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Article
Publication date: 14 September 2022

Cletus Agyenim-Boateng, Sulemana Iddrisu and James Otieku

This paper aims to examine the nature of corporate governance systems in Ghanaian Family-owned Businesses (FOBs). Specifically, the study investigates the nature of boardroom…

Abstract

Purpose

This paper aims to examine the nature of corporate governance systems in Ghanaian Family-owned Businesses (FOBs). Specifically, the study investigates the nature of boardroom decisions structures, sources of governance regulations and family roles in corporate governance.

Design/methodology/approach

Drawing on Bourdieusian perspectives of the field, capital, habitus and doxa, a case study design is used to gather detailed insights about the phenomena. Purposively, the study conducts 20 interviews with participants from 15 FOBs in Ghana. The interview data are complemented with secondary sources, such as FOB handbooks, website information, legal documents and scriptures. Subsequently, data gathered were thematically analysed.

Findings

The study finds that human actors blended traditionally tacit and legally expressed boardroom decisions structures in FOBs governance. Again, traditional values, social acceptance of religious sociology and regulatory frameworks of the field dictate corporate governance practices in FOBs. In multiple family ownerships, orthodoxy of doxa is challenged; hence, power struggles and family roles in governance depend on capital possessed by social actors.

Practical implications

To continue as a going concern, FOBs must be mindful of traditional, religious sociology of family and regulatory frameworks within the field in which they operate. This is because, without this, the going concern of FOBs becomes suspicious and highly unlikely, especially where there are multiple family ownership and generations.

Originality/value

The previous literature predominantly focussed on formal boardroom structures in addressing FOBs' corporate governance issues. Notwithstanding, family governance risk of domineering and distrust associated with traditional and relational governance mechanisms remain under-represented and inconclusive, especially in Sub-Saharan Africa.

Details

Journal of Family Business Management, vol. 13 no. 4
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 16 June 2022

Sigita Doblytė and Aroa Tejero

Public willingness to pay for extra public benefits and services may demonstrate a tension between the common good (more services) and economic motives (higher taxes for all). In…

Abstract

Purpose

Public willingness to pay for extra public benefits and services may demonstrate a tension between the common good (more services) and economic motives (higher taxes for all). In this article, the authors present an analysis of this trade-off by drawing upon the Bourdieusian theory of social reproduction and habitus.

Design/methodology/approach

Employing the European Social Survey (2016), the authors first examine the patterns of relationships between the agents' position in the social structure and their attitudes across care regimes in Europe. The authors then analyse whether this link is mediated by agents' individual trajectories and dispositions, such as their beliefs towards equality or tradition, political orientation, or religiosity.

Findings

The findings support the importance of both sociation and individuation in habitus formation, albeit to varying degrees across the regimes. Individual attitudes are therefore shaped not only by interests of reproducing or maximising social positions but also by more reflexive propensities to think about the common good.

Originality/value

In this article, the authors draw upon the theory of social reproduction and habitus by Pierre Bourdieu, who has been thus far rarely employed in the study of welfare attitudes. The article also contributes to the literature that studies the trade-off between the expansion and financing of reconciliation policies.

Details

International Journal of Sociology and Social Policy, vol. 43 no. 5/6
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 21 June 2023

Clayton Kuma, Peni Fukofuka and Sue Yong

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control…

Abstract

Purpose

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

Design/methodology/approach

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

Findings

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Research limitations/implications

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

Practical implications

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

Originality/value

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 April 2024

Yuheng Wang and Paul D. Ahn

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…

Abstract

Purpose

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

Design/methodology/approach

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

Findings

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

Originality/value

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 14 December 2023

Umer Hussain

Throughout the world, women encounter strong patriarchal values that promote the virtue of women's chastity. Within numerous conservative societies, such as certain regions of the…

Abstract

Throughout the world, women encounter strong patriarchal values that promote the virtue of women's chastity. Within numerous conservative societies, such as certain regions of the Islamic Republic of Pakistan, the intactness of the hymen in a young woman is viewed as emblematic of her dignity, righteousness, and pride. Participants in our investigations highlighted that hymen rupture stigma remains prevalent in many parts of Pakistan, often leading to social consequences or disapproval of women who want to participate in sports. Additionally, participants disclosed that some women had internalized the hymen rupture stigma, and families might reinforce it. This chapter contributes to the limited scholarship concerning how social norms, hymen rupture stigma, and family values influence Muslim women's participation or lack of participation in sports in Pakistan.

Article
Publication date: 14 June 2023

Hilary Yerbury, Michael Olsson and Pethigamage Perera

The outcomes of information behaviours have traditionally been conceptualised as use or effects. The adoption of a sociological stance, based on a practices approach, provides the…

Abstract

Purpose

The outcomes of information behaviours have traditionally been conceptualised as use or effects. The adoption of a sociological stance, based on a practices approach, provides the opportunity to challenge these understandings. The non-Western setting further enhances the possibilities for conceptualising the outcomes of information practices as forms of capital.

Design/methodology/approach

This ethnographic study uses a Bourdieusian approach to investigate the information practices of diasporic devotees and monks of a Theravada Buddhist Temple in Sydney, Australia. The insider position of one researcher brought strong insights into the data, while the theoretical approach shared with the other researchers reinforced an outsider perspective.

Findings

The Temple’s online sources and personal communication with other devotees provide a diverse range of sources that devotees use in information-based cultural practices and everyday life information practices. These practices lead to outcomes that can be identified as economic, social and cultural capital. Pin or merit emerges as an important outcome of practices which is not easily accommodated by the concept of outcome, nor by Bourdieu’s categories of capital.

Originality/value

Adding to the small number of studies concerned with information practices in a spiritual context, this study shows the value of a Bourdieusian approach in identifying the outcomes of information practices as capital, but highlights the shortcomings of applying Western concepts in non-Western settings. It proposes the possibility of a new form of capital, which will need to be tested rigorously in studies in other spiritual settings.

Details

Journal of Documentation, vol. 80 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 31 January 2023

Satish Kr Gupta and Anirban Mukherjee

This qualitative research examines the varied reasons for relocation to old age homes (OAHs) in contemporary India. The purpose of this study investigates the acceptance of…

Abstract

Purpose

This qualitative research examines the varied reasons for relocation to old age homes (OAHs) in contemporary India. The purpose of this study investigates the acceptance of institutional living in Lucknow (a Tier II city of India) and whether migration to OAHs is a voluntary decision. This study also examines the lifeworld of the older adult in these OAHs in an attempt to find out whether OAHs are conducive to positive ageing. Derivatively, the authors study their engagement/time use pattern and social networking patterns in the OAHs. Finally, the research seeks to learn whether OAHs are slowly substituting older adult care given within the family by offering the best of the facilities and services.

Design/methodology/approach

This qualitative research was conducted in two private OAHs in Lucknow, India. The findings of the study are based on 28 qualitative interviews conducted with the inmates, administrative staff and caretakers. The interviews were unstructured and open-ended and were supported by observations. The observation was not only made of the social setting but also the reaction of the participants. The idea was to develop an emic view of the subject by exploring valid narratives. Pseudonyms were used to report the finding so as to maintain the confidentiality of the research subjects.

Findings

This research moves beyond the traditional wisdom that people move to OAH because of the push factors within the family. OAHs in India have evolved over the years and high-end OAHs are equipped with modern amenities to cater to the upper class in their twilight years. Residents were found to lead active lives in OAHs and their common habitus and bonding capital helped them to face the vagaries of old age more confidently. Their active life and membership in various civic organizations challenge the contention of the role theory that the aged are more prone to lose rather than gain roles.

Originality/value

The originality of the research lies in the fact that the authors are extending the arguments made by the role theory of social ageing. The theory proposes that aged people are more likely to lose out roles rather than gain new ones. This study finds that the elderly tend to live a very active life in OAHs and engaged various civic organizations. Although they may lose/voluntarily give up the roles like the head of the household, spouse, etc., they acquire new roles in the context of OAHs.

Abstract

Details

Quantum Governance: Rewiring the Foundation of Public Policy
Type: Book
ISBN: 978-1-83753-778-5

Book part
Publication date: 6 November 2023

Mervi Kaukko and Jane Wilkinson

In this chapter, we present two examples of research projects aimed at amplifying voices that are often silenced in research: those of children and/or youth from refugee…

Abstract

In this chapter, we present two examples of research projects aimed at amplifying voices that are often silenced in research: those of children and/or youth from refugee backgrounds. Refugees are often excluded from research for both ethical and practical reasons: because of their assumed vulnerability as well as the challenges related to language or access. In the research projects presented, we aimed to employ methods that suited these groups of children and youth to understand their experiences in ways that they wanted to express them, and in situ. We argue that starting from, and finishing with, the point of view of the knowledge holders illustrates one means (although not exclusively so) by which to amplify their voices and knowledge to counter epistemic injustice in educational research.

Details

Researching Practices Across and Within Diverse Educational Sites: Onto-epistemological Considerations
Type: Book
ISBN: 978-1-80071-871-5

Keywords

Book part
Publication date: 9 August 2023

Dilek Kayaalp

This research explores the educational participation, cultural identification, and linguistic practices of Middle Eastern refugee youth in Vancouver, Canada. Twenty refugee youth…

Abstract

This research explores the educational participation, cultural identification, and linguistic practices of Middle Eastern refugee youth in Vancouver, Canada. Twenty refugee youth aged 15 to 30 participated in this critical ethnography that provided new information about the impacts of pre- and post-migration experiences on their educational attainment, language, and identity construction. Evidence reported here indicates that refugee youth are subject to institutional challenges in both their home and host countries. The youth experienced educational assimilation, biased curriculum, and language discrimination with devastating impacts on their educational participation and overall well-being. In response, this study indicates that young people resist assimilation and racism in educational and wider social settings. This study further suggests that refugee youths’ educational experiences, linguistic practices, self-identification, and well-being should be examined in relation to their pre- and post-migration experiences, and the dominant meta-narratives of their home and host countries (e.g., nationalism).

Details

Education for Refugees and Forced (Im)Migrants Across Time and Context
Type: Book
ISBN: 978-1-83753-421-0

Keywords

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