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Article
Publication date: 17 March 2023

Hendrik Vollmer

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography…

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Abstract

Purpose

This paper aims to offer a reflection on the alliance between accounting theory and social research in general, focussing on the conjunction of accounting theory and ethnography in particular.

Design/methodology/approach

The author builds on Stefan Hirschauer’s methodological reflections on ethnography and the “silence of the social” to briefly re-articulate some of the ideas the author had associated, in an earlier piece, with the investigation of tacit coordination in accounting.

Findings

Ethnography is an intrinsically theoretical practice and also a particular form of accounting. As such, it presents a paradigm case for how accounting theory builds on, and emerges from, social research in joint efforts of breaking the silence of the social. Ethnographic research, like the practice of accounting and social research more generally, is associated with a stewardship of silence and an “ethics of mattering” (Karen Barad), and accounting theory is an invitation to reflect on the underlying practices of (dis-)articulation.

Originality/value

The paper invites readers to engage with accounting practice as a topic of systematic theoretical interest in exploring how we put the world on the record, understand the choices we make in the process and the silences we let lie.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 April 2024

Sunil D. Santha, Devisha Sasidevan, Atul Raman, Khadeeja Naja Ali, Soofiya Yoosuf, Deepankar Panda and Gauri Shenoy

This paper showcases how the PAR embedded in posthumanist perspectives enabled us to navigate several complexities in the field through methodological situatedness and pluralism…

Abstract

Purpose

This paper showcases how the PAR embedded in posthumanist perspectives enabled us to navigate several complexities in the field through methodological situatedness and pluralism. It also attempts to critically outline the drivers and barriers that shaped our capacities to engage with the PAR.

Design/methodology/approach

The Tamil Nadu state in the Bay of Bengal along the southeast coast of India is one of the six regions in the world where severe tropical cyclones originate throughout the year. Storm surges in this region are well known for their destructive potential due to strong winds and heavy rainfall. This paper describes our participatory action research (PAR) journey towards strengthening grassroots action by providing access to safe and affordable housing for cyclone-impacted households (CIHs) in the Villupuram district of Tamil Nadu, India. The PAR was guided by an adaptive innovation model (AIM) that draws inspiration from posthumanism, action research and reflective practice traditions.

Findings

The insights from the PAR insist that we must recognise and work with diverse knowledge systems and situated practices to develop meaningful disaster risk reduction (DRR) and climate adaptation strategies. Our approach has to be rooted in the lived experiences of various vulnerable groups, their entanglements with nature and their everyday struggles of interacting with a complex social-ecological system.

Originality/value

This paper is an outcome of a PAR in a cyclone-impacted village in Tamil Nadu, India. The discussions and findings of the paper are original in nature and have not been published elsewhere.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 7 September 2023

Syed Mudasser Abbas, Zhiqiang Liu and Muhammad Khushnood

This study aims at investigating how hybrid intelligence might enhance employee engagement in breakthrough innovation. Specifically, it empirically examines the mediating role of…

Abstract

Purpose

This study aims at investigating how hybrid intelligence might enhance employee engagement in breakthrough innovation. Specifically, it empirically examines the mediating role of self-extinction and moderating role of social intelligence.

Design/methodology/approach

This study, using the lens of socio-technical system (STS) theory, collected data from 317 employees through cross-sectional survey. The hypotheses were tested using MPlus 8.3 by applying Structural Equation Modelling (SEM).

Findings

The results support the proposed model, suggesting that hybrid intelligence fosters employees' breakthrough innovation engagement and such a relationship is fully mediated by self-extinction. Besides, the findings provide support for the positive moderating impact of social intelligence on such indirect relationships in a way that high social intelligence will further strengthen the relationship.

Originality/value

As a pioneering contribution, the study uncovers the social mechanism that underlies hybrid intelligence–breakthrough innovation engagement relationship via self-extinction. The research suggests managers leveraging employees' social intelligence for playing a critical role in countering the negative impact of self-extinction by enhancing the employees' engagement in the breakthrough innovation process.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 26 December 2023

Annette Markham and Riccardo Pronzato

This paper aims to explore how critical digital and data literacies are facilitated by testing different methods in the classroom, with the ambition to find a pedagogical…

Abstract

Purpose

This paper aims to explore how critical digital and data literacies are facilitated by testing different methods in the classroom, with the ambition to find a pedagogical framework for prompting sustained critical literacies.

Design/methodology/approach

This contribution draws on a 10-year set of critical pedagogy experiments conducted in Denmark, USA and Italy, and engaging more than 1,500 young adults. Multi-method pedagogical design trains students to conduct self-oriented guided autoethnography, situational analysis, allegorical mapping, and critical infrastructure analysis.

Findings

The techniques of guided autoethnography for facilitating sustained data literacy rely on inviting multiple iterations of self-analysis through sequential prompts, whereby students move through stages of observation, critical thinking, critical theory-informed critique around the lived experience of hegemonic data and artificial intelligence (AI) infrastructures.

Research limitations/implications

Critical digital/data literacy researchers should continue to test models for building sustained critique that not only facilitate changes in behavior over time but also facilitate citizen social science, whereby participants use these autoethnographic techniques with friends and families to build locally relevant critique of the hegemonic power of data/AI infrastructures.

Originality/value

The proposed literacy model adopts a critical theory stance and shows the value of using multiple modes of intervention at micro and macro levels to prompt self-analysis and meta-level reflexivity for learners. This framework places critical theory at the center of the pedagogy to spark more radical stances, which is contended to be an essential step in moving students from attitudinal change to behavioral change.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 29 December 2023

Sue Rodway-Dyer and Stewart Barr

The purpose of this research was to discover the impacts of taught environmental sustainability-focused geography postgraduate programmes on student attitudes, behaviours and…

Abstract

Purpose

The purpose of this research was to discover the impacts of taught environmental sustainability-focused geography postgraduate programmes on student attitudes, behaviours and practices in relation to environmental awareness within two research-intensive universities in the UK.

Design/methodology/approach

A case study involved online surveys to measure environmental attitudes, behaviours and practices at the start and end of four taught geography postgraduate programmes.

Findings

There was widespread attitudinal change and an increasing prioritisation of environmental issues reported among participants after they had completed their programme. However, behavioural change was limited, and there was little evidence of greater awareness being translated into changed practices. The learning benefits included a greater focus on interdisciplinarity, holistic thinking and critical self-reflection.

Practical implications

The findings demonstrate that postgraduate taught (PGT) programmes in sustainability improve student awareness and concern about environmental issues but do not necessarily lead to widespread behavioural change. This raises questions for programme convenors about how education for sustainability can be truly transformational and avoid leading students to develop eco-anxieties over the scale of change required.

Originality/value

There is a lack of research engaging with students on PGT programmes, especially in understanding their impacts on environmental attitudes, behaviours and practices. The research provides an evidence base for understanding the effects of PGT programmes in challenging student values, attitudes and practices and by implication knowledge transfer post-graduation, with the potential to help protect the environment and identify ways of living better with the ever-changing planet.

Details

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

Keywords

Article
Publication date: 5 September 2023

İlke Sezin Ayaz, Umur Bucak and Soner Esmer

The European Union's Emissions Trading System (EU ETS), which is already one of the EU's most impactful instruments for reducing greenhouse gases (GHGs), will soon include the…

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Abstract

Purpose

The European Union's Emissions Trading System (EU ETS), which is already one of the EU's most impactful instruments for reducing greenhouse gases (GHGs), will soon include the maritime transport industry. Although ports are this industry's most environmental-friendly component, there are still some barriers to including ports in the system. Therefore, the purpose of the study is to identify these barriers and to reveal the barriers' interrelationships.

Design/methodology/approach

The study was conducted by identifying barriers from a literature review before analyzing the barriers with the Fuzzy DEMATEL method. Finally, based on the Complex Adaptive System Approach, various solutions are proposed to overcome these barriers.

Findings

The identified barriers were grouped into cause-and-effect groups. Two barriers, namely long payback period and high investment costs, were evaluated as triggers of the model while the others were more sensitive to the model.

Research limitations/implications

This study only includes the perceptions of green certificated ports in Türkiye. The results revealed an expectation that elimination of financial concerns will alleviate other barriers to including ports in the system. The study's findings can guide port managers on the integration of the managers' processes into the system.

Originality/value

This study provides novel findings regarding the relationships between barriers hindering ports from involvement in the EU ETS.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

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