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1 – 10 of 89Witness Roya and Sandiso Ngcobo
Several studies have been conducted on social inequalities. Despite highlighting inequalities between the rich and poor, researchers often overlook the fact that disabled people…
Abstract
Several studies have been conducted on social inequalities. Despite highlighting inequalities between the rich and poor, researchers often overlook the fact that disabled people in Africa are marginalised more than their counterparts elsewhere. Using critical discourse analysis (CDA) as a theory and data analysis method, this study sought to answer two questions: (1) What is reported about the inclusion of disabled people in using digital media? (2) How is it reported? Twenty-two articles were purposively sampled: 15 from Newsday and 7 from The Herald published between 20 November 2017 and 24 September 2022. Findings indicate that the two papers exposed marginalisation of disabled people in an educative and informative way and had erudite analysis from disabled columnists. This was successful because the papers relied on the disabled community as sources of information and contributors of published material. The papers also engaged stakeholders such as corporates, government and civil society organisations. It is recommended that other newspapers and many forms of mass communication provide a representation of people with different forms of disabilities. Future studies could seek the views of disabled communities about their presentation in the digital media through disabled writers and providers of information.
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Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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Karen McBride, Roza Sagitova and Olga Cam
This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective…
Abstract
Purpose
This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective led to early extinction reporting practice. These were not altruistic reports; they were generated by a wish to use natural resources. Despite the motivations, these reports present an example of successful extinction management by a for-profit company and a workable example of emancipatory extinction accounting.
Design/methodology/approach
Using thematic analysis, this study demonstrates how moving from transparency to accountability driven accounting can assist in biodiversity reporting, by exploring this historical business case of extinction management through the lens of Atkins and Maroun's (2018) extinction framework.
Findings
The application of the framework to the RAC's set of reports indicates that this offers a viable proposal for development of extinction management, providing a reporting tool for a for-profit company.
Originality/value
Exploring RAC's reports focusing on their extinction management processes and reporting, the paper contributes to the contemporary debate on the development of extinction reporting frameworks. These historical examples of extinction accounting, show extinction management and reporting is not a unique contemporary development in accounting. The research uses historical data as the empirical foundation for exploring applicability and further development of this extinction framework.
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Xueqin Wang, Yiik Diew Wong and Kum Fai Yuen
The advent of digitalization and the trend of social distancing coincide with the individualized lifestyle that is emerging among contemporary shoppers. This study explores the…
Abstract
Purpose
The advent of digitalization and the trend of social distancing coincide with the individualized lifestyle that is emerging among contemporary shoppers. This study explores the unique market of “smart solo shoppers”. Two empirical studies are conducted, which aim to identify the major dimensions of multi-channel shopping activities that are engaged by the shoppers (Study 1, n = 64) and to differentiate the shoppers' valuation of time invested in the distinct dimensions under different cultural influences (Study 2, n = 519).
Design/methodology/approach
A survey questionnaire is used for data collection, and data are analyzed using structural equation modeling.
Findings
Results reveal that the shopping activities converge into four principal dimensions: offline shopping, online shopping, post-shopping delivery and product return activities. Shoppers who perceive offline shopping activities as a time burden and online shopping and delivery activities as venues of value creation are more strongly self-identified as smart solo shoppers. Furthermore, smart solo shoppers who are under a strong influence of individualistic culture are found to spend time on multi-channel shopping to make the right purchase the first time, whereas shoppers perceiving being in a weak individualistic culture prefer to engage online channels while being prepared to return the unwanted purchases.
Originality/value
This study highlights an emerging research field in the nexus of solo consumption and smart shopping. Emphasizing the utility-driven and ego-expressive nature of smart solo shoppers, the authors provide an initial profile of these shoppers based on their time-valuation patterns and the contextual impacts of individualistic culture.
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Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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Climate change and the COVID-19 pandemic are complex and have multifaceted effects on countries in an unpredictable and unprecedented manner. While both COVID-19 and the climate…
Abstract
Climate change and the COVID-19 pandemic are complex and have multifaceted effects on countries in an unpredictable and unprecedented manner. While both COVID-19 and the climate crisis share similarities, they also have some notable differences. Being both systemic in nature with knock-on and cascading effects that propagate due to high connectedness of countries, COVID-19, however, presents imminent and directly visible dangers, while the risks from climate change are gradual, cumulative and often distributed dangers. Climate change has more significant medium and long-term impacts which are likely to worsen over time. There is no vaccine for climate change compared to COVID-19. In addition, those most affected by extreme climatic conditions have usually contributed the least to the root causes of the crisis. This is in fact the case of island economies. The chapter thus investigates into the vulnerability and resilience of 38 Small Islands Developing States (SIDs) to both shocks. Adopting a comprehensive conceptual framework and data on various indices from the literature and global databases, we assess the COVID-19 and climate change vulnerabilities of SIDs on multiple fronts. The results first reveal a higher vulnerability across all dimensions for the Pacific islands compared to the other islands in the sample. There is also evidence of a weak correlation between climate change risk and the COVID-19 pandemic confirming our premise that there are marked differences between these two shocks and their impacts on island communities.
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