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Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

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

Keywords

Article
Publication date: 12 April 2022

Zeynep Ece Atabay, Alessandra Macedonio, Tarek Teba and Zeynep Unal

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They…

234

Abstract

Purpose

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They also leave deep and lasting traumas in the minds of those whose lives are torn apart because of a conflict. Memorialisation of conflict-affected sites plays an invaluable part in post-trauma recovery and can contribute to the reconciliation of different groups involved in a conflict as these sites are representatives of communities' collective memory, identity and a source of unity and resilience. This paper aims to investigate post-trauma recovery and reconciliation processes through the phenomena of memorialisation. It aims to answer how and if the memorialisation of sites of pain can contribute to the recovery and reconciliation of affected communities and serve as examples for other people around the world.

Design/methodology/approach

The documentation of such processes and the lessons learnt can offer valuable information for conducting similar exercises in other settings ravaged by a conflict. To achieve this, a review of literature on trauma, memory, memorialisation and difficult heritage was conducted, while the memorialisation processes from different cases such as Hiroshima and Nagasaki (1939–1945), Beirut (1975–1990) and Sarajevo's Vijecnica and Mostar Bridge (1992–1995) were analysed.

Findings

It was identified that the potential of memorialisation for post-trauma recovery and reconciliation is vast. However, if these processes can “heal” or “hurt” depend largely on who the stakeholders are; how the site and events are interpreted and presented; how pre/post-conflict relationships and dynamics are harnessed; how symbolic meanings (old and new) are [re]interpreted; the spatial-temporal nature of the site and those interacting with it; and the intended and perceived messages. Altogether, memorialisation of conflict-affected sites is a political and continuous process that should take into consideration all those directly and indirectly involved, the dynamics between them and all the symbolic meanings acquired and attributed to the site.

Originality/value

The study critically explores frameworks of memorialisation and their impact on both the built environment and communities. It contributes to the wider discussion of difficult heritage memorialisation and approaches to reflect on sites and cities emerging from crises such as conflict.

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: 11 October 2023

Sean Corrigan

This practitioner article uses human rights education (HRE) to frame issues of social justice, particularly anti-Black racism, depicted in the film Till. Teachers cognizant of the…

Abstract

Purpose

This practitioner article uses human rights education (HRE) to frame issues of social justice, particularly anti-Black racism, depicted in the film Till. Teachers cognizant of the need to address racism in American history often struggle to find resources that are accessible and meaningful for their students (Howard and Navarro, 2017; Vickery and Rodriguez, 2022). Furthermore, the use of film in social studies instruction can be an engaging way for students to develop conceptual knowledge and grapple with sensitive issues in history education (Stoddard, 2012).

Design/methodology/approach

Till (2022) is a powerful film that teachers can use to pursue anti-racist goals in their classrooms, and HRE provides an approach to analyze a horrible manifestation of racism in American history as well as frame larger systems of injustice. By using widely accepted standards of human dignity, such as the Universal Declaration of Human Rights, teachers can address dimensions of oppression and inequality with a more “neutral” or objective approach.

Findings

Given the current political climate that instills fear in educators who teach about racism, HRE can empower social studies teachers to engage students in analysis of a dominant force in American life.

Originality/value

The lesson plan offered in this article includes a film viewing guide, enrichment opportunities and an activity that connects themes in Till and the Civil Rights Movement to human rights concepts.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

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