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Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

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Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 October 2023

Mona Nikidehaghani and Sanja Pupovac

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates…

Abstract

Purpose

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

Design/methodology/approach

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

Originality/value

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 July 2024

Damiano Pregaldini and Uschi Backes-Gellner

Our study explores the effects of immigration on the employment of native middle-skilled workers, focusing on how this effect varies with the specificity of their occupational…

Abstract

Purpose

Our study explores the effects of immigration on the employment of native middle-skilled workers, focusing on how this effect varies with the specificity of their occupational skill bundles.

Design/methodology/approach

Exploiting the 2002 opening of the Swiss labor market to EU workers and using register data on the location and occupation of these workers, our findings provide novel results on the labor market effects of immigration.

Findings

We show that the inflow of EU workers led to an increase in the employment of native middle-skilled workers with highly specific occupational skills. This finding could be attributed to immigrant workers reducing existing skill gaps, enhancing the quality of job-worker matches, and alleviating firms' capacity restrictions. This allowed firms to create new jobs, thereby providing increased employment options for middle-skilled workers with highly specialized skills.

Originality/value

Previous literature has predominantly highlighted the disadvantages of specific occupational skills compared to general skills in the context of labor market shocks. However, our findings reveal that workers with specific occupational skills can benefit from an immigration-driven labour market shock. These results suggest that policy conclusions regarding the role of specific occupational skills should be more nuanced.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Book part
Publication date: 5 April 2024

Kajal Lahiri and Paul Noroski

The authors examine whether or not applicants and recipients of federal disability insurance (DI) inflate their self-assessed health (SAH) problems relative to others. To do this…

Abstract

The authors examine whether or not applicants and recipients of federal disability insurance (DI) inflate their self-assessed health (SAH) problems relative to others. To do this, the authors employ a technique which uses anchoring vignettes. This approach allows them to examine how various cohorts of the population interpret survey questions associated with subjective self-assessments of health. The results of the analysis suggest that DI participants do inflate the severity of a given health problem, but by a small but significant degree. This tendency to exaggerate the severity of disability problems is much more apparent among those with more education (especially those with a college degree). In contrast, racial minorities tend to underestimate severity ratings for a given disability vignette when compared to their white peers.

Book part
Publication date: 10 June 2024

Darcy L. Sullivan, Noelle K. Kurth, Jean P. Hall and Kelsey S. Goddard

The COVID-19 pandemic exacerbated food insecurity and insufficiency in the United States. However, the causes of food insufficiency among people with disabilities during the…

Abstract

The COVID-19 pandemic exacerbated food insecurity and insufficiency in the United States. However, the causes of food insufficiency among people with disabilities during the pandemic are not well understood. This paper examined how loneliness and household structure are associated with food insufficiency among working-age adults (ages 18–64) with disabilities during the COVID-19 pandemic. Using 2021 National Survey on Health and Disability data, we conducted logistic regression to estimate the association between loneliness, household composition, and food insufficiency. Measures of household structure, such as the number of children in the household and living with other adults, were not associated with food insufficiency during the COVID-19 pandemic. Secondary analyses found that loneliness had a strong association with food insufficiency for those who live alone. Respondents who lived alone and reported feeling lonely had the highest odds of being food insufficient during the pandemic. Our findings indicate that in addition to household structure, it is important to assess psychosocial well-being, such as measures of loneliness, when examining food insufficiency among working-age adults with disabilities.

Details

Disability and the Changing Contexts of Family and Personal Relationships
Type: Book
ISBN: 978-1-83753-221-6

Keywords

Article
Publication date: 29 July 2024

Siqi Emily Lu, Brent Moyle, Elaine Chiao Ling Yang and Sacha Reid

This paper aims to critically examine the discourse on the disability workforce in Australian tourism policy and planning documents.

Abstract

Purpose

This paper aims to critically examine the discourse on the disability workforce in Australian tourism policy and planning documents.

Design/methodology/approach

This research draws on a database of 490 Australian tourism policy and planning documents, across national, state, regional and local levels of governments, destination management organisations and peak industry bodies, to systematically examine the issues pertaining to disability workforce over the ten-year policy cycle (2013–2023), through critical discourse analysis.

Findings

Analysis revealed 20 of the existing 490 documents had mentions of the inclusion of people with disability (PWD) in the tourism workforce. Through critical discourse analysis, the nuances of political attitudes are evident. Tourism policies tend to exert a cautious approach towards the inclusion of PWD employment. PWD do not have a strong voice when it comes to the formation of tourism policy, especially not as members of the tourism workforce.

Practical implications

This research underscores an emerging call for the government’s commitment to considering the underrepresented social group of PWD in the tourism workforce. By shedding light on critical discourse analysis of the disability workforce, tourism scholars and practitioners understand the current challenges and explore opportunities to implement tangible actions for an inclusive work environment for all.

Originality/value

The research is novel and innovative as it critically examines the discourse of the disability workforce in the tourism sector through an institutional theory perspective. The limited emphasis of government policies on the disability workforce may result in missed opportunities to encourage meaningful employment engagement of PWD in tourism organisations. Consequently, this research contributes a tripartite model of policy recommendations that explicitly articulates the mechanisms for change that are tailored to tourism workforce and advocates for the active voices of PWD community in the policy formation process.

目的

本研究旨在对澳大利亚旅游政策和规划文件中有关残疾人劳动力的讨论进行批判性话语分析。

设计/方法/途径

本研究采用了490份澳大利亚旅游政策和规划文件, 涵盖了国家、州、地区和地方政府、目的地管理组织和行业峰会机构的文件, 系统地分析了 2013 年至 2023 年的10年政策周期内有关残疾人劳动力的讨论。

研究结果

分析显示, 在现有的 490 份文件中, 有20份提到了在旅游业中的残疾和工作包容性。通过批判性话语分析, 可以看出政治态度的细微差别。旅游政策在雇佣残疾人时往往采取谨慎的态度。在关于旅游业工作政策的制定过程中, 残疾人的声音略显薄弱。

实践意义

本研究强调了政府应致力于考虑残疾人这一少数社会群体在旅游劳动力中的参与度。通过揭示残疾人工作的批判性话语分析, 旅游学者和从业者能够了解当前面临的挑战, 并采取切实可行的措施来创造更具包容性的工作环境。

独创性/价值

本研究具有新颖性和创新性。它从制度理论的角度批判性地审视了旅游业中残疾人工作的讨论。政府政策对残疾人工作的重视不足可能导致错失在旅游相关公司促进残疾人有意义的就业参与机会。因此, 本研究提出了一个三方政策建议模型, 明确阐述了针对旅游业工作的变革机制, 并倡导在政策制定过程中积极听取残疾人社区的建议。

Propósito

Este artículo tiene como objetivo examinar en profundidad el tema del personal discapacitado en los documentos de política y planificación turística en Australia.

Diseño/metodología/enfoque

Esta investigación parte de una base de datos de 490 documentos de política y planificación del turismo australiano del gobierno a nivel nacional, estatal, regional y local, de las organizaciones de gestión de destinos y de los organismos del sector turístico, para examinar sistemáticamente las cuestiones relativas al personal con discapacidad a lo largo del ciclo político de 10 años (2013–2023).

Resultados

El análisis reveló que 20 de los 490 documentos existentes mencionaban la inclusión de personas con discapacidad (PcD) en el empleo turístico. El análisis crítico del discurso pone de manifiesto los matices de las actitudes políticas. Las políticas turísticas tienden a adoptar un enfoque cauteloso hacia la inclusión laboral de las PcD. Las PcD no presentan una voz fuerte cuando se trata de la formación de la política turística, especialmente como miembros del empleo turístico.

Implicaciones practicas

Esta investigación destaca la necesidad emergente de un compromiso gubernamental para considerar al grupo social subrepresentado de personas con discapacidad en el empleo turístico. Al arrojar luz sobre el análisis del discurso crítico del empleo turístico con PcD, los investigadores y profesionales del turismo comprende los retos actuales y exploran las oportunidades de poner en práctica acciones tangibles para un entorno laboral inclusivo para todos.

Originalidad/valor

La investigación es novedosa e innovadora, ya que examina en profundidad el personal con discapacidad en el sector turístico bajo un enfoque de la teoría institucional. El limitado énfasis de las políticas gubernamentales del personal con discapacidad puede hacer que se pierdan oportunidades de fomentar una participación laboral significativa de las PcD en las organizaciones turísticas. En consecuencia, esta investigación aporta un modelo tripartito de recomendaciones políticas que articula explícitamente los mecanismos de cambio adaptados a los trabajadores del sector turístico y aboga por la participación de la comunidad de PcD en el proceso de formulación de políticas.

Content available
Book part
Publication date: 2 September 2024

Abstract

Details

Advances in Disability Research Ethics
Type: Book
ISBN: 978-1-78769-311-1

Article
Publication date: 2 May 2024

Aktieva Tri Tjitrawati and Mochamad Kevin Romadhona

This study aims to analyse in the health access of Indonesian illegal migrant workers in Malaysia, during which time they were not covered by Indonesia’s national social health…

Abstract

Purpose

This study aims to analyse in the health access of Indonesian illegal migrant workers in Malaysia, during which time they were not covered by Indonesia’s national social health insurance.

Design/methodology/approach

This study adopted a sociolegal approach, the research approach is conducted to understand the effect of a law, policy and regulation on access to health-care access among Indonesian migrant workers working illegally in Malaysia. This research involved 110 respondents who work illegally in Malaysia. The research explored the perceptions of respondents concerning to health access services of illegal migrant workers.

Findings

The study demonstrated the weakness of provisions intended to guarantee the health access to health care of migrant workers from Indonesia illegally working in Malaysia. A decline in health status was observed, but it was not significant. Bilateral cooperation between Indonesia and Malaysia is necessary to provide a framework for Indonesia providing health care to its citizens working in Malaysia, regardless of their legal status.

Originality/value

This paper concerns on the Indonesia illegal migrant workers experiencing illness and the access to the health service in Malaysia, and also the implementation of international regulation to protect Indonesian illegal migrant workers in Malaysia under ASEAN Consensus on the Protection and Promotion of the Rights of Migrant Workers.

Details

International Journal of Migration, Health and Social Care, vol. 20 no. 2
Type: Research Article
ISSN: 1747-9894

Keywords

Content available
Book part
Publication date: 10 June 2024

Abstract

Details

Disability and the Changing Contexts of Family and Personal Relationships
Type: Book
ISBN: 978-1-83753-221-6

Content available
Book part
Publication date: 2 September 2024

Abstract

Details

Advances in Disability Research Ethics
Type: Book
ISBN: 978-1-78769-311-1

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