article

Gladys W. Gruenberg

The author traces over a century of Catholic social teaching from Leo XIII to John Paul II, emphasizing in particular workplace democracy and labor unions. Until John Paul…

Abstract

The author traces over a century of Catholic social teaching from Leo XIII to John Paul II, emphasizing in particular workplace democracy and labor unions. Until John Paul II, Gruenberg argues, the Church’s teaching on labor organizations was deliberately ambiguous. Leo XIII had the greatest problem because of the extreme diversity among union movements throughout the industrialized world and the drive of Marxism to take the lead in solving workers’ problems. Pius XI saw the Great Depression as a sign that Marx might be right, and did his best to offer an alternative in the form of worker cooperatives and union‐management co‐determination. However, John Paul II stated unequivocally that labor unions are “indispensable” for workplace justice, and collective bargaining is just another name for workplace democracy. Unions are seen by John Paul II as the democratic institutions that form a bulwark against the abuse of workers at the hands of either the employer or the state. A detailed reading list is attached.

Details

International Journal of Social Economics, vol. 25 no. 11/12
Type: Research Article
ISSN: 0306-8293

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Article

Kevin J. Flint

Over the past two decades across a number of sectors of the economy there has been an ever increased interest in attempting to understand the mediation of “tacit…

Abstract

Purpose

Over the past two decades across a number of sectors of the economy there has been an ever increased interest in attempting to understand the mediation of “tacit knowledge” in developing professional expertise. Much thought has been invested in studies which attempt to resolve the difficulty of revealing tacit knowledge and finding ways of transferring it within institutions and across organisations. But, in general these recent studies, and the approaches they have adopted, do not take sufficient account of the phenomenology of human being, Dasein, which is essentially temporal: the purpose of this paper is to address this issue.

Design/methodology/approach

The approach here is based on a phenomenological and deconstructive study of two small–scale comparative cases of the mediation of tacit knowledge in the development of professional expertise in Higher Education, within the context of social practice and educational practice. The cases will each serve to provide a focus upon professional expertise in teaching in each of these domains of professional practice.

Findings

Deconstruction will serve to illuminate the essential differences between what is observed and re‐presented as episodes of teaching and the complex interplay of temporality that in each case is unique to the individual human being.

Originality/value

In the field of work‐based learning this paper adopts a novel approach. The deconstruction of tacit knowledge against indications drawn from Heidegger's ontology serves to bring into sharp relief the unfolding of essential forms of technology. By focusing the analysis upon the language in which the knowledge is generated and the phenomenology of human being, Dasein, the study will seek to explore some of the implications of attempting to convert “tacit knowledge” into a technology that can be transferred across organisations and institutions. It will illuminate the situation‐specific nature of tacit knowledge as grounds for professional expertise.

Details

Higher Education, Skills and Work-Based Learning, vol. 1 no. 2
Type: Research Article
ISSN: 2042-3896

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Book part

Bruno Dyck

This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism…

Abstract

This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism, and Islam) say about management. In terms of how religion informs management, the literature identifies two basic means: (1) written scriptures (e.g., Analects, Bible, Quran) and (2) experiential spiritual practices (e.g., prayer, mindfulness). In terms of what religion says about management, the emphasis tends to be either on (1) enhancing, or (2) liberating mainstream management. Studies based on scriptures typically either enhance or liberate management, whereas empirical research based on spiritual disciplines consistently point to liberation. Implications are discussed.

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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