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Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 24 July 2024

Franz Rumstadt, Dominik K. Kanbach, Josef Arweck, Thomas K. Maran and Stephan Stubner

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject…

Abstract

Purpose

When CEOs are publicly weighing in on sociopolitical debates, this is known as CEO activism. The steadily growing number of such statements made in recent years has been subject to a flourishing academic debate. This field offers first profound findings from observational studies. However, the discussion of CEO activism lacks a thorough theoretical grounding, such as a shared concept accounting for the heterogeneity of sociopolitical incidents. Thus, the aim of this paper is to provide an archetypal framework for CEO activism.

Design/methodology/approach

The authors used a multiple case study approach on 145 activism cases stated by CEOs and found seven distinct statement archetypes.

Findings

The study identifies four main structural design elements accounting for the heterogeneity of activism, i.e. the addressed meta-category of the statement, the targeted outcome, the used tonality and the orientation of the CEOs’ positions. Further, the authors found seven distinguishable archetypes of CEO activism statements: “Climate Alerts”, “Economy Visions”, “Political Comments”, “Self-reflections and Social Concerns”, “Tech Designs”, “Unclouded Evaluations” and “Descriptive Explanations”.

Research limitations/implications

This typology classifies the heterogeneity of CEO activism. It will enable the analysis of interrelationships, mechanisms and motivations on a differentiated level and raise the comprehensibility of research-results.

Practical implications

The framework supports executives in understanding the heterogeneity of CEO activism and to analyse personality-fits.

Originality/value

To the authors’ knowledge, this marks the first conceptualisation of activism developed cross-thematically. The work supports further theory-building on CEO activism.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 17 September 2024

Sri Utari, Sri Anawati, Argyo Demartoto, Tri Hardian Satiawardana and Novel Adryan Purnomo

Library quality assurance systems are collaborative governances that facilitate the presentation of data on international accreditation of departments, which contains data on…

Abstract

Purpose

Library quality assurance systems are collaborative governances that facilitate the presentation of data on international accreditation of departments, which contains data on services, human resources, library facilities and infrastructure. This research analyzes the supporting and inhibiting factors and the advantages of the library quality assurance system in supporting international accreditation of departments at Sebelas Maret University (UNS) Surakarta, Indonesia using Talcott Persons' theory of structural functionalism.

Design/methodology/approach

Primary data in exploratory research and action research obtained from the Quality Assurance Team at the university level under the Educational Quality Assurance and Development Institute (LPPMP), the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data validation using source triangulation, namely information obtained through different sources, and method triangulation through different methods. Data obtained from library studies, observations, Focus Group Discussions (FGD), documentation and interviews with staff, library leaders, lecturers from departments that have and will carry out international accreditation and UNS students and analyzed interactive analysis models, namely data reduction, data presentation and concluding.

Findings

The research results show that the UNS Library quality assurance system facilitates higher education organizations, such as bachelor's, master's and doctoral departments at UNS; search and presentation of international accreditation data. Supporting factors include the availability of digital library systems, online catalogs (UNSLA), e-journal and e-book databases, library websites and library data links for accreditation; facilities and infrastructure consist of indoor-outdoor study rooms; library social media; Self Access Terminal room; facilities for international students; involvement of librarians in international internships/conferences, librarians who have had competency tests and certification; librarians pursuing doctoral degree and support for student interns in system development. Inhibiting factors include the unavailability of programmers and dependence on UNS Information and Communication of Technology Unit. The benefits of the department quality assurance system include accelerating and improving the organization's quality and presentation of international accreditation data for departments at UNS.

Originality/value

This type of qualitative research with an exploratory approach takes library study data, observations and in-depth interviews with library staff and quality assurance of departments. The informants were selected using purposive sampling, which was adjusted to the needs and interests of the research. It also uses the action research method, a collaboration between the quality assurance unit, librarians and academics. Action research is a form of collective self-reflection that involves a series of daily activities, which include the processes of research, diagnosis, planning, implementation, monitoring and establishing the necessary relationships between evaluation and self-development. The research object is something that will be subject to conclusions resulting from something that will be discussed in the research. The object of this research is the quality assurance of the UNS Library. Primary data was obtained from the Quality Assurance Team at the university level under the LPPMP, the Quality Assurance Unit (UPM) at the faculty level and the Quality Control Group (GKM) at the department, librarian and academic community levels. Supporting informants are international assessor practitioners. Data will be collected using observation, in-depth interviews, Focus Group Discussion (FGD) and documentation. To ensure the validity of the data, source triangulation is used, namely, information obtained through different sources, as well as method triangulation through different methods, for example, interviews with observation or FGD. Data analysis using an interactive analysis model, namely data reduction, data presentation and concluding. This research was conducted at the UNS Library, with the research object being all departments at Sebelas Maret University, which have and will undergo international accreditation.

Details

Library Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-5124

Keywords

Open Access
Article
Publication date: 13 June 2024

Michael D. Smith, Ran Niboshi, Christopher Samuell and Simon F.N. Timms

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong…

Abstract

Purpose

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

Design/methodology/approach

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

Findings

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

Originality/value

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

Details

Quality Education for All, vol. 1 no. 2
Type: Research Article
ISSN: 2976-9310

Keywords

Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 28 May 2024

Cecilia Woon Chien Teng, Raymond Boon Tar Lim and Claire Gek Ling Tan

Reflective practice (RP) is a key skill for developing one’s professional practice. It has, however, not been unanimously prioritised in public health (PH) competency and…

Abstract

Purpose

Reflective practice (RP) is a key skill for developing one’s professional practice. It has, however, not been unanimously prioritised in public health (PH) competency and education frameworks. Reflection activities are often unstructured in higher education. There is also a dearth of literature on the RPs of undergraduate PH students. This study aims to explore in greater depth how RP helps undergraduate PH students explore their own learning in internships.

Design/methodology/approach

Reflection prompts were designed using the DEAL model. 124 written reflection entries from 32 students were collected and analysed thematically using a deductive-inductive approach. The conceptual framework of internship learning goals by Ash and Clayton (2009) was used to guide the deductive analysis.

Findings

Three themes were identified: initial engagement with reflective learning; gradual integration of reflective learning, and a transformative phase involving professional development, personal growth, civic learning, growth through struggle, being confronted with differences in expectations, and skill acquisition.

Originality/value

This study extends the limited evidence regarding RP in undergraduate non-medical PH education, and contributes toward informing the revision of undergraduate PH programmes, for example, by integrating structured reflection earlier in the curricula, and establishing/supporting mentorship programmes between institutions. The findings call for PH educators to be more intentional in creating opportunities to nurture RP among budding PH professionals.

Details

Education + Training, vol. 66 no. 10
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 31 May 2024

Sri 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.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 23 February 2024

Sarah Mueller-Saegebrecht

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team…

2698

Abstract

Purpose

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Design/methodology/approach

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

Findings

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

Practical implications

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

Originality/value

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 18 September 2024

Marie-Christine Deyrich

This chapter investigates the experiences of doctoral students and supervisors in the doctoral process, focusing on the potential impact of imbalances in the distribution of…

Abstract

This chapter investigates the experiences of doctoral students and supervisors in the doctoral process, focusing on the potential impact of imbalances in the distribution of power. In this respect, there are troublesome manifestations of excessive faculty entitlement that appear to be a source of inequality and injustice. These phenomena call into question the crucial relationship of support expected of doctoral students, as thesis supervisors have a fundamental role to play in guiding them towards the doctorate and ensuring their successful entry into the research community. Looking at the issue from the angle of the theory of social fields, I examine instances of dysfunction in supervisory experiences. Such problematic practices tend to conform to the relationships and traditions that sustain and (re)produce the practices of the academy, constraining the establishment of what Bakhtin describes as a dialogical relationship, between doctoral students and supervisors. I examine this problem from my own experience, both as a doctoral student and as a supervisor. I approach the question by combining self-study and narrative inquiry to make use of the data from my experience to analyse the issues raised during the supervision of doctoral programmes. I connect accounts drawn from literature, real-life testimonies and a corpus of discussions and notes to explore the manifestations of excessive faculty entitlement in the form of asymmetries and difficulties that can negatively impact the quality of supervision.

Details

After Excessive Teacher and Faculty Entitlement
Type: Book
ISBN: 978-1-83797-877-9

Keywords

Open Access
Article
Publication date: 2 November 2023

Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez and Ana Muñoz-Mazón

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…

Abstract

Purpose

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.

Design/methodology/approach

Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.

Findings

Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.

Practical implications

This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.

Social implications

A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.

Originality/value

This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of 55