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1 – 10 of over 4000In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese…
Abstract
Purpose
In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, comprehensively summarize China's practical experiences in economic development, strengthen research on capital issues, construct theories of socialist political economy with Chinese characteristics regarding capital and provide scientific theoretical guidance for further promoting the positive role of various types of capital while preventing and overcoming their negative effects, which is a major theoretical issue and a glorious task for the theoretical and economic circles in China.
Design/methodology/approach
From the perspective of Marx's theory on capital and historical development, modern capital represents the organizational mode of socialized mass production and market economy. It serves as both the economic foundation of bourgeois society and a tool for socialist economic development.
Findings
The market economy represents an inevitable historical stage and form of socialist economic development, necessitating the adoption of capital as an organizational form within socialist economies.
Originality/value
The utilization of capital to advance a socialist economy is a remarkable achievement by the CPC and Chinese people, representing a significant innovation in both theory and practice. The role of capital is inherently dual under any social condition. In the context of a socialist system, capital can play a positive role effectively, and its behavior can be guided and regulated correctly to curb its negative or even destructive impact.
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The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…
Abstract
Purpose
The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).
Design/methodology/approach
A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.
Findings
CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.
Research limitations/implications
The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.
Practical implications
Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.
Originality/value
The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.
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Shahla Safwat Ravhee and Sazdik Ahmed
This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire…
Abstract
Purpose
This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire the features of modern architecture that the British modernists later adopted. How the post-war urban poor of Britain, suffering from ill-health and dire need of sun, air and a good environment, played an essential role in alleviating the environmental concerns of the modern movement architects.
Design/methodology/approach
The methodology of this research involves a comprehensive architectural analysis of the Finsbury Health Centre alongside an in-depth historical investigation of modernist design principles. This review article examines books, articles and some archival materials, such as recordings, pictures, etc. on the early phase of British modernism and its environmental dimension by looking at the works of historians, architects and critics.
Findings
Design based on modernist principles. While it can be seen as the political agenda of the Labor Party, this building was not only functionally efficient but also represented the biometric concerns of modern architecture with the most natural means.
Research limitations/implications
While this study provides valuable insights, it may be limited by historical documents and data availability.
Originality/value
The originality and value of this paper lie in its examination of the Finsbury Health Centre as a case study, shedding light on the environmental rhetoric of modernism in historic architecture. By providing a holistic assessment of the building’s environmental aspects, this research contributes to both architectural history and contemporary sustainable design practices.
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Heather Yaxley and Sarah Bowman
Women working in public relations (PR) in the 1990s developed the power of metamodern pragmatism to avoid being constrained in this decade of contradictions.This was a time of…
Abstract
Women working in public relations (PR) in the 1990s developed the power of metamodern pragmatism to avoid being constrained in this decade of contradictions.
This was a time of promise for female empowerment and careers. The PR industry in Britain had quadrupled in size, yet increased feminisation and professionalisation did not resolve gender inequity. Indeed, alongside the existence of ‘old boys clubs’ and hedonistic macho agencies in the industry, the 1990s offered a lad's mag culture and an AbFab image of PR.
An original collaborative historical ‘Café Delphi’ method was developed using three themes (sex, sexuality and sexism) to explore women's careers and contributions in the expanding and increasingly powerful field of PR in the United Kingdom during the 1990s. It built on feminist critique of the industry and paradoxical portrayals of women resulting from significant changes in media, popular culture and a pluralistic marketplace.
Individual and collective experiences of women working in PR at the time reveal the power of attitudes to affect their ability to achieve equality and empowerment. Women navigated tensions between the benefits of accelerated pluralism and the patriarchal resistance in the workplace through performative choices and a deep sense of pragmatism.
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Ilaria Boncori and Kristin Samantha Williams
This article explores memory work and storytelling as an organising tool through family histories, offering theoretical and methodological implications and extending existing…
Abstract
Purpose
This article explores memory work and storytelling as an organising tool through family histories, offering theoretical and methodological implications and extending existing conceptualisations of memory work as a feminist method. This approach is termed as impressionist memory work.
Design/methodology/approach
To illustrate impressionistic memory work in action, the article presents two family histories set during Second World War and invite the reader to engage in the “undoing” of these stories and dominant ways of knowing through storytelling. This method challenges the taken-for-granted roles, plots and detail of family histories to uncover the obscured or silenced stories within, together with feminine, affective and embodied subjectivities, marginalisation and social inequalities.
Findings
This study argues that impressionistic memory work as a feminist method can challenge the silencing and gendering of experiences in co-constructed and co-interpreted narratives (both formal and informal ones).
Originality/value
This study shows that engagement with impressionistic memory work can challenge taken-for-granted stories with prominent male actors and masculine narratives to reveal the female actors and feminine narratives within. This approach will offer a more inclusive perspective on family histories and deeper engagement with the marginalised or neglected actors and aspects of our histories.
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Dan Mertens, Salvador G. Villegas, Marlon G. Ware, Edward F. Vengrouskie and Robert Lloyd
The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business…
Abstract
Purpose
The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business process reengineering (BPR).
Design/methodology/approach
This paper analyzes BPR and Machiavellianism by using the seminal work of Hammer and Champy (1993) on BPR and the original writings of Machiavelli coupled with the personal correspondence of Machiavelli with his contemporaries.
Findings
The findings of this research indicate that the constructs of Machiavellian thought transcend the five centuries since the publication of The Prince, and can be found in the contemporary managerial framework of BPR. This comparison of historical leadership frameworks demonstrates how recent management decisions in companies show the rise of Machiavellian as BPR. In an analysis of these theories, the authors show similarities in five significant tenets of business leadership and argue how these repackaged ideas and prescriptions undermine employee-centric advances.
Research limitations/implications
This comparison reviews the managerial frameworks presented in Machiavelli’s The Prince and Hammer and Champy’s book Reengineering the Corporation through the theoretical tenets of leadership.
Practical implications
Employment of Machiavellianism and BPR results in an expendable utilization of followers and employees. Implications abound for modern managers, as the authors emphasize the elements and outcomes which lead to deleterious organizational outcomes.
Social implications
In an analysis of these theories, the authors argue how these strategies undermine employee-centric advances within human relations by embracing these repackaged ideas and concepts.
Originality/value
This research leverages historical perspective to provide a qualitative understanding of the follies of recycled versions of Machiavelli’s ideas. The overall study and inquiry of BPR from a leadership perspective is not robust and leaves antecedents and influences critically unevaluated.
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Nada Wafa and Susan Lynn Douglass
The purpose of this paper is to engage readers with Unity Productions Foundation (UPF) films, which provide a powerful, inspirational digital tool for teachers. The organization's…
Abstract
Purpose
The purpose of this paper is to engage readers with Unity Productions Foundation (UPF) films, which provide a powerful, inspirational digital tool for teachers. The organization's mission is to create documentaries, films and educational materials that contribute to bringing to light compelling stories of Muslim engagement through history and culture. UPF films and educational projects aim to promote peace and understanding to increase cultural pluralism and counter bigotry in our world.
Design/methodology/approach
Teachers will be able to utilize the resources provided in this paper to harness the power of media in their classrooms. Outlining the process by which teachers can follow the C3 inquiry using the film Prince Among Slaves will prepare teachers to see the alignment of the C3 Framework with their teaching. The “best practice” classroom strategies in structuring deliberations are ones that encourage students to fully participate and emphasize their voice.
Findings
This paper will unpack the practice methods that address the film Prince Among Slaves to be of benefit when sharing narratives through digital film and engage students in critical thinking through the C3 Framework. UPF films are the product of scholarly research and innovative production teams as the films provide the opportunity to visualize and explore multiple perspectives to understand historical content by providing a context for inquiry teaching and learning that is inclusive through deliberative discussions in the classroom.
Originality/value
The author certifies that this manuscript submission is original work and that all authors were involved in the intellectual elaboration of the manuscript and all parties have been acknowledged.
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Richard M. Kerslake and Chandrasekhar Krishnamurti
The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…
Abstract
Purpose
The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.
Design/methodology/approach
The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.
Findings
Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.
Research limitations/implications
In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.
Practical implications
It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.
Originality/value
Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.
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Predicting effects of artificial intelligence on service occupations can be supported by a long historical perspective. Historical databases and archaeology help reconstructing…
Abstract
Purpose
Predicting effects of artificial intelligence on service occupations can be supported by a long historical perspective. Historical databases and archaeology help reconstructing the service sector in ancient societies. Here, the purpose of this paper is to analyse occupational specialization within services in cities of ancient Greece and the Roman Empire, as well as how the service sector is reflected in architectural remains, to identify differences and similarities with today’s Europe.
Design/methodology/approach
Occupational titles are traced in epigraphical and literary sources, sorted according to ISCO-08. Secondary sources are used for the architectural evidence of service activities, as well as for the role of contests and entertainment in antiquity.
Findings
Compared to current European service employment, professionals were fewer in classical Athens and imperial Rome, which had a greater proportion of specialized salespersons. There were few office buildings and no civic hospitals, but heavy investment in facilities for entertainment and well-being. Quality assessments for goods were little developed; contests for cultural and sports activities assessed entertainment service quality.
Research limitations/implications
This study covers two periods in classical antiquity and is restricted to Mediterranean cultures, although findings may help understanding the service sector in poor countries with informal employment.
Originality/value
While particular services provided in ancient cities have been studied, there has been no broad comparative overview of their service occupations. Services in earlier societies with primitive information and communication technologies can provide clues for current developments.
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