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1 – 10 of 53Karen 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 A positive description of pollution is generally outdated and unacceptable in the current society.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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Limor Kessler Ladelsky and Thomas William Lee
This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new…
Abstract
Purpose
This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new constellation of variables, some of which have never been researched as antecedents of turnover behaviour, particularly during a pandemic or crisis. Namely, the main aim, among others, is to answer the research question: does IT employees’ perception of the quality of their supervisors’ virtual listening in the pandemic and crisis era, when employees and managers work remotely, will negatively affect turnover behaviour? If yes, in which constellation of antecedents the virtual listening effecting on turnover behaviour?
Design/methodology/approach
Logistic regression analysis was conducted to test the hypotheses via SPSS 26 and PROCESS (Model 6). The variance inflation factor was calculated to test multicollinearity. Interaction was tested using the Hayes and Preacher PROCESS macro model. The researchers also used the J-N technique test (Johnson–Neyman via process). The supplemental analysis used also PROCESS MACRO (IBM Corp., Armonk, NY, USA, 2023) Model 4 and Bootstrap test.
Findings
The findings show that perceptions of supervisors’ virtual listening quality as rated by their employees moderated the relationship between organisational deviance as a type of organisational misbehaviour (OMB) and turnover behaviour and had the strongest effect on turnover behaviour beyond other key predictors (organisational deviance as a type of misbehaviour, turnover intention, job satisfaction, embeddedness and alternatives in the labour market). Alternatives to current work moderated the association between the perception of managers’ virtual listening behaviour as rated by their employees and turnover behaviour. Specifically, when alternatives in the labour market were high or medium, the perceived quality of managers’ virtual listening reduced turnover behaviour. Finally, the perception of the IT employees supervisors’ virtual listening moderated the relationship between organisational deviance and turnover intention among high-tech employees.
Originality/value
Evaluating supervisor listening in the high-tech firm may have value in terms of its relationship to outcomes such as retaining employees, turnover intention and especially turnover behaviour. The effect on turnover behaviour and of that new constellation of antecedents on turnover behaviour when people work remotely was not researched yet and important for the post COVID-19 era. Additionally, in contrast to most studies of turnover, this study also focus on the positive aspects of turnover and especially turnover behaviour to organisations in general and especially to high-tech firm and not just the negative aspect as was researched until now. Another contribution is the finding that when employees perceived their managers’ virtual listening quality as high, the effect of deviance as a type of OMB on turnover behaviour was positive. Namely, the listening as a moderator and turnover assisted in making the organisation cleaner from inappropriate behaviour. Additionally, when alternatives in the labour market are high or medium, perceived quality of virtual listening of managers as rated by their employees can reduce turnover behaviour. This virtual listening–turnover relationship and the moderator of alternatives to current work had not previously been found in the turnover literature and this is also significant a contribution to the turnover and withdrawal literature.
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Yanling Wang, Qin Lin, Shihan Zhang and Nannan Chen
The purpose of this study is to empirically examine the cause–effect relationships between workplace friendship and knowledge-sharing behavior, from a static perspective…
Abstract
Purpose
The purpose of this study is to empirically examine the cause–effect relationships between workplace friendship and knowledge-sharing behavior, from a static perspective. Furthermore, it investigates the bi-directional relationship between the increase in both workplace friendship and knowledge-sharing behavior over same time periods, and also endeavors to identify whether there is a significant negative lagged effect of the increase in both workplace friendship on knowledge-sharing behavior, and vice versa, across time from a dynamic perspective.
Design/methodology/approach
The study conducts a three-wave questionnaire survey to test the research model. A latent change score approach was used to test the direct relationship between changes in workplace friendship and changes in knowledge-sharing behavior.
Findings
The findings reveal that knowledge-sharing behavior fosters workplace friendship and workplace friendship promotes the emergence of knowledge-sharing behavior. An increase in workplace friendship promotes an increase in knowledge-sharing behavior over same time periods. However, an increase in workplace friendship will lead to a lagged decrease of knowledge-sharing behavior across time, and vice versa.
Research limitations/implications
The time interval in this study is a little short to capture the full changes in workplace friendship. Some important control factors and mediating mechanisms are not included in the research model.
Practical implications
This study guides managers to focus on various motivators to better strengthen workplace friendship and knowledge-sharing behavior and to consider and effectively respond to the negative side of workplace friendship and knowledge-sharing behavior across time.
Originality/value
This study emphasizes the predictivity of one important interaction patterns, namely, knowledge-sharing behavior on friendship at the workplace, from a static perspective. This study also shows the benefits of an increase in workplace friendship for the development of knowledge-sharing behavior in the same time period. Furthermore, the study presents a counterintuitive finding when taking the lag effect into consideration in exploring the relationship between changes both in workplace friendship and knowledge-sharing behavior, and identifies a negative side of both when viewed over longer periods.
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William Mbanyele and Fengrong Wang
This study aims to examine the real effects of financial misconduct on corporate innovation.
Abstract
Purpose
This study aims to examine the real effects of financial misconduct on corporate innovation.
Design/methodology/approach
The authors use a sample of Chinese A-share listed firms from 2006 to 2017. This study uses several empirical strategies to deal with endogeneity concerns, including Heckman’s two-stage correction approach, propensity score matching and instrumental variables.
Findings
The authors’ findings consistently show that financial misconduct impedes corporate innovation. Furthermore, the authors’ analysis demonstrates that the negative impact of financial misconduct is more pronounced in nonstate enterprises. The authors also show that financial misconduct discourages innovation through information, short-termism and financing channels.
Practical implications
This paper is of particular interest to policymakers, as firm behavior is heavily regulated and altered by securities laws and regulations over time. The authors recommend firms to observe financial regulatory laws to promote capital market integrity and enhance shareholder value through innovation projects. The authors also recommend that regulators provide incentives that encourage corporate transparency and use new technologies to detect financial misconduct quickly.
Originality/value
Few studies in literature investigate the real consequences of financial misconduct on firm investments. Hence, this paper fills this gap by analyzing the implications of financial misconduct on corporate innovation. This study is one of the first to provide new insights into the adverse effects of financial misconduct on firm-level innovation, supported by empirical evidence.
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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Abstract
Purpose
The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.
Design/methodology/approach
A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.
Findings
It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.
Originality/value
The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.
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Steven M. Mueller, Christine M. Kowalczyk, Brian J. Taillon and William J. Rowe
Managing farm waste is a fundamental problem for farmers with economic, environmental and social impacts throughout the supply chain. Little research has explored innovative…
Abstract
Purpose
Managing farm waste is a fundamental problem for farmers with economic, environmental and social impacts throughout the supply chain. Little research has explored innovative product solutions. This paper examines gleaning to reduce farm waste and proposes a resource-based Gleaning Innovation Framework which can lead to differentiated consumer products.
Design/methodology/approach
A multi-method approach, including descriptive company reviews, practitioner interviews and consumer surveys, evaluated how different participants in the food supply chain view the farm waste problem and the innovation of products through gleaning.
Findings
This research found that practitioners and consumers are cognizant and invested in reducing farm waste, with gleaning as a plausible solution. Future research includes gathering perspectives from retailers and other supply chain members, which may further develop the conceptualization of the gleaning innovation process.
Originality/value
Uniquely, the authors propose the Gleaning Innovation Framework that provides a platform for innovation across the supply chain to reduce farm waste. The research contributes to the farm waste debate with evidence that gleaning can assist the reduction of farm waste through product innovation. Developing innovations to reduce farm waste in sustainable and environmentally friendly ways would not only benefit the supply chain platform but also society.
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Elif Tanrikulu and Ibrahim Taylan Dortyol
Social exclusion is a complicated psychological phenomenon with behavioral ramifications that influences consumers' lifestyles and behaviors. In contrast, anthropomorphism is a…
Abstract
Purpose
Social exclusion is a complicated psychological phenomenon with behavioral ramifications that influences consumers' lifestyles and behaviors. In contrast, anthropomorphism is a phenomenon that marketing strategists employ and that occurs in customers' lives as a result of social isolation. The literature discusses these two complicated structures as ones that require investigation based on consumer judgments. The purpose of the current study is to understand the fundamental motivations that underlie the propensity for anthropomorphizing in people who suffer social isolation through their pets.
Design/methodology/approach
To look into the motivations driving these themes, a study technique with three distinct components was created. Cyberball was employed as a technique to manipulate social exclusion in the initial stage of this research methodology. Two scenarios, one of which had an anthropomorphizing tendency and the other of which did not, were presented to participants who had suffered social exclusion and advanced to the second phase in order to determine the anthropomorphizing tendency. The Attachment to Pets Scale (LAPS), which Johnson et al. (1992) created based on the social support provided by pets, was utilized while creating the scenarios. The Zaltman method was applied as an interviewing technique in the third stage of the research design, with the interviewees being guided by visuals that reflected their emotions and thoughts.
Findings
The results of the data analysis were evaluated in light of social psychology. A more thorough expression of the complex relationship between anthropomorphism and those who experience social exclusion has been made. The findings showed that when people anthropomorphize their pets in response to feelings of social exclusion, the motivations that emerge include pure love, loyalty, animals' need for a human, living creature and embracing. The study emphasizes that these ideas will be helpful in customers' interactions with anthropomorphic objects.
Practical implications
As a contribution to the literature, the study findings offer the five major motivations underpinning these beliefs. These findings may help marketing scientists comprehend social exclusion and anthropomorphism, thereby benefiting the individual and society.
Originality/value
The majority of research in the literature (Chen et al., 2017; Epley et al., 2008; Eyssel and Reich, 2013; Waytz et al., 2019) verified that people who were socially excluded would use anthropomorphism, but no studies were discovered about the motivations outlined in the current study. The results of this investigation should add to the body of knowledge in this area. The pet was employed as an anthropomorphism tool in the current study because it is the object that a person chooses to anthropomorphize deliberately and independently. It adds to the study's originality by explaining in the individual's own terminology how he will feel as a result of his social isolation, how he will make up for it and potential responses he may have. In addition to all of these contributions, the study's primary goal of analyzing the motivations behind anthropomorphism yields significant findings that are relevant to both industry and academic research.
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CPTED’s premise to the improvement of quality of life (QOL) is crime prevention and safety, and yet there is little concern for the impact of CPTED implementation to QOL when the…
Abstract
Purpose
CPTED’s premise to the improvement of quality of life (QOL) is crime prevention and safety, and yet there is little concern for the impact of CPTED implementation to QOL when the crime increases after the interventions.
Design/methodology/approach
This study systematically analyzed articles both quantitatively and qualitatively.
Findings
This study found that the CPTED–QOL relationship discussion was highly inadequate in research. Improvement of QOL has been elevated to an unquestionable and certain truth of CPTED and yet the evidence on this is highly inconclusive.
Originality/value
This study is a contribution to the CPTED–QOL discussion that has been lacking.
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Hakeem A. Owolabi, Azeez A. Oyedele, Lukumon Oyedele, Hafiz Alaka, Oladimeji Olawale, Oluseyi Aju, Lukman Akanbi and Sikiru Ganiyu
Despite an enormous body of literature on conflict management, intra-group conflicts vis-à-vis team performance, there is currently no study investigating the conflict prevention…
Abstract
Purpose
Despite an enormous body of literature on conflict management, intra-group conflicts vis-à-vis team performance, there is currently no study investigating the conflict prevention approach to handling innovation-induced conflicts that may hinder smooth implementation of big data technology in project teams.
Design/methodology/approach
This study uses constructs from conflict theory, and team power relations to develop an explanatory framework. The study proceeded to formulate theoretical hypotheses from task-conflict, process-conflict, relationship and team power conflict. The hypotheses were tested using Partial Least Square Structural Equation Model (PLS-SEM) to understand key preventive measures that can encourage conflict prevention in project teams when implementing big data technology.
Findings
Results from the structural model validated six out of seven theoretical hypotheses and identified Relationship Conflict Prevention as the most important factor for promoting smooth implementation of Big Data Analytics technology in project teams. This is followed by power-conflict prevention, prevention of task disputes and prevention of Process conflicts respectively. Results also show that relationship and power conflicts interact on the one hand, while task and relationship conflict prevention also interact on the other hand, thus, suggesting the prevention of one of the conflicts could minimise the outbreak of the other.
Research limitations/implications
The study has been conducted within the context of big data adoption in a project-based work environment and the need to prevent innovation-induced conflicts in teams. Similarly, the research participants examined are stakeholders within UK projected-based organisations.
Practical implications
The study urges organisations wishing to embrace big data innovation to evolve a multipronged approach for facilitating smooth implementation through prevention of conflicts among project frontlines. This study urges organisations to anticipate both subtle and overt frictions that can undermine relationships and team dynamics, effective task performance, derail processes and create unhealthy rivalry that undermines cooperation and collaboration in the team.
Social implications
The study also addresses the uncertainty and disruption that big data technology presents to employees in teams and explore conflict prevention measure which can be used to mitigate such in project teams.
Originality/value
The study proposes a Structural Model for establishing conflict prevention strategies in project teams through a multidimensional framework that combines constructs like team power conflict, process, relationship and task conflicts; to encourage Big Data implementation.
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The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…
Abstract
Purpose
The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.
Design/methodology/approach
The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.
Findings
The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.
Originality/value
In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.
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