Search results

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

The purpose of this paper is to open the black box of prescriptive requirements by analysing their role in shaping interests and decisions on accessibility, and discuss the consequences hereof for a future move to a performance-based accessibility model based on Universal Design principles.

A single case study based on 15 qualitative interviews with clients about their approach to accessibility and Universal Design is analysed by using actor-network theory (ANT) as the theoretical framework.

It is shown that the prescriptive requirements in the Danish building regulations constitute a black box, which is decisive in defining the clients’ perception of the users and their level of ambition for accessibility by inscribing specific expectations, actions and ways of knowing about accessibility.

The study is based on a qualitative single case study. We argue that analytical generalisations nevertheless can be drawn.

Performance-based regulations can be a source of innovation but also entail negative consequences for the quality of the built environment if treated in an isolated manner alone.

The paper contributes to the discussions on Universal Design and the implementation of performance-based accessibility regulation by illustrating how current prescriptive requirements are not mere “matters of fact” but play an active role in mobilising and shaping a network of users, technologies, norms and practices, which the introduction of performance-based requirements will radically alter.

Many countries today, especially in Europe, provide publicly funded public services in quasi-markets. As these markets commercialize, agencies of various types are providing technologies that support citizens’ choice of services. Citizens’ use of technologies for service provision is studied as e-government under labels of channel management, e-service uptake or adoption. In contrast, by using actor–network theory (ANT), the purpose of this paper is to focus on the marketing devices that are used to enroll citizens to choose technologies in a context with large penetration of quasi-market arrangements.

Based on a Swedish case study, this paper uses qualitative data from 11 occurrences of technologies to support citizens’ choice (“market devices”) in education, healthcare and public pension in an analysis of the means taken (“marketing devices”) to increase their use. The study formulates a tentative typology of these devices.

The marketing devices are intended to attract citizens’ attention to the possibility of choice (e.g. catalogs, postcards and commercials), invite interaction (e.g. various social media platforms), improve the technological support in line with user needs (e.g. user participation in development), increase visibility of technological support (e.g. search optimization) or directly connect citizens to technological support (e.g. via links).

The paper contributes to e-government research through a typology of means taken to increase citizens’ technology use based on selected concepts from ANT, and to a discussion of technologies and humans.

This study aims to test the effects of Celliant armbands on grip strength in subjects with chronic wrist and elbow pain. Celliant® is a functional textile fabric containing minerals that emit infrared radiation (IR) in response to body heat. IR-emitting fabrics have biological effects including the reduction of pain and inflammation and the stimulation of muscle function.

A randomized placebo-controlled trial recruited 80 subjects (40 per group) with a six-month history of chronic wrist or elbow pain (carpal tunnel syndrome, epicondylitis or arthritis) to wear an armband (real Celliant or placebo fabric) on the affected wrist or elbow for two weeks. Grip strength was measured by a dynamometer before and after the two-week study.

For the placebo group, the mean grip strength increased from 47.95 ± 25.14 (baseline) to 51.69 ± 27.35 (final), whereas for the Celliant group, it increased from 46.3 ± 22.02 to 54.1 ± 25.97. The mean per cent increase over the two weeks was +7.8% for placebo and +16.8% for Celliant (p = 0.0372). No adverse effects was observed.

Limitations include the wide variation in grip strength in the participants at baseline measurement, which meant that only the percentage increase between baseline and final measurements showed a significant difference. Moreover, no subjective measurements of pain or objective neurophysiology testes was done.

Celliant armbands are easy to wear and have not been shown to produce any adverse effects. Therefore, there appears to be no barrier to prevent widespread uptake.

IR-emitting textiles have been studied for their beneficial effects, both in patients diagnosed with various disorders and also in healthy volunteers for health and wellness purposes. Although there are many types of textile technology that might be used to produce IR-emitting fabrics, including coating of the fabric with a printed layer of ceramic material, incorporating discs of mineral into the garment, the authors feel that incorporating ceramic particles into the polymer fibers from which the fabric is woven is likely to be the most efficient way of achieving the goal.

Celliant armbands appear to be effective in painful upper limb inflammatory disorders, and further studies are warranted. The mechanism of action is not completely understood, but the hypothesis that the emitted IR radiation is absorbed by nanostructured intracellular water provides some theoretical justification.

In order to develop high-strength, high-toughness and high-wear-resistance rails suitable for the development and application of heavy-haul railways.

Based on the trial production of 60 kg·m⁻¹ bainite rails, the Zeiss inverted optical microscope, transmission electron microscope and static hydraulic universal tester were used to test the microstructure and property of rail base metal and welded joints. Meanwhile, a trial laying of rails, wing rails of frogs and switch rails for turnouts was performed to systematically analyze their strength, toughness and wear resistance.

The results show that the base metal of 60 kg·m⁻¹ bainite rail is of a uniform microstructure, with a carbide-free bainite matrix, a few of stable residual austenite and M/A islands, and it features high hardness, good wear resistance and good strength-toughness balance. The welded joint is of a uniform microstructure and has good properties.

A bainite rail, laid in a curve section of heavy-haul railway is able to serve for 48 months with a gross traffic tonnage of nearly 600 million tons, whose service life is more than one time longer than that of pearlite rail; the service life of the wing rail of frog and the switch rail for turnout with 60 kg·m⁻¹ bainite rails is 3–4 times longer than that with U75V rails, and no serious damage occurs. The bainite rails also have strong peeling and spalling resistance.

Product trials are an effective way to influence consumer attitudes. While research has established several factors that influence whether consumers will try a product or not, it is less understood how marketers can optimize the trial experience itself. The purpose of this paper is to explore flow as an optimal state and the factors that give rise to it during a product trail.

This research consists of three experimental studies in which people trial new music. This paper explores the ability of curiosity to optimize consumers’ flow experience during the trial and their attitudes toward the trialed product. This paper manipulates curiosity before the trial using information about the music (Study 1) and music previews (Study 3) and also demonstrates that curiosity is naturally elevated among those high in openness to experience (Study 2).

The results demonstrate that curiosity before a product trial fosters an optimal experience during the trial in the form of flow states, defined as an enjoyable state of full engagement, which in turn mediates more positive attitudes toward the trialed product. This paper demonstrates that curiosity can be evoked using product information or a preview of the content and can vary based on individual differences in openness to experience. The relationship between curiosity and flow is moderated by the valence of the information that is used to elicit curiosity, such that negative-valence information thwarts the relationship.

While the studies conducted by the authors focus on the positive influence of curiosity in the trial of music, the effects may be different for other products. These studies are also limited to two different manipulations of curiosity.

This research has implications for marketers, as it demonstrates the relevance of flow and how to enable it in product trials to optimize effectiveness. The manipulations also demonstrate how to manage the amount of information that is given to consumers before they trial a product.

This research reveals that flow states optimize the product trial experience. This research also advances the understanding of the relationship between curiosity and flow by moderating their relationship with the valence of information that elicits curiosity. The findings also broaden the relevance of curiosity and flow in marketing by demonstrating their benefits within product trials.

Peer support is increasingly being introduced into mainstream mental health services internationally. The distinctiveness of peer support, compared to other mental health support, has been linked to values underpinning peer support. Evidence suggests that there are challenges to maintaining those values in the context of highly standardised organisational environments. The purpose of this paper is to describe a “principles-based” approach to developing and evaluating a new peer worker role in mental health services.

A set of peer support values was generated through systematic review of research about one-to-one peer support, and a second set produced by a UK National Expert Panel of people sharing, leading or researching peer support from a lived experience perspective. Value sets were integrated by the research team – including researchers working from a lived experience perspective – to produce a principles framework for developing and evaluating new peer worker roles.

Five principles referred in detail to: relationships based on shared lived experience; reciprocity and mutuality; validating experiential knowledge; leadership, choice and control; discovering strengths and making connections. Supporting the diversity of lived experience that people bring to peer support applied across principles.

The principles framework underpinned development of a handbook for a new peer worker role, and informed a fidelity index designed to measure the extent to which peer support values are maintained in practice. Given the diversity of peer support, the authors caution against prescriptive frameworks that might “codify” peer support and note that lived experience should be central to shaping and leading evaluation of peer support.

This paper adds to the literature on peer support in mental health by describing a systematic approach to understanding how principles and values underpin peer worker roles in the context of mental health services. This paper informs an innovative, principles-based approach to developing a handbook and fidelity index for a randomised controlled trial. Lived experiences of mental distress brought to the research by members of the research team and the expert advisors shaped the way this research was undertaken.

Using positive psychology theories, the authors build a model to test whether episodic fluctuations in strengths use coincide with changes in flow experiences and further predict risk-taking behavior and attentional performance.

A field study covering five working days was conducted among 164 Chinese employees; twice a day, they were asked to complete questionnaires regarding their strengths use and flow experiences during the previous hour (N = 938 observations). Immediately afterward, their risk-taking behaviors and attentional performance were tested using computerized tasks.

Multilevel analyses showed that when employees used their strengths more often in the previous hour, they also reported an increase in flow. Episodic fluctuations in flow were positively associated with risk taking and negatively related to attentional performance.

Employees should be encouraged to use their strengths more at work, as this might increase their flow experiences. At the same time, they should pay attention to the downsides of flow (i.e. less attention after flow) at an episodic level.

The authors add to previous studies by using a more objective approach, namely employing computerized tasks on risk-taking behavior and attention to capture the behavioral outcomes of work-related flow.