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Article
Publication date: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

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

Keywords

Article
Publication date: 2 May 2024

Lum Çollaku, Arbana Sahiti Ramushi and Muhamet Aliu

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of…

Abstract

Purpose

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Design/methodology/approach

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

Findings

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

Practical implications

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

Originality/value

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 21 March 2024

Nechama Nadav, Pascale Benoliel and Chen Schechter

This study examines the relationship of principals’ systems thinking (PST) to student outcomes of academic achievement and school violence. The investigation relies on the…

Abstract

Purpose

This study examines the relationship of principals’ systems thinking (PST) to student outcomes of academic achievement and school violence. The investigation relies on the contingency theory, according to which effective leadership is contingent on the nature of the situational influences to which managers are exposed. Specifically, the study investigates the influence of school structure – bureaucratic vs organic – on the relationship between PST and student outcomes of academic achievement and school violence after accounting for students’ socioeconomic backgrounds and principals' demographics.

Design/methodology/approach

A three-source survey design with self-reported and non-self-reported data was used, with a sample of 423 participants from 71 elementary schools in Israel. The sample included senior management team members and teachers. The data were aggregated at the school level of analysis.

Findings

Hierarchical regression analyses showed that organic school structure moderates the relationship between PST and student academic achievement, and bureaucratic school structure moderates the relationship between PST and school violence beyond the impact of students’ socioeconomic backgrounds.

Originality/value

This study provides important evidence for the benefits of aligning PST with school structure for improving student outcomes beyond the impact of students’ socioeconomic backgrounds. In addition, the study suggests principal system thinking leadership to achieve effective student outcomes that circumvent the effects of inequality on disadvantaged student groups.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 28 March 2024

Dean Wilkinson, Isha Chopra and Sophie Badger

Knife crime and serious violent crime (SVC) among youth has been growing at an alarming rate in the UK (Harding and Allen, 2021). Community and school-based intervention and…

Abstract

Purpose

Knife crime and serious violent crime (SVC) among youth has been growing at an alarming rate in the UK (Harding and Allen, 2021). Community and school-based intervention and prevention services to tackle knife crime are being developed with some evaluation; however, these are independent and of varied quality and rigour. Therefore, the purpose of this study is to record the approaches being developed and synthesise existing evidence of the impact and effectiveness of programmes to reduce knife crime. In addition, the complex factors contributing to knife crime and SVC are discussed.

Design/methodology/approach

A systematic approach was used to conduct this knife crime intervention evidence review using two search engines and four databases. Inclusion and exclusion criteria were applied to ensure focus and relevance. The results of searches and decisions by the research team were recorded at each stage using Preferred Reporting Items for systematic reviews and meta-analyses (PRISMA).

Findings

Some evidence underpins the development of services to reduce knife crime. Much of the evidence comes from government funded project reports, intervention and prevention services reports, with few studies evaluating the efficacy of intervention programmes at present. Some studies that measured immediate impact in line with the programme’s aims were found and demonstrated positive results.

Originality/value

This systematic review specifically synthesised the evidence and data derived from knife crime and weapon carrying interventions and preventions, integrating both grey and published literature, with a novel discussion that highlights the importance of outcome evaluations and issues with measuring the success of individual level interventions and their contributions to the overall reduction of violence.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 3 August 2023

Attia Aman-Ullah, Anis Ali, Antonio Ariza-Montes, Waqas Mehmood and Ummi Naiemah Saraih

The present study aims to test the impact of workplace incivility and violence on doctors' turnover intentions. Besides, the present study also tested the mediating role of…

Abstract

Purpose

The present study aims to test the impact of workplace incivility and violence on doctors' turnover intentions. Besides, the present study also tested the mediating role of employees' burnout.

Design/methodology/approach

The population of the present study was doctors working in 20 public sector hospitals. Where 250 doctors working in emergency departments participated, the sample size was calculated through Krejcie and Morgan's table. The data analysis was conducted through SPSS and Smart-PLS.

Findings

Results of the present study supported all the relationships except the relationship between workplace violence and turnover intentions. More specifically, relationship between workplace incivility and turnover intentions was confirmed, and mediation effect of doctors' burnout was also confirmed.

Originality/value

This present study is novel in a way that this study framed the study model using conservative resource theory and social cognitive theory covering both employees cognitive and external factors. Further, the nexus “workplace incivility → workplace violence → job burnout → turnover intentions” was tested for the first time, hence making a valuable addition to the body of literature. Further this study is a contribution to healthcare literature in context of incivility, violence, burnout, and turnover. Burnout is first time explored as moderator with workplace incivility which is another contribution.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 7 May 2024

Luye Li, Ivan Sun and Yuning Wu

Police procedural justice is essential in shaping police legitimacy and public willingness to cooperate, yet factors that affect police fair treatment of citizens are not fully…

Abstract

Purpose

Police procedural justice is essential in shaping police legitimacy and public willingness to cooperate, yet factors that affect police fair treatment of citizens are not fully understood. Using the data of the National Police Research Platform (NPRP), Phase II, this study examines the effects of three key organizational factors (i.e. effective leadership, supervisory justice and department process fairness) on officers’ procedural justice in police stops.

Design/methodology/approach

Innovatively, this study links police data with citizens’ data and conducts multilevel analyses on the effects of a host of citizen, officer, incident, and, importantly, agency characteristics on officer behaviors during over 5,000 police stops nested within 48 police agencies.

Findings

The results showed that the fairness of the departmental process had a positive effect on officer procedural justice, while the fairness of the supervisor was inversely associated with procedural justice on the street.

Originality/value

The linked data demonstrated that organizational fairness affected street procedure justice.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 17 April 2024

Jayne M. Leh

Groups of students were enrolled in a course that sought to produce a three-phase theoretical model over three semesters.

Abstract

Purpose

Groups of students were enrolled in a course that sought to produce a three-phase theoretical model over three semesters.

Design/methodology/approach

A design project to comprehensively address school violence was launched at a university in eastern Pennsylvania.

Findings

This article updates the recent and most critical finding of the project by illuminating specific implications of the importance of teacher training and the development toward competence in recognition of children who are emotionally and psychologically injured through proactive measures such as screening for emotional and psychological well-being.

Research limitations/implications

Although the model has not been tested, screening to identify those in need of emotional support and training to support teachers is clear. Screening and training offer important opportunities to help learners build skills toward resilience to soften the effects of trauma.

Practical implications

A view of the “whole child” with regard to academic success could further foster social and emotional development.

Social implications

Early intervention can prevent the onset of symptoms associated with posttraumatic stress and related disorders. This effort alone may significantly reduce the uncomfortable incidences and perhaps ultimate prevention of the violence that is perpetuated among children.

Originality/value

Preliminary research supports a continued conversation regarding effective tools to find children emotionally and psychologically at-risk, which allows teachers an opportunity for timely emotional and psychological interventions.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 12 January 2024

Tami Dinh and Susan O'Leary

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…

Abstract

Purpose

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries.

Design/methodology/approach

This study employs a case study approach, focussing on the International Committee of the Red Cross (ICRC), to investigate how participatory accountability manifests outside formal practices and re-emerges in social media spaces. The study analyses internal organisational challenges and explores the implications of digital platforms on humanitarian practices. The authors employ Chouliaraki and Georgiou's (2015, 2019, 2022) networks of mediation, particularly intermediation and transmediation, to understand how digital expressions translate to offline contexts and reshape meanings and actions.

Findings

The study reveals that social media platforms enable beneficiaries to demand participatory accountability beyond traditional practices, democratising humanitarian response and challenging power structures. These effects are multifaceted, introducing enhanced democratic and inclusive humanitarian aid as well as new vulnerabilities. Digital intermediaries and gatekeepers play pivotal roles in curating and disseminating crisis-affected voices, which, when transmediated, result in nuanced meanings and understandings. Positive effects include capturing the potential of digital networks for democratic aid, while negative effects give rise to moral responsibilities, necessitating proactive measures from the ICRC.

Originality/value

This study contributes to the literature by highlighting the impact of digital technology, particularly social media, on participatory accountability. It expands the understanding of the evolving landscape of accountability within the humanitarian sector and offers critical insights into the complexities and dual purposes of participatory accountability in contexts of resistance. Employing Chouliaraki and Georgiou's networks of mediation adds depth to the understanding of digital technology's role in shaping participatory practices and introduces the concept of transmediation as a bridge between digital expressions and tangible actions.

Details

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

Keywords

Article
Publication date: 1 April 2024

Sunil D. Santha, Devisha Sasidevan, Atul Raman, Khadeeja Naja Ali, Soofiya Yoosuf, Deepankar Panda and Gauri Shenoy

This paper showcases how the PAR embedded in posthumanist perspectives enabled us to navigate several complexities in the field through methodological situatedness and pluralism…

Abstract

Purpose

This paper showcases how the PAR embedded in posthumanist perspectives enabled us to navigate several complexities in the field through methodological situatedness and pluralism. It also attempts to critically outline the drivers and barriers that shaped our capacities to engage with the PAR.

Design/methodology/approach

The Tamil Nadu state in the Bay of Bengal along the southeast coast of India is one of the six regions in the world where severe tropical cyclones originate throughout the year. Storm surges in this region are well known for their destructive potential due to strong winds and heavy rainfall. This paper describes our participatory action research (PAR) journey towards strengthening grassroots action by providing access to safe and affordable housing for cyclone-impacted households (CIHs) in the Villupuram district of Tamil Nadu, India. The PAR was guided by an adaptive innovation model (AIM) that draws inspiration from posthumanism, action research and reflective practice traditions.

Findings

The insights from the PAR insist that we must recognise and work with diverse knowledge systems and situated practices to develop meaningful disaster risk reduction (DRR) and climate adaptation strategies. Our approach has to be rooted in the lived experiences of various vulnerable groups, their entanglements with nature and their everyday struggles of interacting with a complex social-ecological system.

Originality/value

This paper is an outcome of a PAR in a cyclone-impacted village in Tamil Nadu, India. The discussions and findings of the paper are original in nature and have not been published elsewhere.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 20 February 2024

Andreas Schwarz and Audra Diers-Lawson

This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the…

Abstract

Purpose

This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the range of crisis types beyond transgressions; and developing a framework that integrates framing and crisis communication theory.

Design/methodology/approach

Quantitative content analysis was applied to identify patterns in crisis reporting of 18 news media outlets in Canada, Germany, India, Switzerland, UK and US. Using an inductive framing approach, crisis coverage of nonprofit organizations (NPOs) and intergovernmental organizations (IGOs) between 2015 and 2018 was analyzed across a wide range of crises, including but not limited to prominent cases such as Oxfam, Kids Company, or the Islamic Research Foundation.

Findings

The news media in six countries report more internal crises in the third sector than external crises. The most frequent crisis types were fraud and corruption, sexual violence/personal exploitation and attacks on organizations. Exploratory factor analysis revealed three components of crisis response strategies quoted in the media, conditional rebuild, defensive and justified denial strategies. Causal attributions and conditional rebuild strategies significantly influenced media evaluations of organizational crisis response. Three frames of third sector crises were detected; the critique, the damage and the victim frame. These frames emphasize different crisis types, causes, crisis response strategies and evaluations of crisis response.

Originality/value

The study reveals the particularities of crises and crisis communication in the third sector and identifies factors that influence mediated portrayals of crises and crisis response strategies of nonprofit organizations (NPOs) from an international comparative perspective. The findings have relevant implications for crisis communication theory and practice.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

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