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1 – 10 of 81Sri Pujiningsih and Helianti Utami
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…
Abstract
Purpose
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.
Design/methodology/approach
The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).
Findings
All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.
Research limitations/implications
The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.
Practical implications
Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.
Social implications
Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.
Originality/value
This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.
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Valeria Pulignano, Mê-Linh Riemann, Carol Stephenson and Markieta Domecka
This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential…
Abstract
This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential care workers in the United Kingdom and Germany. It examines the influence of professional feeling rules on workers, emphasizing the prescribed importance of displaying affective, empathetic concern for residents’ health and well-being. Findings demonstrate that authenticity and adherence to professional feeling rules in relation to emotional management are not mutually exclusive. The authors underscore how adherence to professional feeling rules upholds authentic care by reinforcing a professional ethos, which acts as a cornerstone motivating residential care workers. Ultimately, the study showcases how a professional ethos substantiates altruistic motivations, guiding proficient emotion management practices among care workers. It highlights how these workers drew upon their personal understanding and experiences to determine the appropriate emotions to express while providing care for residents amid the unprecedented challenges of the pandemic.
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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Abstract
Purpose
The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.
Design/methodology/approach
The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.
Findings
The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.
Practical implications
This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.
Originality/value
This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).
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Alessandro Feri, Nicholas Jonathan Ind and Nathalia Christiani Tjandra
This study aims to investigate the role of marketing agencies in aligning brand purpose with the Sustainable Development Goals (SDGs) in the post-pandemic era. This study explores…
Abstract
Purpose
This study aims to investigate the role of marketing agencies in aligning brand purpose with the Sustainable Development Goals (SDGs) in the post-pandemic era. This study explores whether and how marketing agencies delineate and execute brand purpose in a way that supports sustainable consumption and marketing models.
Design/methodology/approach
Data were gathered from semi-structured interviews with 35 senior managers at UK-based marketing agencies. The interviews were recorded, transcribed and analysed using NVivo software for inductive coding.
Findings
The study reveals that brand purpose in the post-pandemic era is increasingly aligned with the SDGs. Marketing agencies play a pivotal role in this alignment, as they not only help to delineate and execute the brand purpose but also do so in a way that amplifies perceived authenticity in the eyes of the brand stakeholders.
Originality/value
This research underscores the significance of marketing agencies in delineating and executing brand purpose that aligns with the SDGs. It enriches the literature by illustrating how agency expertise contributes to the evolution of brand purpose, guiding businesses towards responsible marketing practices and consumption patterns that support a sustainable future.
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Piotr Buła, Anna Thompson and Agnieszka Anna Żak
We aimed to analyze the impact of the transition to the hybrid model of teamwork and team dynamics from the perspective of the five key challenges, i.e. communication…
Abstract
Purpose
We aimed to analyze the impact of the transition to the hybrid model of teamwork and team dynamics from the perspective of the five key challenges, i.e. communication, coordination, connection, creativity and culture.
Design/methodology/approach
To achieve the stated aim, we conducted a literature review and then an exploratory qualitative study. We split the research into phases: December 2021 to January 2022 and July to August 2022. In the first phase, we conducted computer-assisted online interviews (CAWIs) with all members of the remote team and an in-depth interview with the manager. After the transition from remote to hybrid work in February 2022, we returned to the team to conduct in-depth interviews with team leaders and the manager.
Findings
We identified key findings, i.e. managerial implications of differences across the 5 Cs (communication, coordination, connection, creativity and culture) noted in the functioning of the analyzed team as the team shifted from fully remote work to the hybrid work model.
Research limitations/implications
We concluded that if people do not spend time together and are not impregnated with the unique culture and values of a given organization, they will not feel a connection to its distinctive ethos and may choose to leave. In the longer-term, the last challenge may be the biggest single opportunity for employees post-pandemic and concurrently the single biggest challenge that organizational leadership will need to address, given that sustainable market success depends on talent.
Originality/value
The results showed that team communication, teamwork coordination, social and emotional connections among team members, nurturing of creativity, as well as of the organizational culture were of high importance to the team in the hybrid work model. Thus, we confirmed the findings of other authors. The study contributes to our understanding of the impact of the hybrid work model on teamwork and team dynamics and provides some guidance on how organizations can mitigate these, in particular through the team manager.
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Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…
Abstract
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
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Nur Hanisfatin Rushami Zien, Nurul Azma Abu Bakar and Rohaizah Saad
The concept of lifelong learning and learning culture in education generally refers to the continuous acquisition of knowledge and skills throughout one's life, extending beyond…
Abstract
Purpose
The concept of lifelong learning and learning culture in education generally refers to the continuous acquisition of knowledge and skills throughout one's life, extending beyond formal education while learning culture is the creation of learning opportunities, resources and support systems that empower individuals to continuously enhance their knowledge and skills. Lifelong learning and a learning culture contribute significantly to the realization of SDG 4 by promoting inclusive, equitable and quality education that prepares individuals for a lifetime of learning and adaptation in a changing world. This paper aims to identify the level of understanding of school’s community regarding these concepts and measuring the implementation level and readiness of primary schools across Malaysia.
Design/methodology/approach
Employing a mixed-methods approach, the initial qualitative phase involved interviewing teachers to know their level of understanding regarding the concept of lifelong learning and learning culture. The subsequent quantitative phase assessed the readiness and implementation level of 35 primary schools across Malaysia.
Findings
An interview that been done has successfully collected the viewpoints of teachers about lifelong learning and learning culture. A survey administered to primary schools affiliated with the MUSLEH organization affirmed the readiness and implementation level of schools in which it was found that most of the schools has high degree of awareness and understanding regarding the significance of the concepts to be implemented in the education system.
Originality/value
This study's contributions extend beyond academia, offering insights for educators and policymakers alike. The findings can inform education ministries, curriculum developers and stakeholders, aiding them in providing substantial support to educators aligning with the principles of the Sustainable Development Goals (SDG).
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Michael Donald and Ashleigh Donald
With the continued rise of digital marketing, the opportunity for the hospitality industry to re-imagine and re-design processes and systems to create a seamless customer journey…
Abstract
With the continued rise of digital marketing, the opportunity for the hospitality industry to re-imagine and re-design processes and systems to create a seamless customer journey has never been bigger.
In this chapter, the authors look at how customer experience drives innovation and how our changing values, precipitated by social, economic and behavioural flux, mean that hospitality and tourism brands are creating new systems and processes.
The COVID-19 pandemic saw an influx of technology solutions that offered the service industry a multitude of platforms to capture the public's attention to drive both profit and guest experience. The authors have found that the pandemic accelerated trends, and customers have now become increasingly accustomed to instantaneous service. This chapter explores how technology has been leveraged to meet this behaviour and the guest expectations associated with it.
The authors have interviewed four hospitality leaders from various sectors of the hospitality industry to help identify and analyse customer and employee trends. These leaders included: Florence Alloing – Group General Manager at Georgian House in London; David Gardner – Managing Partner at 80 Days; Rob Flinter – General Manager of Park Plaza Waterloo in London and Andrea Shaw – Director at FM Recruitment. Each interviewee was presented with a questionnaire to explore their experiences regarding customer experience, guest expectations, technological advancement, recruitment and organisational values. The authors used a thematic method to identify trends and have presented these findings to support the article. All quotes from these interviews will be referenced (Donald & Donald, 2023).
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Richard D. Sawyer and Joe Norris
In this chapter, we purport that “excessive entitlement” is directly linked to concepts of self/identity with the belief that how we come to regard self in relation to the Other…
Abstract
In this chapter, we purport that “excessive entitlement” is directly linked to concepts of self/identity with the belief that how we come to regard self in relation to the Other is implicitly and explicitly taught. We view excessive entitlement as a manifestation of the privilege and infallibility of educators who take for granted the correctness of their actions. Through a critical examination of personal stories, theoretical literature, and common school practices, we create a collage of thoughts that highlight some of the complex factors that intersect with excessive entitlement, albeit considering what may be determined “excessive” and by whom.
We use a dialogic format, in this chapter, but do not engage in an actual duoethnography. We address the following questions: How does one (a) create an ethical habitus, constantly being aware of one's responsibility toward the Other, (b) reflexively and humbly practice self-accountability in a manner that recognizes one's positionality and status that is grounded in historical privileged, personal power dynamics, and systems of oppression, (c) develop dialogic ways of being in a neoliberal ethos of systemic accountability within prescriptive curricula, and (d) as teacher educators, assist students in understanding and practicing such dispositions.
We discuss how developing dialogic ways of being, treating others with respect, practicing humility in the face of other people, and learning to respect and build on difference disrupt excessive entitlement. We also explore complexities around the attempt to create “safe spaces” for students, given risks of self-deception and appropriation of students' meaning-making.
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