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Article
Publication date: 26 March 2024

Hugo Letiche and Ivo De Loo

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are…

Abstract

Purpose

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Design/methodology/approach

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

Findings

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

Originality/value

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

Details

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

Keywords

Article
Publication date: 22 March 2024

Rida Belahouaoui and El Houssain Attak

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…

Abstract

Purpose

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Design/methodology/approach

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

Findings

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

Research limitations/implications

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Practical implications

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

Social implications

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

Originality/value

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Abstract

Details

The Impact of ChatGPT on Higher Education
Type: Book
ISBN: 978-1-83797-648-5

Article
Publication date: 18 August 2023

Mukaram Ali Khan, Jeetesh Kumar, Muhammad Haroon Shoukat and Kareem M. Selem

This paper aims to explore the role of perceived organizational injustice (POI) leading to workplace conflict in determining organizational performance (OP) among healthcare…

Abstract

Purpose

This paper aims to explore the role of perceived organizational injustice (POI) leading to workplace conflict in determining organizational performance (OP) among healthcare employees. This paper also examines the serial mediating effects of moral disengagement (MD) and knowledge hiding (KH).

Design/methodology/approach

In all, 244 public and private hospital employees in Pakistan provided the data set.

Findings

According to partial least squares-structural equation modeling findings, the negative association between POI and OP was serially mediated by KH and MD. The recovery process underlying the linkage between POI and OP is tested and highlighted in this paper as a first step in unraveling it.

Research limitations/implications

The findings highlight the significance of taking moral and KH models into account when attempting to understand the moral cognitive processes that employees go through when they see injustice. Organizations should guarantee the equitable distribution of incentives and resources, as distributive and procedural justices are concerned with organizations.

Originality/value

By directing actions meant to prevent MD and KH, the findings may potentially inspire new, more focused treatments to safeguard patient safety and avoid losses in the healthcare industry. One way to reduce unethical conduct and MD is to have people declare or agree to a code of ethics.

Details

International Journal of Conflict Management, vol. 35 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 27 January 2022

Andrew Ebekozien, Clinton Ohis Aigbavboa, John Aliu and Wellington Didibhuku Thwala

Researchers and policymakers have given attention to generic skills development in higher institutions. One of the intentions is to broaden graduate employability with generic…

Abstract

Purpose

Researchers and policymakers have given attention to generic skills development in higher institutions. One of the intentions is to broaden graduate employability with generic skills. In South Africa, there is a paucity of research concerning future built environment practitioners’ (FBEP) generic skills development from the students’ perspective. Thus, this paper aims to investigate South Africa’s FBEP generic skills and suggest feasible solutions to improve FBEP generic skills from the students’ perception.

Design/methodology/approach

The researchers collated the views of FBEP via a phenomenology type of qualitative research design. It covered selected South African public universities and investigated the discourses that underpin “perceived hindrance” in developing generic skills for FBEP. Selected 30 FBEP were engaged in the virtual interviews across three public universities. Data saturation was achieved. Three themes emerged and were analysed through a thematic analysis.

Findings

Findings show that FBEP generic skills development will enhance integrated productivity and higher value for money in construction project delivery. But developing these skills demands a holistic approach. Findings have raised concern with the perceived hindrances facing FBEP in developing generic skills. Findings suggest the need to revisit and revamp the curricula to develop these skills and strengthen policies that will “nip” possible hindrances.

Research limitations/implications

This study was limited to South Africa’s FBEP generic skills from students’ perception. In line with the limited resources, three public universities were covered from the selected provinces in South Africa. Future research with a more diverse sample is needed to ensure a better representative and generalisation of findings.

Practical implications

Findings show that apart from academic knowledge system thinking skills, civic responsibility skills and critical thinking skills are germane for intending construction industry professionals. Others are integrated teamwork skills, good attitude and communication skills, entrepreneurship skills and resources management skills. Findings from this paper may stir up the education sector’s stakeholders to revamp the curricula in enhancing these skills among students from the basic to higher institutions. The outcome will improve productivity in the construction industry.

Originality/value

Although few scholars have discussed generic skills in the built environment, there are limited studies from the students’ context in developing countries, a South Africa case study, a gap this research aims to fill. Also, it proffers ways to mitigate perceived hindrances facing FBEP in developing generic skills.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 27 March 2024

Jing Jiang

This study argues that online user comments on social media platforms provide feedback and evaluation functions. These functions can provide services for the relevant departments…

Abstract

Purpose

This study argues that online user comments on social media platforms provide feedback and evaluation functions. These functions can provide services for the relevant departments of organizations or institutions to formulate corresponding public opinion response strategies.

Design/methodology/approach

This study considers Chinese universities’ public opinion events on the Weibo platform as the research object. It collects online comments on Chinese universities’ network public opinion governance strategy texts on Weibo, constructs the sentiment index based on sentiment analysis and evaluates the effectiveness of the network public opinion governance strategy adopted by university officials.

Findings

This study found the following: First, a complete information release process can effectively improve the effect of public opinion governance strategies. Second, the effect of network public opinion governance strategies was significantly influenced by the type of public opinion event. Finally, the effect of public opinion governance strategies is closely related to the severity of punishment for the subjects involved.

Research limitations/implications

The theoretical contribution of this study lies in the application of image repair theory and strategies in the field of network public opinion governance, which further broadens the scope of the application of image repair theory and strategies.

Originality/value

This study expands online user comment research to network public opinion governance and provides a quantitative method for evaluating the effect of governance strategies.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2022-0269

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 September 2023

Stéphanie Maltais, Isabelle Bourgeois, Aissata Boubacar Moumouni, Sanni Yaya, Mohamed Lamine Doumbouya, Gaston Béavogui, Marie Christelle Mabeu and Roland Pongou

This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.

Abstract

Purpose

This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.

Design/methodology/approach

A descriptive, survey-based methodology was used to collect quantitative and qualitative data directly from parents and caregivers. Between February 24 and March 13, 2022, data was gathered from a study population comprising 2,955 adults residing in five communes and five prefectures of Guinea.

Findings

Half of all respondents stated that school closures had no particular impact on children in their household, and 42% stated that no intentional pedagogical activities took place during school closures. Approximately 15% of respondents stated that children experienced boredom, loneliness, sadness, depression, stress and anxiety during the school closures.

Originality/value

The study underscores the significance of school closure readiness and interactive learning while revealing limited emotional impact on children. The findings, while specific to Guinea, provide a foundational understanding, highlighting the complexity of pandemic effects on education and the need for adaptive strategies in vulnerable regions.

Details

International Journal of Development Issues, vol. 23 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 20 April 2023

Akmalia Mohamad Ariff, Norakma Abd Majid, Khairul Anuar Kamarudin, Ahmad Firdhauz Zainul Abidin and Siti Nurain Muhmad

This study aims to examine the association between environmental, social and governance (ESG) performance and cash holdings, as well as whether this association is moderated by…

Abstract

Purpose

This study aims to examine the association between environmental, social and governance (ESG) performance and cash holdings, as well as whether this association is moderated by Shariah-compliant status. The aim was to test the joint effect of two ethical precepts, namely, the ESG and Shariah-compliant status, in explaining variations in cash holdings.

Design/methodology/approach

A sample set that consisted of 9,244 firm-year observations from 25 countries from 2016 to 2020 was analysed using regression analysis. Firm-level data were sourced from Thomson Reuters and Refinitiv databases, while country-level data were derived from the World Bank and Hofstede Insights websites.

Findings

Firms with greater ESG performances were found to have higher cash holdings. The positive association between ESG performance and cash holdings was greater for Shariah-compliant firms compared to non-Shariah-compliant firms. In support of the stakeholder theory, the evidence indicated that Shariah-compliant firms with higher ESG commitments also have higher cash holdings as part of their corporate strategy.

Practical implications

These findings provided further comprehension to investors that ESG practices among Shariah-compliant firms are essential information during investment decision-making processes.

Social implications

These findings highlighted ethical corporate practices through two frameworks, namely, ESG commitment and Shariah compliance; hence, contributing towards strategies to reach the Sustainable Development Goal 16 of promoting just, peaceful and inclusive societies.

Originality/value

This study has focused on the motives for cash holdings by considering the ethical precepts embodying ESG and Shariah compliance to uphold the positive impact of high cash reserves.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 19 December 2023

Mayuri Srivastava, Shradha Shivani and Sraboni Dutta

The purpose of this empirical study is to enable a better understanding of the construct sustainability-oriented entrepreneurial intentions (SEI) and thereby promote sustainable…

Abstract

Purpose

The purpose of this empirical study is to enable a better understanding of the construct sustainability-oriented entrepreneurial intentions (SEI) and thereby promote sustainable entrepreneurship. It aims to examine the significance of work values (extrinsic rewards, intrinsic rewards and job security) as antecedents of SEI and to test the mediating effect of three constructs derived from the theory of planned behaviour – attitude towards sustainability, perceived entrepreneurial desirability and perceived entrepreneurial feasibility on the relationships between work values and SEI.

Design/methodology/approach

Confirmatory factor analysis and exploratory factor analysis were performed using analysis of moment structures v27 and statistical package for social science v28 on data obtained from the survey of young individuals of India. The respondents were students enrolled in higher education programmes.

Findings

All the identified antecedents (extrinsic rewards, intrinsic rewards, job security and theory of planned behaviour constructs) were found to be statistically significant. The partial mediating effect of the theory of planned behaviour constructs was also reported.

Originality/value

This empirical work leads to the theoretical advancement of the emerging construct, SEI, by presenting evidence of the significant individual-level antecedents of the construct. The results lead to recommendations for policymakers and educators to design strategies to strengthen SEI, thereby expanding the adoption of sustainable entrepreneurship.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

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