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1 – 10 of over 2000
Article
Publication date: 18 January 2023

Brian A. Rutherford

This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

Abstract

Purpose

This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

Design/methodology/approach

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

Findings

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Research limitations/implications

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

Practical implications

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Originality/value

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

Article
Publication date: 9 January 2024

Lara Pecis and Anne Touboulic

Recent research has captured the impact of the COVID-19 pandemic in widening gender inequalities, by highlighting that academic women have been disproportionately affected. During…

Abstract

Purpose

Recent research has captured the impact of the COVID-19 pandemic in widening gender inequalities, by highlighting that academic women have been disproportionately affected. During the COVID-19 pandemic, women assumed most of the care labour at home, whilst working at normal patterns, leaving them unable to perform as normal. This is very concerning because of the short and long-term detrimental consequences this will have on women’s well-being and their academic careers. This article aims to stimulate a change in the current understandings of academic work by pointing towards alternative – and more inclusive – ways of working in academia.

Design/methodology/approach

The two authors engage with autoethnography and draw on their own personal experience of becoming breastfeeding academic mothers throughout the COVID-19 pandemic.

Findings

To understand the positioning of contemporary academic mothers, this study draws on insights from both cultural studies and organisation studies on the emergence of discursive formations about gender, that is “postfeminist sensibility”. Guided by autoethnographic accounts of academic motherhood, this study reveals that today academia creates an individualised, neutral (disembodied), output-focused and control-oriented understanding of academic work.

Originality/value

This paper adds to the conversation of academic motherhood and the impact of the pandemic on working mothers. The study theoretically contributes with the lens of “motherhood” in grasping what academic work can become. It shows the power of motherhood in opening up an alternative way of conceptualising academic work, centred on embodied care and appreciative of the non-linearity and messiness of life.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 9 November 2023

Berivan Tatar, Büşra Müceldili and Oya Erdil

The spread of technology usage and the increasing popularity of network technology have formed a basis for alternative working systems as virtual teams and teleworking in the…

Abstract

Purpose

The spread of technology usage and the increasing popularity of network technology have formed a basis for alternative working systems as virtual teams and teleworking in the working environment. However, social relations have weakened in these working systems and loneliness has become a common emotion in the workplace. Hence, the concept of loneliness has attracted significant interest in recent years. Yet, despite this interest, research examining loneliness in the workplace is limited in the literature. This study aims to investigate the role of workplace loneliness on intrinsic motivation and the effect of intrinsic motivation on employee well-being through the moderating role of organizational nostalgia.

Design/methodology/approach

Data were collected from 380 respondents working in different sectors. The hypotheses were tested by using structural equation modeling and PROCESS macro for SPSS.

Findings

Results empirically showed that workplace loneliness negatively relates to intrinsic motivation, intrinsic motivation positively relates to employee well-being, intrinsic motivation mediates the link between workplace loneliness and employee well-being and organizational nostalgia moderates the link between workplace loneliness and intrinsic motivation. Furthermore, organizational nostalgia also moderates the indirect effect of workplace loneliness on employee well-being through intrinsic motivation.

Originality/value

To the best of the authors’ knowledge, this study contributes to the existing literature on workplace loneliness by investigating underlying mechanisms and boundary conditions for loneliness in the workplace.

Details

Management Research Review, vol. 47 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 6 November 2023

Nicola Sum, Reshmi Lahiri-Roy and Nish Belford

Identity, positioning and possibilities intersect differently for South Asian women in white academia. Within a broader migrant community that defines Australian life, these…

Abstract

Purpose

Identity, positioning and possibilities intersect differently for South Asian women in white academia. Within a broader migrant community that defines Australian life, these identities and positioning imply great possibility, but pursuing such pathways within academia is a walk on the last strand of resilience. This paper explores this tension of possibilities and constraints, using hope theory to highlight the cognitive resistance evident in the narratives of three South Asian women in Australian academia.

Design/methodology/approach

The authors use collaborative autoethnography to share their narratives of working in Australian universities at three different stages of careers, utilising Snyder's model of hope theory to interrogate their own goal-setting behaviours, pathways and agentic thinking.

Findings

The authors propose that hope as a cognitive state informs resistance and enables aspirations to contribute within academia in meaningful ways whilst navigating the terrain of inequitable structures.

Originality/value

The authors' use of hope theory as a lens on the intersectional experiences of career making, building and progression is a new contribution to scholarship on marginalised women in white academe and the ways in which the pathways of resistance are identified.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 6 February 2024

Huiwen Shi and Lok Ming Eric Cheung

While most language departments of the university offer service-learning (SL) subjects based on language teaching, such as “Teaching Chinese as a Second Language in Local Schools”…

Abstract

Purpose

While most language departments of the university offer service-learning (SL) subjects based on language teaching, such as “Teaching Chinese as a Second Language in Local Schools” and “Serving the Community through Teaching English,” this paper aims to argue that teaching students to teach language(s) is yet to be the best strategy to serve the service recipients.

Design/methodology/approach

SL is widely understood as an experiential learning pedagogy that integrates academic focus, reflection and community service and is shown to be impactful. In Hong Kong, the first university that has made SL a graduation requirement is the Hong Kong Polytechnic University (the University). Considering this, new SL courses have proliferated over the past decade. Adopting a narrative inquiry approach, this paper examines personal narratives from a new SL subject aiming to raise awareness of refugees in Hong Kong. The data includes students’ reflective journals, co-created personal narratives and podcasts and semi-structured interviews.

Findings

This paper finds that crafting and recording narratives of shared experiences deepens cultural understanding, cultivates empathy and facilitates language learning in a genuine setting.

Social implications

Ultimately, this paper advocates a well-designed SL that combines language, content and technology as a powerful, transformational experience for both college students and service recipients.

Originality/value

This paper focuses on a brand new SL course, “Storytelling for Understanding: Refugee Children in Hong Kong,” offered in Semester 1, 2022–2023. The subject was developed by the two authors from a language division affiliated to the University. The deliverables were podcast recordings, co-authored and co-edited by the students and the children.

Details

Journal for Multicultural Education, vol. 18 no. 1/2
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 23 November 2023

Ekaterina Midgette

Children of recent refugees and immigrants are the fastest growing student population in the US public education system. Thus, it is imperative to create research-based pedagogies…

Abstract

Children of recent refugees and immigrants are the fastest growing student population in the US public education system. Thus, it is imperative to create research-based pedagogies that value linguistic diversity, provide academic and social–emotional support and embrace life experiences that are often vastly different from those of the teachers and typical students. The goal of this study was to examine the effects of an instructional model designed to address specific academic and social–emotional competencies of linguistically and culturally diverse students on the writing of eight and nine-year-old students (n = 10) enrolled in an afterschool programme serving students from refugee families. The model of explicit writing instruction implemented in the study included culturally responsive literature, mindfulness practices, and differentiation in teaching genre-specific text structure and academic vocabulary. Pre- and post-test personal essays were scored for holistic quality of writing and use of academic vocabulary. The findings indicate that explicit and differentiated instruction in both writing organisation and vocabulary use was effective in increasing the holistic quality of students' personal writing and their ability to integrate academic vocabulary appropriately and meaningfully in independent writing. Implications for culturally responsive instruction for refugee students are discussed.

Article
Publication date: 28 February 2024

Kaleb L. Briscoe and Veronica A. Jones

Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and…

Abstract

Purpose

Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and addressing issues of race and racism to understand how People of Color are oppressed. Through rhetoric and legislative bans, this current anti-CRT movement uses race-neutral policies and practices to limit and eliminate CRT scholars, especially faculty members, from teaching and researching critical pedagogies and other race-based topics.

Design/methodology/approach

Through semi-structured interviews using Critical Race Methodology (CRM), the authors sought to understand how 40 faculty members challenged the dominant narratives presented by administrators through their responses to CRT bans. Additionally, this work aimed to examine how administrators’ responses complicate how faculty make sense of CRT bans.

Findings

Findings describe three major themes: (1) how administrators failed to respond to CRT bans, which to faculty indicated their desire to present a neutral stance as the middle ground between faculty and legislators; (2) the type of rhetoric administrators engaged in exemplified authoritarian approaches that upheld status quo narratives about diversity, exposing their inability to stand against oppressive dominant narratives; and (3) institutional leaders’ refusal to address the true threats that faculty members faced reinforced the racialized harm that individuals engaging in CRT work must navigate individually.

Originality/value

This study is one of the few that provide empirical data on this current anti-CRT movement, including problematizing the CRT bans, and how it affects campus constituents such as faculty members.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 3
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 18 August 2023

Mohsen Ebied Abdelghafar Younis Azzam, Marwa Saber Hamoda Alsayed, Abdulaziz Alsultan and Ahmed Hassanein

This study aims to scrutinize the relationship between the perception of big data (BD) features and the primary outcomes of financial accounting. Likewise, it explores whether…

Abstract

Purpose

This study aims to scrutinize the relationship between the perception of big data (BD) features and the primary outcomes of financial accounting. Likewise, it explores whether financial accounting practices moderate the relationship between BD features and firm sustainability.

Design/methodology/approach

The study used a questionnaire survey based on the Likert scale for two distinct groups of participants: academic scholars and industry practitioners operating in the BD era within the energy sector.

Findings

The results reveal significant positive associations between BD features and firm performance, reporting quality, earnings determinants, fair value measurements, risk management, firm value, the efficiency of the decision-making process, narrative disclosure and firm sustainability. Besides, the path analysis indicates an indirect impact of BD on firm sustainability via financial accounting practices. The results suggest that energy firms should consider incorporating BD analysis into their financial accounting processes to improve their sustainability performance and create long-term value for their stakeholders.

Practical implications

The findings are particularly interesting to academics in accounting and business to improve the accounting curriculums to fit the technological revolution, especially in the field of BD analytics. Practitioners within energy industries must also refine their skills and knowledge to meet the challenges of BD in the foreseeable future. The results provide important implications for policy setters to revise current financial accounting standards to cope with technological innovation.

Originality/value

The study makes a valuable contribution by critically examining the impact of BD on various financial accounting practices neglected in prior research. It highlights the transformative power of BD in the domain of financial accounting and provides insights into its potential implications for energy firms.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Abstract

Purpose

This study aims to explore barriers and pathways to a whole-institution governance of sustainability within the working structures of universities.

Design/methodology/approach

This paper draws on multi-year interviews and hierarchical structure analysis of ten universities in Canada, the USA, Australia, Hong Kong, South Africa, Brazil, the UK and The Netherlands. The paper addresses existing literature that championed further integration between the two organizational sides of universities (academic and operations) and suggests approaches for better embedding sustainability into four primary domains of activity (education, research, campus operations and community engagement).

Findings

This research found that effective sustainability governance needs to recognise and reconcile distinct cultures, diverging accountability structures and contrasting manifestations of central-coordination and distributed-agency approaches characteristic of the university’s operational and academic activities. The positionality of actors appointed to lead institution-wide embedding influenced which domain received most attention. The paper concludes that a whole-institution approach would require significant tailoring and adjustments on both the operational and academic sides to be successful.

Originality/value

Based on a review of sustainability activities at ten universities around the world, this paper provides a detailed analysis of the governance implications of integrating sustainability into the four domains of university activity. It discusses how best to work across the operational/academic divide and suggests principles for adopting a whole institution approach to sustainability.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 25 July 2023

Jacqueline Burgess and Christian Martyn Jones

This study aims to investigate consumer perceptions of inauthenticity due to adulteration of a narrative brand ending by using the research context of the final season and ending…

Abstract

Purpose

This study aims to investigate consumer perceptions of inauthenticity due to adulteration of a narrative brand ending by using the research context of the final season and ending of the television series, Game of Thrones.

Design/methodology/approach

Two data sets totalling 2,032 online comments detailing consumer reactions to the final season of Game of Thrones were analysed using thematic analysis and human interpretive analysis. The coding was an iterative and continuous process, and posts were returned to and re-examined to refine codes and groupings as the analysis progressed.

Findings

The results indicate consumers perceived the ending of the eighth and final season of the television series, Game of Thrones, did not meet their expectations and was not authentic due to rushed writing and illogical character and plot developments. Consumers judged this adulteration was so great that it was a moral violation and transgression. Consumers also sought to assign blame for the inauthenticity, which they attributed to the writers and showrunners, who became the subject of revenge behaviours.

Originality/value

This study indicates consumers of narrative brands, due to their strong emotional attachments to their characters and storyworlds, may perceive unexpected and extensive changes to them as moral violations and transgressions and thus inauthentic. Consumers establish the authenticity of a narrative brand by regularly scrutinising narrative and character development against their expectations as shaped by prior narrative content. Due to their emotional attachment, consumers may attempt to attribute blame for the inauthenticity. The findings have not been established in prior research, and inauthenticity in a narrative brand context is also explored for the first time.

Details

Journal of Product & Brand Management, vol. 32 no. 8
Type: Research Article
ISSN: 1061-0421

Keywords

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