Search results

A partnership model is necessary for palm oil plantations’ sustainability. The developed model does not identify the optimal technique for smallholder palm oil because it faces complex challenges. This study aims to determine a partnership model for sustainable palm oil plantation business in Indonesia.

Qualitative research methods were used, and data analysis was performed using NVivo 12 Plus software, which helps improve the accuracy of qualitative studies and provides implications for evidence-based studies. All respondents, whether through surveys, interviews or focus group discussions, understood their contributions to this research and provided consent.

The results indicate that the core–plasma partnership pattern implemented by companies needs to be considered a relevant model for partnerships in the Indonesian palm oil industry. Social networks play a role in implementing this partnership pattern, which is influenced by the diversity of the actors involved. However, complexity arises from the dynamics of power and position among these actors, which demands increased interaction and mutual trust. Therefore, various dimensions must be considered, including plantation management, product marketing, cultivation techniques and sustainable development.

The research results have limitations, particularly regarding access to information for company policymakers, because there remains complexity related to the position and dominance of power between actors, which influences the achievement of common goals. A more complex analysis is needed to produce complete research. Further studies are required to provide a more comprehensive explanation of the humanist approach in the context of palm plantations.

This study provides an important theoretical implementation: a more humane approach through a partnership model that adds value and is based on aspects of morality in implementing partnerships in the palm oil plantation sector. It also provides new and substantial insights regarding practical implementation for policymakers and practitioners who want to improve partnership practices in sustainable palm oil businesses by implementing value-added and morality-based partnership models in Indonesia as well as other developing countries.

Typhoons, storm surges and sea-level rise pose major risks to life and livelihoods in Southeast Asia and demand state-level action. However, the prominence and frequency of these symptomatic disasters often divert attention from underlying systemic and situational issues. The purpose of this paper is a normative and conceptual one. It makes the case for a grounded and disaggregated human security approach for decoding complex relationships of risk, power, politics, inequality and mistrust that underpin problems we seek to address.

This paper’s approach situates the emergence of the human security paradigm and its connections to human development, sustainable economic growth and rights-based protections in historical context. It then draws on observations across the region over a number of years combined with a review of relevant research to detail how the vulnerability and exposure to disaster of at-risk communities extend beyond random or natural events. Having established that a focus on the immediate characteristics of disaster limits our frames of reference and the utility of subsequent responses, it proceeds to analyse the political, environmental and economic drivers amplifying exposure to disaster in Southeast Asia.

The findings reveal that the vulnerability and insecurity experienced by at-risk communities are not wholly random or exclusively the result of natural, unavoidable events. Exposure to disasters is also shaped by various situational factors, including habitat loss, dispossession, displacement, marginalisation and limited opportunities. Incorporating a more holistic human security perspective can bring into focus the less visible forces and interests that amplify vulnerability to hazard risk for affected individuals and communities in the region.

This is an original paper that underscores the conceptual and methodological importance of a grounded and disaggregated human security approach to grasp the disaster-prone territories of risk in contemporary Southeast Asia and for advancing appropriate responses.

The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing the Yoorrook Commission in its journey. First, the continued resistance of influential sections of the Australian community to look backwards and accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the real danger of expectations dashed. Third, the continuance of the colonial pandemic and underlying and invisible racism that infects and poisons all Australians.

This paper has drawn on key literature and secondary data through an Indigenous Lens.

We identify three challenges facing Yoorrook. First, the resistance of influential sections of the Australian community to accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the danger of expectations dashed. Third, the continuance of underlying and invisible racism that infects and poisons the hearts and minds of non-Indigenous Australia. Despite these challenges we argue that the ability of Yoorrook to capture the lived experience of First Peoples in Victoria and the ability to hold key government officials to account presents a unique opportunity to advance the self determination of all First Peoples in Australia.

This is the first Treaty in Victoria and there has been no study of it before.

This study aims to evaluate the effectiveness of tax incentives provided by the Ethiopian government in spurring private investment and job creation, using unique administrative and survey data.

The study employs a dataset covering large- and medium-scale manufacturing in Ethiopia from 2012 to 2018, combined with administrative data on actual tax payments and statutory obligations to gauge the impact of tax incentives. Regression analysis using the generalized method of moments (GMM) is used to examine the relationship between tax incentives and employment, taking into account variations in production, distribution and financial costs.

The study finds that tax incentives do not significantly affect employment at conventional significance levels. The incentive elasticity of employment appears to diminish as production, distribution and financial costs increase. Consequently, the incentives provided by the government have not had a substantial impact on employment generation within the manufacturing sector.

This study is unique for its comprehensive analysis of tax incentives in the Ethiopian manufacturing sector using both administrative and survey data. It highlights that increasing production and financial costs can offset the employment benefits of these incentives, emphasizing the need for a more favorable business environment for private investors.

This chapter focuses on ecofeminism that primarily refers to feminist theory and activism informed by ecology. Ecofeminism is concerned with real connections between humans and Nature, as also by the domination of Nature by man and, specifically, by women's subservience to men. The foundational ecofeminist assumption is that environmental issues are basically feminist issues, and vice versa. It believes that ecofeminism, best understood and operationalized, can restore Mother Nature (endangered by industrial extraction and exploitation) and reassure rights to animals (deanimalized and threatened by factory farming). Although ecofeminism is a diverse movement, ecofeminist theorists share the presupposition that social transformation is necessary for ecological survival, that intellectual transformation of dominant modes of thought must accompany social transformation, that Nature teaches and reveals nondualistic, nonhierarchical systems of relations that are models for social transformation of values, and that human and cultural diversity are values in social transformation; some of these values and movements even influenced the world via the UN. Accordingly, this chapter highlights major positive contributions of ecofeminism.

This paper focuses on First Peoples Founders of for-profit entities in Australia and the role of the Indigenous Economic Development Agencies (IEDAs). We explore the challenges facing First Peoples enterprises, influenced by historical exclusion from white settler society, and the practices of the IEDAs from the perspectives of Founders and agencies.

A qualitative study utilising Indigenous Standpoint Theory and Indigenous research methods, elevating Founder perspectives, in the Yaruwu language - the Nilangany Ngarrungunil, owners of knowledge, to that of research collaborators.

The First Peoples economic landscape is continually evolving with IEDAs contributing to that evolution despite contentious identity ownership definitions. Founders secure in their own identity, are focused on self-determination and opportunities provided by IEDAs, government and corporate sector policies. However, opportunities are undermined by ongoing racism, discrimination and prevailing stereotypes leading to homogeneity, invisibility and exclusion. Founders question organisational commitments to overcoming systemic exclusion in particular their commitment to building respectful relationships and understanding First Peoples ways of working. Instead, Founders focus on building a sustainable First Peoples economic ecosystem through relationship-based practices rather than transactional reconciliation which ignores the reality of the lived experience of everyday racism.

This study extends the scholarly discourse on First Peoples for-profit enterprise success written with an Indigenous voice. We demonstrate how this Founder generation are strengthened by culture with identity infused in organisational practices underpinning their aspirations of economic self-determination.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.