scholarly journals Exploring diversity in sustainability assurance practice

2019 ◽  
Vol 32 (2) ◽  
pp. 556-580 ◽  
Author(s):  
Charika Channuntapipat ◽  
Anna Samsonova-Taddei ◽  
Stuart Turley
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Major Effect ◽  
Structured Interviews ◽  
Content Type ◽  
Textual Data ◽  
New Perspective ◽  
Assurance Process ◽  
The Uk

Purpose The purpose of this paper is to understand sustainability assurance (SA), and diversity in that practice, by examining assurance providers’ understandings of the practice and the influences that those understandings have on the actual assurance process. It focuses on the issues beyond the content of statements in SA reports. Design/methodology/approach This paper employs semi-structured interviews, supplemented by textual data sources. Research participants are assurance providers in the UK, including those within and outside the accounting profession. Drawing on the perspective of actor-network theory, the study focuses on the associations between different actors and how those shape the assurance practice. Findings The findings indicate that providers’ understandings of SA practice vary significantly. This variation has a major effect on how the assurance practice is conducted. The study identifies four types of SA engagements, which are designated as: social assurance, integrated assurance, formative assurance and compliance assurance. Such a categorization provides a broad-based understanding of the operationalization of SA and the degree of heterogeneity within it. Originality/value This paper extends the understanding of SA by focusing on the practice beyond the statements made by assurance providers, which have been the predominant focus of analysis in the existing literature, and by offering a categorization of the diversity in practice. The focus on the associations between assurance providers and other actors provides a new perspective for exploring the fundamentals of the practice.

scholarly journals Student engagement with sustainability: understanding the value–action gap

2014 ◽  
Vol 15 (4) ◽  
pp. 404-417 ◽  
Author(s):  
Gareth Chaplin ◽  
Paul Wyton
Keyword(s):  
Design Methodology ◽  
Strong Association ◽  
Structured Interviews ◽  
Online Questionnaire ◽  
Sustainable Living ◽  
Content Type ◽  
Lack Of Information ◽  
Significant Barrier ◽  
The Uk ◽  
Insight Into

Purpose – The purpose of this paper is to present the findings of research that aimed to determine what university students living in Unite accommodation in the UK understand about the concept of sustainable living. It considers what barriers they perceive to be standing in the way of following sustainable living practices. In particular, the research aimed to explore any value–action gap for the student population with a view to informing future actions to help close any gap. Design/methodology/approach – The study was completed through an online questionnaire survey of students living in halls of residence operated by provider The Unite Group Plc. The survey informed semi-structured interviews and focus groups that explored the issues raised in greater detail. Findings – It was found that students living in Unite properties believed sustainable living to be important, yet levels of understanding were very low and there appeared to be a wide value–action gap. Reasons for this are varied; however, an unexpected theme emerged around the association of effort and importance. There was a very strong association between sustainable living and recycling, which, therefore, saw the lack of adequate recycling facilities as a significant barrier to sustainable living. There were also issues around a lack of information, cost and respondents’ flatmates as further barriers. However, the most significant barrier was the displacement of responsibility for sustainable living to other people or organisations. Originality/value – Gaining an insight into the complexity of attitude and behaviour of students with the sustainability agenda will enable understanding that can be applied to activities that promote sustainability.

Multisensory rooms: essential characteristics and barriers to effective practice

2020 ◽  
Vol 25 (2) ◽  
pp. 67-75
Author(s):  
Joanna Grace
Keyword(s):  
Design Methodology ◽  
Past Research ◽  
Effective Practice ◽  
Structured Interviews ◽  
Content Type ◽  
Potential Barriers ◽  
Key Characteristics ◽  
User Groups ◽  
The Uk ◽  
Practical Implications

Purpose This paper aims to identify the characteristics practitioners consider essential to effective multisensory rooms and the barriers they experience when trying to realise the potential of such rooms. Design/methodology/approach The paper presents semi-structured interviews with 27 multisensory room practitioners from a range of backgrounds followed by analysis to identify key characteristics and barriers. Findings Eleven positive room characteristics were identified. The three deemed most significant were that the rooms are dark, activity associated and uninterrupted spaces. Two negative room characteristics were identified: inaccessible design and broken equipment. Ten barriers to effective multisensory room practice were identified and grouped according to themes of logistics, suboptimal usage and practitioner capabilities. Research limitations/implications The research focuses on a small self-selecting sample, coded by one person acting independently of any institution. This is an under researched area which would benefit from further more rigorous investigation. Practical implications This research enables practitioners to remove barriers to effective multisensory room practice and to focus on the characteristics most significant in generating benefits for room users. Understanding of the essential characteristics and potential barriers to effective practice will allow practitioners to better exploit limited resources of time, money and staffing. Originality/value Past research into multisensory rooms has focused on specific user groups or specific multisensory environments. This research examined multisensory room practice across both a range of environments and a range of users, giving an original overview of current multisensory room usage in the UK.

Using critical realism in critical accounting research – a commentary by two ANTs

2019 ◽  
Vol 33 (3) ◽  
pp. 655-665 ◽  
Author(s):  
Jane Baxter ◽  
Wai Fong Chua
Keyword(s):  
Network Theory ◽  
Design Methodology ◽  
Critical Realism ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Methodological Choices ◽  
Critical Realist ◽  
The Social

PurposeThe purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.Design/methodology/approachThe authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.FindingsThe authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.Research limitations/implicationsMethodological diversity is to be explored, acknowledging the ontological politics of our choices.Originality/valueThis paper is an original commentary contributing to critical accounting research.

scholarly journals An actor-network theory perspective to study the non-adoption of a collaborative technology intended to support online community participation

2016 ◽  
Vol 29 (3) ◽  
pp. 347-365
Author(s):  
Gibran Rivera ◽  
Andrew M. Cox
Keyword(s):  
Network Theory ◽  
Interface Design ◽  
Online Community ◽  
Critical Role ◽  
Actor Network Theory ◽  
Adoption Process ◽  
Structured Interviews ◽  
Actor Network ◽  
Content Type ◽  
Collaborative Technology

Purpose The purpose of this paper is to explore the value of Actor-network theory as an approach to explain the non-adoption of collaborative technology. Design/Methodology/Approach The notion of translation and related concepts pertaining to Actor-network theory are used to explore the case of non-participation in an organizational online community. Semi-structured interviews were conducted with 30 HR professionals belonging to a multi-campus university system in Mexico. Findings The study shows that participation in the online community did not occur as expected by those promoting its use. An initial inductive analysis showed that the factors that undermine participation had to do with the interface design of the technology and the individual motivations and benefits derived from participation. A second analysis, using ANT showed how processes of negotiation, conflict, enrolment, alignment, and betrayal that occurred during the emergence and evolution of the new network played a critical role in technology adoption leading to the dissolution of the initiative to adopt the collaborative technology. Originality/value The study shows the value of ANT as a tool to better understand the adoption and use of collaborative technology. The analysis goes beyond existing explanations of participation, which tend to focus attention on matters such as the interface design or the personal motivations and benefits derived from participation. It does so by moving away from solely looking at what occurs within the boundaries of a community and understanding the context within which it is being introduced. It prompts the analysis of moments of problematization, interessement, enrolment, and mobilization to explore the adoption process, including the role of non-human actors.

The use of activity theory and actor network theory as lenses to underpin information systems studies

2018 ◽  
Vol 20 (2) ◽  
pp. 191-206 ◽  
Author(s):  
Monica Nehemia-Maletzky ◽  
Tiko Iyamu ◽  
Irja Shaanika
Keyword(s):  
Information System ◽  
Activity Theory ◽  
Network Theory ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Actor Network ◽  
Content Type ◽  
Postgraduate Students ◽  
Interpretive Approach ◽  
Systems Studies

PurposeThis study aims to examine how both activity theory (AT) and actor network theory (ANT) can be complementarily applied in information system (IS) studies.Design/methodology/approachThe interpretivist approach was followed, within which the qualitative methods were used. Existing literature was gathered as data. The analysis was done by following the interpretive approach.FindingsBased on the analysis and discussion, a guide for complementary use of both AT and ANT in IS studies was developed. The guide is divided into two parts, which helps to achieve the objectives of the study: complimentary use of AT and ANT in an IS study and order-of-use of both theories in a study, as depicted in the framework.Originality/valueThis study is original in that it has not previously been published in part or full. The results of the study is intended to be of value to both IS postgraduate students and researchers.

Reluctant managers: Methodist ministers and management

2014 ◽  
Vol 33 (7) ◽  
pp. 680-693 ◽  
Author(s):  
Yvonne Guerrier ◽  
Christopher Bond
Keyword(s):  
Design Methodology ◽  
Small Sample Size ◽  
Small Body ◽  
Small Sample ◽  
Language And Identity ◽  
Structured Interviews ◽  
Content Type ◽  
Size Limits ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to present a research from a study undertaken with Methodist circuit ministers in the UK and those that work closely with them. It considers in what way and to what extent ministers think of themselves as managers and to what extent and in what way they are expected to perform as managers by those they work with. Design/methodology/approach – The research that informs this paper was gathered through a qualitative study which involved in-depth semi-structured interviews with 22 participants both Methodist ministers and those who worked closely with them. Findings – The study shows that, whilst those who work with ministers typically do not problematize management and expect managers to be able to perform management tasks, the ministers themselves are ambiguous about or rejecting of the discourse of management. Research limitations/implications – The relatively small sample size limits generalizability. Practical implications – The study challenges trainers in this context and in other contexts where the “language” of management is contested or rejected to find a discourse of management which is acceptable. Originality/value – The study contributes to the small body of literature on management and the development of managers within religious organizations. It contributes to the literature on managerial identity and the importance of management language in becoming a manager by presenting an example where this language and identity is contested or rejected.

The uncertainties of risk management

2014 ◽  
Vol 27 (3) ◽  
pp. 489-526 ◽  
Author(s):  
Eija Vinnari ◽  
Peter Skærbæk
Keyword(s):  
Risk Management ◽  
Network Theory ◽  
Internal Audit ◽  
Actor Network Theory ◽  
Legal Aspects ◽  
Structured Interviews ◽  
Management Tools ◽  
Content Type ◽  
Internal Auditors ◽  
Multiple Frames

Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as semi-structured interviews are analysed through the lens of actor-network theory to identify the effects of risk management devices in a Finnish municipality. Findings – The authors found that risk management, rather than reducing uncertainty, itself created unexpected uncertainties that would otherwise not have emerged. These include uncertainties relating to legal aspects of risk management solutions, in particular the issue concerning which types of document are considered legally valid; uncertainties relating to the definition and operationalisation of risk management; and uncertainties relating to the resources available for expanding risk management. More generally, such uncertainties relate to the professional identities and responsibilities of operational managers as defined by the framing devices. Originality/value – The paper offers three contributions to the extant literature: first, it shows how risk management itself produces uncertainties. Secondly, it shows how internal auditors can assume a central role in the risk management system. Thirdly, it develops Callon's framing/overflowing framework with the notion that multiple frames are linked and create unexpected dynamics, and applies it to the study on the effects of risk management tools in an internal audit context. It shows how, despite recurring attempts to refine risk management, further uncertainties are continuously produced, thus providing an empirical illustration of how reframing and overflowing intertwine in a continual process.

Domain theory and method theory in management accounting research

2014 ◽  
Vol 27 (8) ◽  
pp. 1308-1338 ◽  
Author(s):  
Kari Lukka ◽  
Eija Vinnari
Keyword(s):  
Conceptual Framework ◽  
Network Theory ◽  
Design Methodology ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Domain Theory ◽  
Content Type ◽  
Theoretical Contribution ◽  
Accounting Research ◽  
Conceptual Clarification

Purpose – The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. Are these two roles explicitly distinguished in management accounting studies? Can this be achieved in an unambiguous manner? Where do ambitions for theoretical contribution lie in management accounting studies that employ method theories? Design/methodology/approach – The authors develop a conceptual framework for analysing possible relationships between domain theories and method theories in studies and illustrate the theoretical arguments with examples from management accounting studies employing Actor-Network Theory (ANT) as their method theory. Findings – There can be various types of relationships between domain theories and method theories, and the theoretical ambition of the analysed studies typically focused on domain theories. However, ambiguity can exist with regard to the location of a study's theoretical ambition. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature. Research limitations/implications – The suggested conceptual clarification assists in the reconciliation of extreme perspectives that relate to management accounting and theory. It will also help researchers to systematically design their own work and evaluate that of others. An increased understanding of how a field develops as a result of interaction with method theories might perhaps alleviate concerns regarding the value of mobilizing the latter. Originality/value – The analysis contributes to the on-going debate on the value and effects of employing method theories, or theoretical lenses, in management accounting research.

scholarly journals Assessing lake-destination image: insights from the industry side

2017 ◽  
Vol 11 (1) ◽  
pp. 5-17 ◽  
Author(s):  
Ana Isabel Rodrigues ◽  
Antónia Correia ◽  
Metin Kozak
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Destination Image ◽  
Structured Interviews ◽  
Content Type ◽  
Management Level ◽  
Tourism Studies ◽  
Textual Data ◽  
Destination Area ◽  
Qualitative Technique

Purpose The literature review reveals that lake tourism and lake-destination areas (LDA) have been particularly absent from destination image (DI) studies over 45 years of research. In fact, there is a lack of research concerning the characteristics of lake tourism, particularly related to the attributes involved in the formation of lake-DI. Therefore, this paper aims to explore lake tourism and lake-DI based on the Alqueva Lake more thoroughly, it being the biggest man-made lake in Europe, as an emerging lake-destination area located in the south of Portugal. Design/methodology/approach Within this, the perceptions of stakeholders professionally involved with this type of destination were examined through 17 semi-structured interviews based on content-analysis as a qualitative technique. Framed by the important contribution of visual-based research in tourism studies, this study adopts two approaches: an attribute-based approach (textual data) and a photo-based approach (visual data), to strengthen the concept, characteristics and dimensions of lake tourism and image attributes applied to this type of destinations. Multiple techniques of extracting data were used, demonstrating the importance of using various techniques in obtaining image attributes as a first step in assessing DIs. Findings The findings revealed textual and pictorial attributes related to lake tourism and LDA, which confirms that although image attributes are universally important, depicting specific attributes is important considering particular types of tourism, such as lake tourism. Originality/value This is a very recent sub-field of DI studies, which justifies its investigation on a theoretical as well as on a practical management level.

Gaining customer centric understanding of retail displays for future innovations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Signe Mørk Madsen
Keyword(s):  
Network Theory ◽  
Decision Process ◽  
Design Methodology ◽  
Actor Network Theory ◽  
Limited Resources ◽  
Technological Innovations ◽  
Display Design ◽  
Content Type ◽  
Retail Display ◽  
Practical Implications

PurposeThe aim of this research is to provide insights for future display design through understanding the processes of sensemaking of retail displays in digitised retail.Design/methodology/approachThe research applies media elicited interviews and engages thematic analysis to understand agency and advance mental models of retail display. Actor Network Theory (ANT) is engaged to flatten the ontology to traverse digital and physical realms as well as more semiotic sources.FindingsThe article presents a system comprising sensemaking processes of displays in digitised retail and traces the blending traits of physical and digital displays labelling an emerging display terminology applicable across realms.Research limitations/implicationsThe participating retail concepts' limited resources for technological innovations plus the customers all being local and recruited through the physical store represent this study's limitations.Practical implicationsThe developed system reveals a process for abandoning the familiar but obsolete understanding of retail displays to replace it with new insights to support the judgement and decision process for designing innovative future displays with a customer centric logic.Originality/valueThe article is novel in flattening the ontology of retail displays to fit an organisational interface perception of the link between customer and retailer.

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