scholarly journals The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jonida Carungu ◽  
Roberto Di Pietra ◽  
Matteo Molinari

PurposeThe purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.Design/methodology/approachThis is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.FindingsThe contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.Originality/valueBased on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

2020 ◽  
Vol 25 (3) ◽  
pp. 515-532 ◽  
Author(s):  
Anita Zehrer ◽  
Gabriela Leiß

PurposeThis paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.Design/methodology/approachBuilding on relational leadership theory, the paper makes use of an action research approach using a qualitative single case study to investigate communication barriers and pitfalls in business transition.FindingsThrough action research, interventions were taken in the underlying case, which increased the consciousness, as well as the personal and social competencies of the business family. Thus, business families stuck in ambivalent entanglement understand their underlying motives and needs within the change process, get into closer contact with their emotional barriers and communication hindrances, which is a prerequisite for any change, and break the succession iceberg phenomenon.Research limitations/implicationsFuture research should undertake multiple case studies to validate and/or modify the qualitative methods used in this action research to increase the validity and generalizability of the findings.Practical implicationsGiven the large number of business families in transition, our study shows the beneficial effects action research might have on business families’ communication behavior along a change process. The findings might help other business families to understand the value of action research for such underlying challenges and decrease communication barriers.Originality/valueThis is one of the few studies to have addressed intergenerational communication of business families using an action research approach.


2021 ◽  
pp. 1476718X2110527
Author(s):  
Stephanie Holt ◽  
Cathy Atkinson ◽  
Erica Douglas-Osborn

Children as young as pre-school are experiencing difficulties related to stress, anxiety and inattention which could be supported through the use of mindfulness. However, there is very little research on how to effectively deliver mindfulness approaches within Early Years (EYs) practice. A year-long action research project was conducted with an EYs setting to explore how EYs practitioners can effectively deliver mindfulness, understanding their perceptions of the impact, facilitators and challenges to successful implementation. Findings revealed various facilitating factors including: developing effective and inclusive mindfulness approaches; reflecting on practice; working collaboratively and creating a supportive community. Challenges included issues related to the school context and delivery of mindful approaches. Findings revealed perceived benefits for the children, staff and the EYs setting. Implications for practice suggest it is feasible for school psychologists to support EYs settings to develop mindfulness practices using an action research approach. Future research and study limitations are discussed.


2017 ◽  
Vol 18 (6) ◽  
pp. 857-876 ◽  
Author(s):  
Gisela Cebrián

Purpose This paper aims to present a collaborative action research project conducted at the University of Southampton with the aim to promote curriculum and professional development in education for sustainable development (ESD) and learn from everyday practices of academics. Design/methodology/approach An action research approach guided by participatory and emancipatory approaches was used. An interdisciplinary group of five academic staff members from different subject areas (education; archaeology; electronics and computer sciences; biology; and health sciences) was created with the aim to support the group’s critical reflection and action towards embedding ESD in their teaching practice. Findings The main outcomes of delivery of sustainability teaching achieved through the project and evidences of the impact of the facilitator role are outlined. The facilitator role has enabled reflection and action, together with the identification of specific needs of academics and the factors influencing their engagement and action. Originality/value This research demonstrates the potential of using action research to rethink current practice in embedding ESD and to lead to new practices and actions of communities of practice. The facilitator role and second-order action research can contribute to better decision-making of sustainability as it questions practice, current assumptions and worldviews.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pyemo Afego ◽  
Imhotep Alagidede

Purpose The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed. Design/methodology/approach The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants. Findings The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements. Research limitations/implications This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts. Practical implications Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs. Social implications Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues. Originality/value This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.


Author(s):  
Catherine Forbes

Purpose The purpose of this paper is to highlight the importance of vernacular architecture and traditional knowledge to building resilience in Nepal and the impact of modernisation on that resilience and architectural diversity. Design/methodology/approach Using an action research approach, including field observations and discussions with local community members, artisans, architects, engineers and other international experts, the study examines the resilience of traditional building typologies to natural hazards in Nepal, including earthquake; the changes that have occurred over time leading to the failure and/or rejection of traditional construction; and a review of post-earthquake reconstruction options, both traditional and modern. Findings Although traditional approaches have been cyclically tested over time, this study found that changes in building materials, technologies, knowledge and skills, access to resources, maintenance practices, urban environments and societal aspirations have all contributed to the popular rejection of vernacular architecture following the earthquakes. Research limitations/implications The research is limited to traditional timber and masonry construction in the Kathmandu Valley and surrounding mountain areas. Practical implications To improve resilience the study identifies the need for capacity building in both traditional and modern construction technologies; adoption of approaches that use local materials, knowledge and skills, whilst addressing local timber shortages and access issues; a transparent construction certification system; good drainage; and regular maintenance. Originality/value The study critically evaluates the impact of technological, environmental, social and economic changes over time on the resilience of vernacular housing in Nepal.


2019 ◽  
Vol 25 (2) ◽  
pp. 146-164
Author(s):  
Toyin Ajibade Adisa ◽  
Fang Lee Cooke ◽  
Vanessa Iwowo

Purpose By conceptualising patriarchy in the workplace as a social situation, the purpose of this paper is to examine the prevalence of patriarchal attitudes and their impact on women’s workplace behaviour among Nigerian organisations. Design/methodology/approach The study uses a qualitative research approach, drawing on data from 32 semi-structured interviews with female employees and managers in two high-street banks in Nigeria. Findings The study finds that patriarchy shapes women’s behaviour in ways that undermine their performance and organisational citizenship behaviour (OCB). Furthermore, the study finds that patriarchal attitudes, often practised at home, are frequently transferred to organisational settings. This transference affects women’s workplace behaviour and maintains men’s (self-perceived) superior status quo, whereby women are dominated, discriminated against and permanently placed in inferior positions. Research limitations/implications The extent to which the findings of this research can be generalised is constrained by the limited sample and scope of the research. Practical implications The challenges posed by the strong patriarchy on women’s workplace behaviour are real and complex, and organisations must address them in order to create a fairer workplace in which employees can thrive. It is therefore essential for organisations to examine periodically their culture to ensure that all employees, regardless of gender, are involved in the organisation’s affairs. Furthermore, organisations need to help women become more proactive in combating patriarchal behaviour, which often affects their performance and OCB. This requires organisations to affirm consistently their equal opportunities, equal rights and equal treatment policies. It is essential that organisations take this problem seriously by attaching due penalty to gender discrimination, as this will go a long way in ensuring positive outcomes for women and providing a fairer workplace. Originality/value This study provides empirical evidence that a more egalitarian work environment (in Nigerian banking) will result in improved performance from female employees and organisations. It calls for greater policy and organisational interventions to create a more inclusive work environment and an equal society.


Author(s):  
Andrea Wagemans ◽  
Tamara Witschge

In this article, we discuss how ‘action research’ as an experiential research approach allows us to address challenges encountered in researching a converged and digital media landscape. We draw on our experiences as researchers, co-developers and marketeers in the European Union-funded Innovation Action project ‘INnovative Journalism: Enhanced Creativity Tools’ (INJECT) aimed at developing a technological tool for journalism. In this media innovation process, as in other media practices, longstanding delineations no longer hold, due to converging professional disciplines and blurring roles of users and producers. First, we discuss four features of innovation in the current ‘digital’ media landscape that come with specific methodological requirements: (a) the iterative nature of innovation; (b) converged practices, professions and roles; (c) the dispersed geographic nature of media production and innovation processes and (d) the impact of human and non-human actors. We suggest action research as a possible answer to these requirements of the digital media landscape. Drawing on our experiences in the INJECT project, we illustrate how adopting an action research approach provides insight into the non-linear, iterative and converged character of innovation processes by highlighting: (a) how innovation happens at various moments, in various places and by various people; (b) how perceptions and enactments of professions change over time and (c) how roles are (re)combined and expanded in such a way that clear delineation is not easy. Ultimately, we argue that experiencing convergence through action research enables us to do justice to the complexity of the current media landscape.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Clive R. Kerridge ◽  
Colin Simpson

Purpose This study aims to present the results of a curriculum design intervention, which was undertaken to address the inhibitors and enablers facing international (mainly Chinese) students on a capstone undergraduate strategic management module at a UK university business school. Design/methodology/approach Using an action research approach, the pre-intervention phase identified two main concerns: low levels of student engagement and avoidance of generic academic and language support. The module was subsequently redesigned around a group-based strategic business simulation (requiring collaborative participation of all students), with embedded language and academic support, plus the involvement of bilingual teaching staff. Findings Post-intervention results from the four-year study indicated enhanced academic engagement of international students and a narrowing of the performance (grade) gap between domestic and international students. Practical implications Overall findings should provide strong support for the inclusion of active learning pedagogies in undergraduate business course deliveries, also complementing educational literature that advocates the effectiveness of constructivist pedagogies in mixed-nationality classrooms. Originality/value This study exemplifies a form of participatory action research. The juxtaposition of comments from support and specialist tutors, along with those of students, highlights the validity of views from each stakeholder group.


2018 ◽  
Vol 8 (1) ◽  
pp. 80-93 ◽  
Author(s):  
Matthew Alan Watkins ◽  
Martin Higginson ◽  
Philip Richard Clarke

Purpose The purpose of this paper is to present a case study to discuss approaches taken within a traditional undergraduate degree course to embed employability skills, encourage student uptake of sandwich placement and increase graduate prospects. A number of new initiatives are presented, including working with live industrial clients, formally preparing students for placement applications and the introduction of an externally facing student run design consortium. Alongside these new initiatives, details of the existing sandwich year provision are also considered and their effectiveness. Design/methodology/approach A case study-based action research approach presents changes to a specific undergraduate course, measuring the effectiveness over a four-year period using externally collected national Destination of Leavers in Higher Education (DLHE) data and internal student feedback to assess the long-term effects on employability. Findings The paper considers improvements in the graduate employability over the four year period covered, in particular, an increase in the graduate employability from 81 to 100 per cent and graduate prospects from 62.5 to 95.2 per cent for sandwich students. Data presented also considers additional student feedback correlating with an increase in their preparedness for employment. Practical implications The implications of undertaking the changes highlighted within this paper have been relatively straightforward, due to the small incremental nature of the changes and the opportunities available through the agencies within the university, and should be replicable at least in part at other HE institutions. Originality/value This paper considers the impact of employability initiatives undertaken on a single undergraduate course and how these have affected the employability of graduates over a four-year period, supported by student feedback both internally and externally through national feedback mechanisms. It is anticipated that this research would be beneficial for informing and guiding the development of employability on other undergraduate programmes.


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