Search results

The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously.

Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.

A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.

The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. The authors offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxis vis-à-vis accounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.

Mediation aims at resolving conflict through negotiation. This negotiating aspect of mediation makes it very suitable for business conflicts. Yet European business stands aside and appears to be averse to this specific dispute resolution mechanism. As research shows, part of the problem is the poor knowledge and wrong (‘soft’) perception business people have of mediation. In this chapter we want to explain how mediation really works and how it can benefit businesses. We also suggest what could and should be done to further stimulate business mediation in the EU. Finally, we conclude that when businesses decide to choose mediation as the way of resolving their disputes, they show the desire to work towards Peace.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Drawing from our current original research on cultural trends in Latin America‐based multinational firms, this paper challenges the stereotypical perception of Latin America as a homogeneous region and explores the cultural distances among groups of multinational employees. After collecting surveys from 733 employees across eight multinationals in Argentina, Brazil, Chile, Colombia, and Mexico, we establish that, much like it happens in other lumped‐together regions of the globe, such as “East Asia” and “Africa”, Latin American countries present significant differences in the way firm employees respond to situations where cultural traits are at stake. By researching these countries, we recorded significant variation in aspects such as the treatment and place of women in the workplace, attachment or detachment to formal rules, formal organizational hierarchies, and structured business planning, in addition to varying levels of tolerance to invasion of privacy. Implications of the study include the need to develop methodologies that adequately capture cultural differences within large geographic blocs and business practices that prepare the expatriate, the international manager, and the policy maker for the different realities they are bound to encounter in different countries.

This paper seeks to highlight hip‐hop's contribution to the entrepreneurship and place marketing literature. Hip‐hop is taken from the lens of an individual artist, Akon, whose music and lyrics – a “hybrid of silky, West African‐styled vocals mixed with North America's East Coast and Southern beats” – provides fresh insights for place marketers.

A “discourse analysis” of the lyrics from two non‐chart songs Senegal and Mama Africa provided the conceptual base for a better understanding of the fusion of music and entrepreneurship with place marketing.

Through music, Akon has bridged socio‐cultural (ethnic cuisine, immigration and social exclusion, faith or spirituality) and economic attributes (notably remittances) – with implications for entrepreneurship and place marketing.

The paper demonstrates that music and entrepreneurship can be extended to place marketing using discourse analysis. Future research may need to consider how to leverage the potential of celebrity endorsement or partnerships in place marketing strategies. It was by no accident that Akon was recruited by PepsiCo for the recently concluded 2010 FIFA World Cup in South Africa through a charity single – Oh Africa!

The paper is an attempt to fuse three distinct streams of literature (music, entrepreneurship and place marketing). The value lies in extrapolating a well‐known, but little discussed, subject in academia, i.e. the role of hip‐hop music in the place marketing discourse.

The purpose of this chapter is to identify African financial management practices, highlight their origin and explain how they differ from their Western counterparts. The study identified indigenous African financial practices using literature review, archival sources and library research covering the five areas of Africa comprising Northern Africa, Eastern Africa, Central Africa Western Africa and Southern Africa. The study found out that pre-colonial indigenous African financial management features prevalent use of trade finance, trade credit management, investment management and accounting. While there is also evidence of modification of Western financial management practices to suit African contexts, it is on the whole scarce. This is suggestive of the fact that they were in existence in the first instance. The clear conclusion is that many indigenous African financial management practices pre-dated and foreshadowed their Western counterparts. Yet, it is confounding that this has been largely lost sight of, and both scholars and financial management practitioners depict the former as inferior. There is clearly a need to remedy this situation. Educators need to focus on incorporating ethno-finance concepts into the entire curricula chain from basic to higher education. The anchor point for such curricula is Ubuntu philosophy. Financial management practitioners, on their part, need to shed notions that the indigenous practices are inferior and seek to journalise their day-to-day work experiences to build a body of documented practice.

Caring for a person with a substance use disorder (SUD) and/or mental health disorder (MHD) represents a significant burden for family members. The features of “carers/family members” experiences reflect trauma signatures. Consequently, working through this trauma for carers corresponds with psychological recovery, empowerment processes and intrapersonal/interpersonal needs. The purpose of this paper is to outline a framework called the “personal and relational empowerment (PRE)” framework which enables family support practitioners to help family members to be able to take control of their own lives, develop meaningful relationships and live purposeful and fulfilling lives, regardless of whether the person with the SUD and/or MHD is in recovery or not.

This paper critically reviews existing frameworks for carer recovery, through a systematic literature search, and proposes a “PRE” alternative to redress the shortfalls in these existing frameworks.

The PRE framework takes a multi-level needs-based approach to understand carer recovery. This framework links the concepts – psychological recovery, empowerment processes and intrapersonal/interpersonal needs.

The PRE framework recognises the importance of recovery support practitioners being able to balance the immediate carer crisis intervention needs responses with personal growth and well-being supporting interventions.

The PRE framework of family recovery attempts to answer the need to broaden the focus on the family journey to better reflect the principles and practices of contemporary SUD and/or MHD recovery-based support.

Considering that the social-cultural context is important as in which the entrepreneurs are embedded to conceptualise entrepreneurial orientation (EO), the purpose of the study is to explicate the influence of the key decision-makers’ internalised cultural values and perceptions of government regulations, to offer nuanced explanations of micro-level variations in EO of firms embedded in the same institutional context.

Using a quantitative approach, relationships are explored in a sample of 201 Malaysian small- and medium-sized enterprises (SMEs). Partial least squares structural equation modelling (PLS-SEM) is used for the sample, and an additional test is conducted for a robustness check.

The study finds that three cultural values of the key decision-maker, namely individualism, masculinity and uncertainty avoidance, exhibit a significant association with the EO of the firms. Further, the analysis reveals that the positive effects of individualism and masculinity are enhanced when moderated by favourable perceptions of government regulations to entrepreneurship.

The study uses a single key informant in data collection, therefore, the possibility of single-respondent bias. The results must be interpreted in light of these limitations.

The study contributes to the existing literature regarding the relationship between institutions and entrepreneurship. Specifically, it articulates a microfoundations lens to explain the influence of institutions in terms of key decision-makers’ internalised cultural values (informal institutions) and their perceptions of government regulations (formal institutions) on the EO of the firm. It further elucidates the need to embrace informal and formal institutions as interdependent factors instead of treating them as standalone constructs in entrepreneurship research and policy design.