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Article
Publication date: 24 October 2023

Kolawole Yusuff, Andrea Whittle and Frank Mueller

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…

Abstract

Purpose

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

Design/methodology/approach

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Findings

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

Originality/value

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 December 2023

Kirsty Lilley

The purpose of this paper is to explore the many ways in which those who have experienced early life adversity and trauma can continue to be failed within health-care settings and…

Abstract

Purpose

The purpose of this paper is to explore the many ways in which those who have experienced early life adversity and trauma can continue to be failed within health-care settings and other organisations. The author explores the impact that repeated exposure to indifference and a lack of help and support has on the ability to recover and rebuild a meaningful life. The author takes the reader through a journey of various autoethnographic vignettes to explore the living experience of continuing to be unseen. The author hopes to contribute to improving the lives of service users.

Design/methodology/approach

The author has written about the many ways in which distressing experiences and mental health difficulties were left unsupported by various professionals and organisations. The writing is rich and evocative and gives voice to the distress experienced from a lack of caring attention.

Findings

The author concludes that whilst it has been painful to remember the varied ways people with lived experience of early life trauma continue to be failed it has also been cathartic and helpful. It is noted that the writing of these events brings some perspective and enables the author to limit the potential for self-blame which is a regular feature of the psychology of those living with early-life relational trauma. The writing of these events serves to highlight the ways institutions might improve responses to those seeking support. The author concludes that this is a meaningful way to use such harmful experiences.

Research limitations/implications

The author concludes that recovery and the ability to rebuild a meaningful life after early-life trauma is often hindered and denied by the responses received when seeking support from various institutions and people who may be able to intervene to prevent further harm occurring. These testimonies may contribute to the wider learnings about the impacts and lived experience of early life trauma and how institutions might support and encourage recovery. The author notes the helpfulness of writing about these experiences to bring perspective and remind those who seek help that it is a great act of courage despite unhelpful responses.

Practical implications

The author has found that writing about these experiences helps to soothe any feelings of self-blame in terms of being unable to recover sooner from early life trauma and that recovery and moving forward must be positioned as a social phenomenon and not a solely individual pursuit. It is noted that writing about difficult experiences can be cathartic and bring fresh perspective and hope. Contributing to ongoing research in terms of how helping professionals can respond wisely is satisfying and meaningful for the author.

Originality/value

This is the author’s firsthand and unique testimony of how easy it can be for survivors of trauma to continue to be unseen and failed. The author also shows that there are many opportunities to support and help which are inadvertently missed which contributes to ongoing distress. The author hopes that the courage taken to write of these experiences will contribute to learnings within many professions and organisations of how to notice, support and help those in distress and living with the effects of early life trauma. The author has found the writing of this paper to be meaningful. The process has helped the author to make sense of previously distressing events. It is hoped it will be of value to the reader.

Details

Mental Health and Social Inclusion, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-8308

Keywords

Open Access
Article
Publication date: 14 November 2023

Markus Kantola, Hannele Seeck, Albert J. Mills and Jean Helms Mills

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how…

Abstract

Purpose

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

Design/methodology/approach

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

Findings

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

Research limitations/implications

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

Practical implications

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

Social implications

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

Originality/value

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 24 October 2023

Robert P. Robinson and Stephanie Patrice Jones

The purpose of this study was to examine the preservice educational narratives of Black English teachers in an effort to determine their experiences within teacher education…

Abstract

Purpose

The purpose of this study was to examine the preservice educational narratives of Black English teachers in an effort to determine their experiences within teacher education programs with assigned white cooperating teachers.

Design/methodology/approach

Drawing upon Black storytelling, testimony and breath in narrative analysis, this study showcases how Black preservice teachers navigated regularized surveillance and abandonment as part of student teaching practicum.

Findings

The authors argue that, in response to their treatment, these Black preservice teachers created resistance strategies as a way to fill the mentorship void and sustain their own future teaching careers.

Originality/value

The literature on Black preservice teachers does the critical work of examining how they experience their racial, linguistic and gendered identities in the classroom; however, this study focuses on their experiences with white cooperating teachers – an underresearched area in the past 10 years.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 16 April 2024

Brittany Solensten and Dale Willits

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This…

Abstract

Purpose

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This was accomplished by documenting and analyzing the perceptions of DREs and the DRE program across different stakeholders to understand how and when this type of evidence is used in DUI trials.

Design/methodology/approach

The methodology is a qualitative case study of the DRE program in one police agency in Washington. Data were collected using semi-structured interviews with criminal justice actors and state-level experts on their perceptions of the DRE program for the agency. Themes were developed from these interviews to analyze their perceptions of the efficacy and utility of DREs in trials.

Findings

While the courts in Washington accept DRE evidence in criminal trials, DRE evidence is largely absent in the adjudication process. Participants noted multiple reasons for this, including the lack of trials, the primacy of blood evidence and the expansion of the Advanced Roadside Impaired Driving Enforcement (ARIDE) program.

Originality/value

Although the DRE program has been around for decades, there is a lack of peer-reviewed studies regarding DRE evidence, and no studies regarding how court actors perceive and use DRE evidence. Understanding when and how DRE evidence is utilized in DUI trials can increase its value and utility by prosecutors and the national DRE program.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 13 February 2023

Hani M. Alqahtany and Wadee Ahmed Ghanem Al-Gehlani

The author’s interest in vernacular architecture, over the years, has attracted the author’s attention to three distinctive and similar forms of architecture in faraway regions of…

Abstract

Purpose

The author’s interest in vernacular architecture, over the years, has attracted the author’s attention to three distinctive and similar forms of architecture in faraway regions of the globe. These are; Asir region of Saudi Arabia, The Caucasus including the republic of Georgia, Chechenia, and North Ossetia, and Sichuan region in China. Stone towers dominate the landscape of these remote regions. The similarity of these towers in these far away regions is quite remarkable.

Design/methodology/approach

This paper will introduce these towers in their geographic, social and natural context. Although several studies have been done on these regions, it is the aim of this paper to introduce their architecture in a comparative approach to explore how these remotes corners of the globe with different historical, ethnic and cultural backgrounds developed similar architectural forms in total isolation from each other.

Findings

Architecture is a physical production of different and diverse factors. Geographically, isolated regions with similar natural and social factors, mountainous landscape, tribally-based, agrarian societies, produces similar architectural forms.

Originality/value

This paper is a clear testimony to the human nature and how people think, react and build, under similar conditions. Architecture becomes a manifestation of human oneness, unity, believes and behaviour.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 30 October 2023

Nathalie Clavijo, Ludivine Perray-Redslob and Emmanouela Mandalaki

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of…

Abstract

Purpose

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

Design/methodology/approach

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

Findings

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

Research limitations/implications

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

Originality/value

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 April 2024

Yuheng Wang and Paul D. Ahn

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…

Abstract

Purpose

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

Design/methodology/approach

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

Findings

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

Originality/value

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 November 2023

Cléverson Vasconcelos da Nóbrega and Diogo Henrique Helal

The article aims at analyzing the social representations of retirement in two different groups of professors – pre-retired and retired – from a public higher education…

Abstract

Purpose

The article aims at analyzing the social representations of retirement in two different groups of professors – pre-retired and retired – from a public higher education institution. The goal is to explore the experiences, reflections, beliefs, and attitudes originated from the transition to retirement.

Design/methodology/approach

The research, of exploratory and descriptive nature, was guided by the Social Representation Theory (SRT) and took a qualitative approach. 16 professors were interviewed, 8 in each group (pre-retired and retired professors), using semi-structured interviews that followed a script designed to discover the main aspects of the transition to retirement.

Findings

Three figurative cores were raised – the financial aspect, the centrality of work, and the will to continue contributing, and the unpreparedness for retirement – and testimonies have shown heterogeneous representations. The study observed that although relevant, the bonus for continued services is not the main determinant for professors to continue working in the university.

Originality/value

The results of this study indicate the need to treat retirement as a complex and multidimensional process, offering a fresh perspective on the social representations of retirement in the academic context. The use of the Social Representation Theory to explore these perspectives adds to the originality of the approach, highlighting the multifaceted nature of the retirement process in this specific professional group.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 24 April 2024

Tsegaye Ebabey and Tesfaye Zeleke Italemahu

This study aims to document the hypogea churches in Lay Gayint Woreda, South Gondar, to provide information for future tourism development practices and serve as insurance against…

Abstract

Purpose

This study aims to document the hypogea churches in Lay Gayint Woreda, South Gondar, to provide information for future tourism development practices and serve as insurance against loss of value due to unmanaged deteriorative factors.

Design/methodology/approach

The study followed a descriptive research design with qualitative research approach. Data were collected through field observations, interviews and written sources examination.

Findings

The study explored the lesser-known hypogea churches, which have significant tourist attraction values, including environmental, historical and architectural significance. However, the use of these potential cultural resources for tourism development is not yet attempted, and their conservation status is found to be critical. This documentation work is significant both for the sake of future tourism development plans and as insurance against looming cultural losses.

Research limitations/implications

This study did not record the ancient treasures of the churches because of the current political instabilities that hindered the access of data. However, it has implication for the need of an extensive documentation activity to trace the cultural resources in the remote areas of the country for future tourism development and conservation practices.

Originality/value

This paper documented the remote hypogea churches not only for the purpose of future tourism development plan but also as an insurance of their values against unmanaged destructive factors.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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