scholarly journals “Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jill Atkins ◽  
Karen McBride

PurposeThis paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.Design/methodology/approachAn interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.FindingsIn this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.Originality/valueThis is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

2020 ◽  
Vol 33 (2) ◽  
pp. 217-228
Author(s):  
Martijn van Ooijen ◽  
Antonie van Nistelrooij ◽  
Marcel Veenswijk

PurposeThe purpose of this paper is to expand the theory on multistory cultural change by showing how a dominant narrative on construction safety dynamically interrelates and is contested on multiple intertextual levels in an organizational field of organizations contributing to the recovery of houses in an earthquake region.Design/methodology/approachAn ethnoventionist research approach was adopted in which interpretation of data to find narratives and designing interventions went hand-in-hand.FindingsWe found four distinctive composite narratives besides the dominant narrative to which five actors refer in their accounts, thereby contributing to three types of story patterns. These narratives disclose the taken-for-granted ideas and beliefs that characterize the challenge of changing organizational culture. One intervention, which intended multiple stories to touch the surface, was highlighted as a multistory intervention.Research limitations/implicationsFurther research could extend the knowledge on other change interventions that contribute to multistory cultural change processes.Originality/valueAdopting an ethnoventionist approach to provide deep insights on an unfolding cultural change process for both scholars and practitioners.


2016 ◽  
Vol 5 (2) ◽  
pp. 167-183 ◽  
Author(s):  
Sari Yli-Kauhaluoma ◽  
Mika Pantzar

Purpose – The purpose of this paper is to examine how back-office service staff cope with the intricacies of administrative work. Design/methodology/approach – The paper applies the research approach of “at-home ethnography” in a university back-office. The primary method of data collection was participant listening in the field, either in formal interviews or casual conversations. Photography helped the authors to zoom the conversation in to specific artefacts in administrative offices. Findings – The study identifies both forward- and backward-looking recipes as essential administrative tools that back-office staff develop and use to handle intricacies that emerge in their daily work. Forward-looking recipes are based on anticipatory cognitive representations, whereas backward-looking recipes are based on experiential wisdom. The study elaborates on the different kinds of modelling practices that back-office service staff engage in while building and applying these two different kinds of recipes. Practical implications – The recipes support administrators in knowledge replication and thus help avoid interruptions, reduce uncertainty, and produce consistency in administrative processes. Originality/value – In contrast to existing studies of formal bureaucracies, the study provides a unique empirical account to show how back-office service staff cope with the multiple intricacies existing in current office environments. The study shows how recipes as models contribute to stabilizing or even routinizing work processes in complex administrative situations.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse

Purpose Employee’s lying behavior has become ubiquitous at work, and managers are keen to know what can be done to curb such behavior. Managers often apply anti-lying strategies in their management and, in particular, the role of self-awareness on lying intervention has drawn academic attention recently. Drawing on multi-disciplinary literature, this study aims to investigate the efficacy of self-awareness in reducing lying behavior. Design/methodology/approach Following the perspectives of positivism and deductive reasoning, a quasi-experimental research approach was adopted. Employees from Dijon, France were recruited as research participants. Based on the literature, different conditions (scenario manipulation) were designed and implemented in the laboratory, in which participants were exposed to pre-set lying opportunities and their responses were analyzed accordingly. Findings Unlike prior studies which praised the merits of self-awareness, the authors found that self-awareness did not decrease lying behavior, not encouraging the confession of lying either. Employees actually lied more when they believed other employees were lying. Practical implications This study suggests managers not to rely on employee’s self-awareness; rather, the concept of self-awareness should be incorporated into the work ethics, and managers should schedule regular workshops to keep employees informed of the importance of ethics. When employees are regularly reminded of the ethics and appreciate its importance, their intention of lying is more likely to decrease. Originality/value To the best of the atuhors’ knowledge, the current research is the first in its kind to investigate lying intervention of employees in the laboratory setting. Research findings have brought new insights into the lying intervention literature, which has important implication on the implementation of anti-lying strategies.


2019 ◽  
Vol 38 (1) ◽  
pp. 155-169
Author(s):  
Chihli Hung ◽  
You-Xin Cao

Purpose This paper aims to propose a novel approach which integrates collocations and domain concepts for Chinese cosmetic word of mouth (WOM) sentiment classification. Most sentiment analysis works by collecting sentiment scores from each unigram or bigram. However, not every unigram or bigram in a WOM document contains sentiments. Chinese collocations consist of the main sentiments of WOM. This paper reduces the complexity of the document dimensionality and makes an improvement for sentiment classification. Design/methodology/approach This paper builds two contextual lexicons for feature words and sentiment words, respectively. Based on these contextual lexicons, this paper uses the techniques of associated rules and mutual information to build possible Chinese collocation sets. This paper applies preference vector modelling as the vector representation approach to catch the relationship between Chinese collocations and their associated concepts. Findings This paper compares the proposed preference vector models with benchmarks, using three classification techniques (i.e. support vector machine, J48 decision tree and multilayer perceptron). According to the experimental results, the proposed models outperform all benchmarks evaluated by the criterion of accuracy. Originality/value This paper focuses on Chinese collocations and proposes a novel research approach for sentiment classification. The Chinese collocations used in this paper are adaptable to the content and domains. Finally, this paper integrates collocations with the preference vector modelling approach, which not only achieves a better sentiment classification performance for Chinese WOM documents but also avoids the curse of dimensionality.


2019 ◽  
Vol 6 (1) ◽  
pp. 24-39
Author(s):  
Daniela Chimirri

Purpose While tourism scholars have increasingly recognized the significance of collaboration as an essential element in tourism development, there is a lack of theoretical and empirical research centering on (trans)local collaboration as a central means for future tourism development in Greenland. The purpose of this paper is to analyze the conceptual and analytic potentials and challenges of collaboration in an explorative case study. Design/methodology/approach The paper applies a case study approach to scrutinize collaboration in the setting of a tourism workshop in South Greenland. This research approach is exploratory in nature and focuses on collaborative activities among participants from different research institutions and countries, from Campus Kujalleq in Qaqortoq, from small-scale enterprises and businesses, managers of destination marketing organizations and local fishermen. Findings Four “collaborative configurations” emerged during the workshop. These inspire and challenge ways of (re)conceptualizing collaborative tourism development in South Greenland and call for the reconsideration of the present approach toward tourism development for shaping new possible future(s) of tourism in the Greenlandic context. Originality/value The relevance of this paper emerges from the crucial significance that tourism actors in Greenland credit collaboration. Moreover, by approaching development issues from within and mutually developing possible practice solutions through collaboration with local tourism actors, the paper aims to give voice to the local community, which currently is lacking in the debate on tourism development in Greenland.


2019 ◽  
Vol 26 (6/7) ◽  
pp. 831-854
Author(s):  
Dina Elikan ◽  
Yves Pigneur

Purpose Being able to communicate a clear identity to different stakeholders is crucial for SMEs and startups in today’s world, which is characterised by accelerated innovation, growing competition and increasingly connected consumers. However, this can be a complex task for small organisations. The purpose of this paper is to propose a visual tool that supports entrepreneurs in SMEs and startups to collaboratively develop their identity communication strategy. Design/methodology/approach The paper follows a design science research approach. The authors propose the design of a tool as well as some preliminary qualitative evaluations. The authors conducted three iterations between design and evaluation, where the results of the evaluations are implemented in the design. Findings The authors demonstrate how to design strategic tools for allowing teams to co-design their identity communication strategy and present the tool. The authors also evaluate its use and find out through the preliminary evaluations that it could be easy to use and useful for practitioners. Originality/value The originality of this paper lays in the novelty of the tool and its development. Such a tool addressing identity communication strategy has not been developed with a scientific approach until now.


2016 ◽  
Vol 22 (1) ◽  
pp. 20-30 ◽  
Author(s):  
David Joguet ◽  
Sophie Costil ◽  
Hanlin Liao ◽  
Yoann Danlos

Purpose – The purpose of this paper consists in the optimization and understanding of the Selective Laser Melting (SLM) manufacturing process of biomaterials, such as T40 and CoCrMo, as scaffolds. Moreover, process optimization is also challenging, with regards to the huge number of parameters and their influence on the finished product. Design/methodology/approach – The paper opted for an exploratory study using Taguchi analysis method to precisely identify the most relevant parameters and justify the energy estimation. Findings – The study showed that SLM fits perfectly with the T40 and CoCrMo part manufacturing. This method allowed to have a complete overview of all the potential applications of SLM for implant manufacturing. Originality/value – With this research approach, the results may be generalized to other material and showed a good theoretical approach.


2016 ◽  
Vol 9 (4) ◽  
pp. 716-743 ◽  
Author(s):  
Derek Walker ◽  
Beverley Lloyd-Walker

Purpose The purpose of this paper is to explore the extent of the continuing influence on project management (PM) research directions of rethinking project management over the last ten years. Design/methodology/approach The authors chose a qualitative research approach that involved reading all papers published in the International Journal of Managing Project in Business since its commencement in 2008. Content analysis was performed on these papers to allow axial coding of key article content influence themes. Findings The research identified the strength, over time, of the three research interest clusters on the PM research agenda and resultant changes in the PM paradigm. The five directions put forward by the rethinking PM agenda and other researchers ten years ago have continued to influence the PM research agenda. Originality/value Findings provide a better understanding the changes in PM research directions since rethinking PM, the increased breadth and sophistication of PM research in general, and future research directions.


2018 ◽  
Vol 31 (3) ◽  
pp. 875-899 ◽  
Author(s):  
Kenneth Weir

Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations of the public sector context. Design/methodology/approach The paper analyses the use of extinction accounting in three separate case organisations, conducting a total of 21 interviews across the three cases. Interviews were conducted with a range of organisational participants each having experience with extinction accounting. Findings Interviews reveal a number of common uses and applications of extinction accounting across the three councils. Practices are used to generate reports on species loss and recovery within each region, and to facilitate planning for species protection and recovery. However, in attempting to use this information, key trade-offs emerge between satisfying economic and ecological criteria, and even trade-offs are created regarding development of protection schemes. This leads to a subversion of extinction accounting. Research limitations/implications Commensurate with prior studies in the corporate context, the study finds the presence of an economic logic impinging upon ecological decision making, suggesting that practices of extinction accounting may be affected by the same acknowledged economic motivations that reside in corporate attempts to account for nature. Originality/value The paper makes an important contribution by evaluating the public sector context of extinction accounting, which is lacking in existing research. The findings relating to the public sector use of species and extinction information also provide a useful context to understand how relatively new social and environmental accounting practices are deployed in organisations, as well as some indication of their effectiveness and limitations.


2019 ◽  
Vol 33 (5) ◽  
pp. 990-998 ◽  
Author(s):  
Pietro Previtali ◽  
Danila Scarozza

Purpose The purpose of this paper is to study the determinants of blended learning adoption in universities by focusing on faculty’s satisfaction. Design/methodology/approach The research methodology is based on a case study of one of the most ancient University in Europe. The authors administered a questionnaire to the professors that used blended technologies, and the authors conducted clinical interviews with some of the key people involved in the implementation process. Findings The paper allows to identify the main factors that impact on faculty’s satisfaction. Student-related issues seem to be the most important factors influencing faculty satisfaction, while instructor-related issues and especially institution-related issues definitely seem to be less important. Research limitations/implications The study is focused just on a single case study. Further researches could explore a wider application of this research approach to several universities and different countries. Originality/value This study is one of the first that analyzed blended learning adoption in historic universities.


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