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Hang Tran, Lan Anh Nguyen and Tesfaye Lemma
This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in…
Abstract
Purpose
This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.
Design/methodology/approach
This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.
Findings
While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.
Research limitations/implications
This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.
Originality/value
This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.
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This chapter discusses conceptual links among Hazel Kyrk’s A Theory of Consumption (1923), the overall work of Thorstein Veblen, and Wesley C. Mitchell’s essays on spending and…
Abstract
This chapter discusses conceptual links among Hazel Kyrk’s A Theory of Consumption (1923), the overall work of Thorstein Veblen, and Wesley C. Mitchell’s essays on spending and money. The three authors are concerned with transformations in production, related changes in the organization of consumption, and the effects on people. The approach is based on reading of Kyrk’s book in light of an integrated view of Veblen’s overall work. This chapter explains how Mitchell’s essays on money and spending built on Veblen’s work and discusses their relevance for understanding Kyrk’s book as conceptually linked to institutional economics. This chapter delineates the following commonalities: conception of living humans and money as an institution; distinction between business and industrial concerns; connection between distribution, waste, and consumption; and Veblen’s “machine process” of standardization in production and its relation to consumption. This chapter brings more detail in the conceptual and theoretical discussion of Veblen’s influence on Kyrk’s book.
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Misal Ijaz, Abeera Zarrar and Farah Naz
The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on…
Abstract
Purpose
The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on the aforementioned synergy using agency theory, resource-based view theory and theory of financial ratios as conceptual frameworks.
Design/methodology/approach
The sample includes 72 companies with a six-year data set drawn from the KSE 100 Index companies of Pakistan. In addition, the study adopts Pulic’s model to compute the efficiency of IC. The research uses fixed-effect panel regression for analysis and two-stage least squares regression (2SLS) to address endogeneity issues in the estimation process.
Findings
The results showcased that chief executive officer duality possesses negligible impact on IC efficiency (ICE), while independent directors, audit committees and board size tend to attain a strong association with IC. Moreover, it postulates that the moderation of return on equity strengthens the path between all governance components and ICE significantly.
Originality/value
The research uses a 2SLS regression analysis to explore how CG practices take hold on the effectiveness of IC in Pakistan while taking into account the moderating impact of profitability. The findings add to the body of knowledge on the value that strong governance practices have on businesses and society.
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This paper aims to offer an approach to cyborg composing with artificial intelligence (AI). The author posits that the hybridity of the cyborg, which amalgamates human and…
Abstract
Purpose
This paper aims to offer an approach to cyborg composing with artificial intelligence (AI). The author posits that the hybridity of the cyborg, which amalgamates human and artificial elements, invites a cascade of creative and emancipatory possibilities. The author critically examines the biases embedded in AI systems while gesturing toward the generative potential of AI–human entanglements. Drawing on Bakhtinian theories of dialogism, the author contends that crafting found poetry with AI could inspire writers to problematize the ideologies embedded into the corpus while teasing apart its elisions or contradictions, sparking new forms of expression at the interface of the organic and the artificial.
Design/methodology/approach
To illustrate this approach to human–AI composing, the author shares a found poem that she wrote using ChatGPT alongside her reflection on the poem. The author reflects on her positionality as well as the positionality of her artificial interlocutor, interrogating the notion of subjectivity in relation to Bakhtinian dialogism and multivocality.
Findings
Weaving tales of resilience in harmony or tension with AI could unravel threads of possibility as human writers enrich, deepen or complicate AI-generated texts. By composing with AI, writers can resist closure, infiltrate illusions of objectivity and “speak back” to AI and the dominant voices replicated in its systems.
Originality/value
By encouraging students to critically engage with, question and complicate AI-generated texts, one can open avenues for alternative ways of thinking and writing, inspiring students to imagine and compose speculative futures. Ultimately, in animating assemblages of the organic and the artificial, one can invite transformative possibilities of being and becoming.
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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.
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Anna Hallberg, Ulrika Winblad and Mio Fredriksson
The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to…
Abstract
Purpose
The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to elucidate the challenges of vertical policy coordination between non-political actors at the national and regional levels regarding this policy issue, using Sweden as our case.
Design/methodology/approach
Interviews with key actors at the national and regional levels were analyzed using an adapted version of a conceptualization by Adam et al. (2019), depicting barriers to vertical policy coordination.
Findings
Our results show that the main issues in the Swedish context were related to parallel sovereignty and a vagueness regarding responsibilities and mandates as well as complex governmental structures and that this was exacerbated by the unfamiliarity and uncertainty of the policy issue. We conclude that understanding the interaction between the comprehensiveness and complexity of the policy issue and the institutional context is crucial to achieving effective vertical policy coordination.
Originality/value
Many studies have focused on countries’ overall pandemic responses, but in order to improve the outcome of future pandemics, it is also important to learn from more specific response measures.
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