Disempowerment and empowerment of accounting: an Indigenous accounting context

2016 ◽  
Vol 29 (8) ◽  
pp. 1320-1341 ◽  
Author(s):  
Luisa Lombardi
Keyword(s):  
Qualitative Research ◽  
Oral History ◽  
Indigenous Peoples ◽  
Design Methodology ◽  
Indigenous Australians ◽  
Content Type ◽  
Qualitative Research Methodology ◽  
Conducting Research ◽  
Practical Implications

Purpose The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Design/methodology/approach A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study. Findings The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians. Research limitations/implications Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights. Practical implications As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used “by” Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession. Originality/value This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.

The apprentice experience: the role of interpersonal attributes and people-related generic skills

2021 ◽  
Vol 63 (2) ◽  
pp. 313-327
Author(s):  
Joe Pagnoccolo ◽  
Santina Bertone
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Interpersonal Skills ◽  
Detailed Account ◽  
Self Awareness ◽  
Workplace Relationships ◽  
Generic Skills ◽  
Content Type ◽  
Practical Implications

PurposeThis research explores the training experiences of Australian apprentices in the workplace with a focus on workplace relationships and their link to interpersonal attributes and people-related generic skills among apprentices.Design/methodology/approachQualitative research is conducted, and the authors analysed interview data from 20 apprentices (17 men, three women; average age 25 years) who came from a range of industries and trade sectors.FindingsThese findings revealed common themes around the importance of communication, emotional direct cognition, self-awareness and teamwork during training on the job. This suggests that interpersonal attributes are central to apprentices' practices within their training experiences.Research limitations/implicationsThe findings indicate a need for greater emphasis on the development of interpersonal attributes in training both on the job and within training packages.Practical implicationsThe paper extends the literature on the role of interpersonal skills in the apprentice experience, presents information about young people's challenges in training and points to further investigations needed to explore this phenomenon.Originality/valueAn authentic detailed account is presented of apprentices' interpersonal attributes and people-related generic skills in their training experiences.

Expectations and provocations

2017 ◽  
Vol 17 (4) ◽  
pp. 265-282
Author(s):  
Maria Kmita
Keyword(s):  
Qualitative Research ◽  
Symbolic Interactionism ◽  
Design Methodology ◽  
Research Data ◽  
Ethical Challenges ◽  
Content Type ◽  
Starting Point ◽  
Qualitative Research Methodology ◽  
Hybrid Spaces

Purpose The purpose of this paper is to address participants’ humorous provocations as a part of informal interactions between participants and researcher that can be treated just like the research data. By means of autoethnographic analysis, the author explores the expectations of the researcher and participants that humour research entails and discusses how different expectations are revealed in participants’ provocations. Design/methodology/approach This paper uses an autoethnographic approach to discuss the informal interactions between participants and the researcher gathered during research into staffroom humour. The informal interactions in general and humour specifically were recorded, analysed, coded, interpreted and theorised just like the data on humour between participants. The theoretical framework used in the study combines Goffman’s (1959) version of symbolic interactionism and Solomon et al. (2006) idea of hybrid spaces. Findings The study shows the need for reconsideration of expectations entangled in humour research and proposes to be prepared for unexpected. Expecting unexpected can help stay open minded in the field and in interactions with participants and apply healthy distance towards own research and own expectations. The study shows that whenever certain behaviour was expected and different behaviour was delivered, there was a chance for certain behaviour being interpreted as provocations. Participants’ provocations can result from their own expectations about the research or what they think is expected from them by the researcher and thus they remain subject to different interpretations. Research limitations/implications Further research could investigate and discuss the role of humour in participant-researcher interactions in different research contexts and across different methodologies. Combining and analysing experiences of use of humour from both participants and researchers could allow for creating the guidelines in the use of humour in different research situations. Ethical challenges posed by informal interactions between researcher and participants could be explored further and suggestions as to how to protect the researcher, research and participants in such interactions could be developed. Originality/value This paper aims to be a starting point for a discussion about the understudied relationship between expectations humour research is entangled with and participants’ provocations. The study shows innovative approach to informal interactions between participants’ and researcher which are treated as research data and are theorised using original combination of symbolic interactionism and hybrid spaces. The study contributes to the qualitative research methodology by discussing the ethics of both using humour with participants and recording and analysing informal humorous interactions between participants and the researcher.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

The “Halalification” of tourism

2017 ◽  
Vol 8 (4) ◽  
pp. 558-577 ◽  
Author(s):  
Faiza Khan ◽  
Michelle Callanan
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Market Segment ◽  
Analysis Method ◽  
Review Of Literature ◽  
Primary Research ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose The purpose of this paper is to address the confusing use of terminology associated with tourism undertaken by Muslims and to identify key concerns associated with this type of tourism. Design/methodology/approach This is an exploratory study and adopts a critical review of literature following the evolutionary concept analysis method. Content analysis of popular UK media, UK-based tour operators’ websites and tourism strategies of destinations popular with Muslim tourists were conducted to examine the use of terminology. Findings There is no clear difference between the various terms (halal, Muslim friendly, Islamic, etc.) used. Overall, academia uses the term Islamic tourism, while the industry and media use various terms. Among destinations, however, there is no clear and consistent use of terminology. A key concern of Islamic tourism is the role of certification in assuring travellers and the lack of standardisation of halal certification. Research limitations/implications The paper is based on literature review and secondary data analysis. It lacks primary research. Practical implications This study highlights the need for consistent use of terminology across industry. Another implication is the issue surrounding halal certification of food and the importance of trust in the seller/service provide. Another trend that industry providers need to consider is the growth of the Muslim millennial traveller and the needs of this market segment. Originality/value The paper highlights the importance of studying the Muslim tourist market and provides a starting point for further research. It highlights several issues such as the need to develop a typology of Muslim tourists. Of particular interest is the concern whether halal values in danger of being commodified in the absence of a universal agreed criterion for halal certification.

scholarly journals Stewardship theory: is board accountability necessary?

2017 ◽  
Vol 59 (6) ◽  
pp. 1292-1314 ◽  
Author(s):  
Andrew Keay
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Design Methodology ◽  
Agency Problems ◽  
Stewardship Theory ◽  
Content Type ◽  
General Terms ◽  
Practical Implications

Purpose The purpose of the paper is to demonstrate that notwithstanding the fact that stewardship theory embraces things like trust of directors, their professionalism, loyalty and willingness to be concerned for the interests of others, as well as rejecting the foundations of classic agency problems that are asserted by agency theory, board accountability is as relevant to stewardship theory as it is to agency theory. Design/methodology/approach The paper applies the theory underlying board accountability in corporate governance, which is so often applied both in the corporate governance literature and in practice with agency theory in mind, to stewardship theory. Findings While the idea of accountability of boards is generally associated with an explanation and conceptualisation of the role and behaviour of directors as agents within classic agency theory, the paper demonstrates that board accountability is a necessary part of board life even if the role of directors is explained and conceptualised in terms of stewardship theory. Practical implications The paper suggests some accountability mechanisms that might be employed in a stewardship approach. Originality/value While many authors have talked in general terms about board accountability and its importance, this is the first paper that has engaged in a substantial study that links board accountability directly with stewardship theory, and to establish that accountability is necessary.

What makes court-referred mediation effective?

2014 ◽  
Vol 25 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Amira Galin
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Process And Outcome ◽  
Refusal To Participate ◽  
The Impact ◽  
Practical Implications ◽  
Theoretical Insight ◽  
Insight Into ◽  
Low Rate

Purpose – The purpose of this paper is to obtain insight into court-referred mediation in the Israeli Labor Courts, by analyzing its processes and outcomes, as a function of tactics used by both the disputants and the mediator. Design/methodology/approach – Observation of 103 court-referred mediations, for each of which a detailed process and outcome were documented. Data on disputants' refusal to participate in the mediation was also collected. At the end of each mediation case, disputants were given a questionnaire in which they expressed their satisfaction with the outcome and their evaluation of the mediator's contribution. Findings – A low rate of refusal to participate in court-referred mediation was found. Also, the higher the ratio of soft tactics to pressure tactics employed (by all parties involved) during the process, the higher the rate of agreements. Mediators use significantly more soft tactics than disputants, and are more active in using tactics. The two significant variables that predict the mediation's agreement are the ratio between soft tactics to pressure tactics used by all parties, and mediator contribution to the process. Practical implications – The significant role of soft tactics in the process, outcome, and satisfaction of court-referred mediation may serve as a guideline for disputants and mediators. Originality/value – This unique research, which examines the impact of tactics on court-referred mediation, may provide added and significant theoretical insight into its process and outcome, as well as a better understanding of other “hybrid” (compulsory at the beginning, voluntary at the end) mediations.

Size does matter – span of control in hospitals

2017 ◽  
Vol 31 (2) ◽  
pp. 192-206 ◽  
Author(s):  
Christina Holm-Petersen ◽  
Sussanne Østergaard ◽  
Per Bo Noergaard Andersen
Keyword(s):  
Design Methodology ◽  
Hospital Staff ◽  
Leadership Capacity ◽  
Decision Makers ◽  
Span Of Control ◽  
Content Type ◽  
Frontline Leaders ◽  
Practical Implications

Purpose Centralization, mergers and cost reductions have generally led to increasing levels of span of control (SOC), and thus potentially to lower leadership capacity. The purpose of this paper is to explore how a large SOC impacts hospital staff and their leaders. Design/methodology/approach The study is based on a qualitative explorative case study of three large inpatient wards. Findings The study finds that the nursing staff and their frontline leaders experience challenges in regard to visibility and role of the leader, e.g., in creating overview, coordination, setting-up clear goals, following up and being in touch. However, large wards also provide flexibility and development possibilities. Practical implications The authors discuss the implications of these findings for decision makers in deciding future SOC and for future SOC research. Originality/value Only few studies have qualitatively explored the consequences of large SOC in hospitals.

Employee's lying behavior and the role of self-awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse
Keyword(s):  
Design Methodology ◽  
Deductive Reasoning ◽  
Research Approach ◽  
Self Awareness ◽  
Laboratory Setting ◽  
Content Type ◽  
Quasi Experimental ◽  
Research Findings ◽  
Practical Implications

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.

Promoting authenticity through celebrity brands

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amanda Kennedy ◽  
Stacey M. Baxter ◽  
Alicia Kulczynski
Keyword(s):  
Design Methodology ◽  
Consumer Attitudes ◽  
Purchase Intentions ◽  
Consumer Perceptions ◽  
Positive Outcomes ◽  
Content Type ◽  
Monetary Compensation ◽  
High Level ◽  
Practical Implications

Purpose This paper aims to examine the importance of celebrity brands in influencing consumer perceptions of celebrity authenticity, which drives positive consumer attitudes and intentions. In addition, the notion of low-celebrity investment is investigated as a factor that diminishes the positive outcomes associated with celebrity brands. Design/methodology/approach Study 1 examines the effect of brand situation (endorsement versus celebrity brand) on consumer attitudes and intentions. Studies 2 and 3 investigate the role of celebrity authenticity in explaining the effects observed in Study 1. Study 4 examines celebrity investment as a bound of the phenomenon. Findings Study 1 demonstrates that consumers report heightened attitudes and intentions towards celebrity brands when compared to endorsements. Studies 2 and 3 provide evidence that authenticity explains the effects observed in Study 1. Results of Study 4 show that when consumers are aware of low-celebrity investment, the celebrity is viewed as inauthentic regardless of brand situation. Research limitations/implications This research is limited as it focuses only on known celebrity endorsers who were matched with products that had a high level of fit. In addition, purchase intentions were measured as opposed to the study of actual purchase behaviour. Practical implications This research has important implications for the development of endorsements and celebrity brands by demonstrating that consumers view celebrities as authentic when they are involved with brands for reasons other than monetary compensation. Originality/value This research shows that consumers have heightened attitudes and intentions towards celebrity brands compared to endorsements. This research identifies celebrity authenticity as the process underlying the observed phenomenon. However, celebrity investment is identified as a boundary condition demonstrating that knowledge of low investment results in a celebrity being viewed as inauthentic.

From campfire to coliseum: motivations for using social networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paula Castro Pires de Souza Chimenti ◽  
Marco Aurelio de Souza Rodrigues ◽  
Marcelo Guedes Carneiro ◽  
Roberta Dias Campos
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Exploratory Study ◽  
Design Methodology ◽  
Qualitative Approach ◽  
Content Type ◽  
Media Usage ◽  
Practical Implications ◽  
Collective Narrative

Purpose Through a literature review, a gap has been identified regarding the role of competition as a driver of social network (SN) usage. This study aims to design to address this gap, seeking motivators for SN usage based on how SN consumption may be related to users’ experience of competition. Therefore, the purpose of this study is to investigate the influence of competition in social media usage. Design/methodology/approach The authors used an exploratory qualitative approach, conducting a set of focus groups with young social media users. Data was analyzed with software. Findings Two new drivers for SN use are proposed, namely, competition and collective narrative. Research limitations/implications This is an exploratory study, and it does not seek to generalize results or quantify causal relationships among variables. Practical implications This paper offers SN managers a deeper understanding of key growth drivers for these media. Social implications This research can help society understand and debate the impacts of SNs on users’ lives, providing insights into drivers of excessive usage. Originality/value This paper proposes the following two SN usage drivers yet to be described in the literature: competition and collective narrative.

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