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1 – 10 of 12Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…
Abstract
Purpose
This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.
Design/methodology/approach
The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.
Findings
By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.
Research limitations/implications
The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.
Practical implications
Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.
Social implications
There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.
Originality/value
This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.
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Iain Munro and Kate Kenny
Whistleblowing plays a crucial role in revealing organizational misconduct and systemic corruption in industry and government. This paper investigates changing practices of…
Abstract
Whistleblowing plays a crucial role in revealing organizational misconduct and systemic corruption in industry and government. This paper investigates changing practices of whistleblower activism, with particular reference to the role of solidarity and the increased role of support networks. Many modern whistleblower disclosures have revealed gaping flaws in the system of global governance related to a range of important social and economic issues, such as tax evasion, global mass surveillance, the use of torture and illegal wars of aggression. All these forms of systemic corruption are reliant on the use of secrecy havens to conceal the abuse from public scrutiny and democratic oversight. Counter-hegemonic social movements that oppose forms of systemic corruption can find important allies in those whistleblowers, who leak vital information about misconduct and corruption to the public. In this paper, we argue that there is a clear relationship of mutual support between whistleblowing and activist social movements, both in the process of whistleblowing and in furthering the campaigns of the social movements themselves. We theorize this, unpacking the processes and dynamics underlying the relationship, and offering a framework for analysis. The paper concludes with a discussion of the changing role of whistleblower activism and support networks in undertaking social reform and counter-hegemonic practice.
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This chapter seeks to elucidate specific behavioral patterns that occur when people travel and consume luxury items using concepts drawn from sociocultural and economic theories…
Abstract
This chapter seeks to elucidate specific behavioral patterns that occur when people travel and consume luxury items using concepts drawn from sociocultural and economic theories. These concepts are Walter Benjamin's “aura,” Karl Marx's “commodity fetishism,” and Arnold Van Gennep's “liminality.” These concepts are deployed within the spheres of tourism and luxury in order to analyze how tourists on a shopping spree search for forms of authenticity, how this type of travel is similar in many respects to a religious quest, and, finally, how the design of luxury outlets in European capitals convey religious overtones.
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Effective leadership is critical in driving innovation and success in organisations, particularly in today’s rapidly changing environment. However, achieving effective leadership…
Abstract
Effective leadership is critical in driving innovation and success in organisations, particularly in today’s rapidly changing environment. However, achieving effective leadership at all levels of the organisation can be challenging. This chapter argues that understanding how the brain functions is essential for innovation leaders to achieve positive results and higher rates of success in their projects. By analysing relevant research on neuroscientific functioning patterns and developing interventions based on these foundations, this chapter establishes that the brain’s self-organising ability and cognitive processing systems offer valuable insights for effective innovation leadership. Based on neuroscientific evidence this chapter concludes that effective innovation leadership should focus on inviting others to engaged co-creation, rather than directing others to perform specific tasks as if they were ‘a prolonged arm’. Additionally, effective innovation leadership integrates insights from information processing in the brain by providing behavioural-oriented impulses that activate the brain, enabling individuals to maintain focus, restore motivation or emotional stability, enhance mood and confidence, and increase cognitive flexibility. Evidence-based interventions range from structured breaks to powernapping and walking. The importance of self-leadership is stressed throughout the chapter. By deriving solutions from an understanding of how the brain functions, interventions that may have been known for a long time can become evidence-based and optimised for use in organisations. Future research could explore the intersection of neuro- and behavioural science with leadership to further innovate organisational principles.
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Tehzeeb Sakina Amir and Rabia Sabri
This chapter The Grass Is Greener Where You Water It! delves deeper into explicating Employee Green Behaviour (EGB), which outlines the eco-friendly behaviours practiced by…
Abstract
This chapter The Grass Is Greener Where You Water It! delves deeper into explicating Employee Green Behaviour (EGB), which outlines the eco-friendly behaviours practiced by employees. The section provides a more thorough explanation of EGB, including its origins, theoretical foundations, and practical applications in a social and physical environment to create environmentally conscious workplaces. The in-role and extra-role of EGB are discussed to strengthen its execution, and its significance considering the present ecological exigency. This chapter outlines the five-features-hierarchical framework for EGB: Sustainability Initiatives, Non-Harmful Action, Resource Conservation, Peer Influence, and Individual Commitment. The environmental history, ecosystems, and biodiversity and their interaction with humans from the ancient period to the present day are provided. The later unit explores organizational plans to encourage EGB, focussing on the role of HR policies, practices, and systems in nurturing the culture of sustainability within organizations. This chapter reviews current studies on EGB, emphasizing the role of employee engagement, transformational environmental leadership, and corporate culture in promoting green practices. It contributes to the academic literature by analyzing EGB, its relevance, and the effects it can have on organizations and society. It is a great tool for academics, government officials, and business heads to make workplaces environmentally friendly.
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Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
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Monika Bansal and Surbhi Kapur
Leaders today are continuously seeking models to navigate through the challenges posed by the pandemic times, so as to help the organizations flourish in the volatile business…
Abstract
Purpose
Leaders today are continuously seeking models to navigate through the challenges posed by the pandemic times, so as to help the organizations flourish in the volatile business environment. This paper attempts to explore the alignment of insights drawn from the ancient Indian scripture, the Bhagavad Gita, with today’s leadership requirements, towards the betterment of both the leaders and organizations.
Design/methodology/approach
A qualitative approach with thematic analysis is used to identify leadership qualities pertinent in difficult times through interviews with 15 employees at leadership positions. It establishes the alignment of the qualities with the sapient advice from the Holy Scripture, maneuvered by today’s leaders to become more purposeful and impactful.
Findings
The discernments from the Bhagavad Gita holistically entwine the emotional, intellectual and spiritual aspects of resilient leaders and provide guidance on the leaders’ attitude towards work, behaviour and self management, to help steer through the challenging environment. With turbulent changes during the COVID-19 pandemic, conventional leadership skills would be outmoded, and hence the leaders need to strengthen the critical shifts in their own established sets of attitudes as well as that of their workforce.
Originality/value
Under the changing work environment, while the new leadership narrative of the world beyond takes shape, this study delves both into ancient Indian wisdom and current opinion to identify a template of workable practices that would differentiate extraordinary leaders from the rest.
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Ana Elena Builes-Vélez, Juliana Restrepo and Juan Diego Diego Martínez
This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training.
Abstract
Purpose
This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training.
Design/methodology/approach
Qualitative research was done using documentary and content analysis which allowed researchers to recognize features correlated to sustainability which are needed to promote and act for social equity, ecological care and economic development.
Findings
It was found that most faculties at the university do not conceptualize it; ergo, courses are designed neither for promoting sustainability nor sustainable education. Besides this, almost no level of integration was identified among faculties on this topic.
Research limitations/implications
Many people agree education for sustainability is a key action to overcome the complex challenges the planet is facing; nevertheless, the prejudice that training to solve sustainability problems is an exclusive task of certain disciplines is common. This misunderstanding reduces the possibilities of pursuing a sustainable future, considering that these issues affect all humankind and that they can only be solved through interdisciplinary and collaborative work.
Practical implications
The paper also outlines some actions that Universidad Pontificia Bolivariana (UPB) can take to consider sustainability issues, and they are as follows: identification of competencies to include in the curricula; recognition of the potential of integrating education for sustainable development (ESD) into the curricula by strengthening the competencies and capacities; strengthening the competencies and capacities of the academic staff through ESD training processes; articulation of research with the curricula in such a way that the results of research processes permeate the curricula.
Social implications
This study has some limitations. For instance, regarding the survey, the size of the sample may seem too small, a bigger sample will allow better information for the results. Regarding the case studies, a greater diversity of programs could have provided a wider range of results. Despite these limitations, for UPB, the study shows a snapshot of the literature review and the articulation of sustainable development and climate change education (CCE) in all programs the university has. The implications of this paper and research are the following. First, it reiterates the importance of having within the same institution a common language to talk about sustainability. Second, it recognizes the competencies and skills that should considered when implementing ESD and CCE in curricula.
Originality/value
This idea corresponds to a lack of debate about what the term signifies and means. It is believed that, as sustainability has been highly researched in the past two decades, it is a cross-cutting element in any faculty proposal; however, due to the complexity of the term, it is understood differently by each member of the same academic community, affecting their ability to design a systemic and systematic curriculum that enables to educate for sustainable goals.
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