scholarly journals Public value and the planet: accounting in ecological reconstitution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hendrik Vollmer
Keyword(s):  
Design Methodology ◽  
Public Value ◽  
Content Type ◽  
The Public ◽  
Accounting Practice ◽  
Public Sector Research ◽  
Politics Of Nature ◽  
Practical Implications ◽  
Tax Accounting

PurposeThis paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.Design/methodology/approachThe process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.FindingsFull-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.Research limitations/implicationsThe association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.Practical implicationsAccountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.Social implicationsBroad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.Originality/valueIn problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.

On the drivers of BNDES credit to Brazilian state governments

2019 ◽  
Vol 11 (2) ◽  
pp. 283-302
Author(s):  
Paulo Rogério Faustino Matos ◽  
Jaime de Jesus Filho
Keyword(s):  
Design Methodology ◽  
State Governments ◽  
Content Type ◽  
The Public ◽  
Brazilian State ◽  
National Economic ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time. Design/methodology/approach The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables. Findings The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES. Practical implications This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil. Originality/value Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.

Instrumental red teaming of “terrorism”: attack-concept gaming to develop comprehension, anticipation and resilience

2019 ◽  
Vol 5 (2) ◽  
pp. 83-94
Author(s):  
Charles Knight
Keyword(s):  
Design Methodology ◽  
Terrorist Attack ◽  
Public Support ◽  
Theoretical Explanation ◽  
Decision Makers ◽  
Content Type ◽  
The Public ◽  
The Matrix ◽  
Practical Implications

Purpose The purpose of this paper is to describe a gaming approach to making key theoretical ideas accessible, understandable and useful for security practitioners confronting “terrorism” in the real world. Design/methodology/approach The tool is instrumental “red-team” matrix gaming: a structured way to first build and then wargame instrumental “terrorist” attack plans. The working assumption is that “terrorist” violence is designed with purpose, and that it reflects Fromkin’s understanding that terrorism is a form of jujitsu to manipulate more powerful opponents into politically and ideologically self-destructive behaviours. By designing and gaming attack plans with political objectives as the focus, practitioners quickly gain a deeper understanding of the processes of violent influence and the role of responders and decision makers. The paper is structured to, first, provide a theoretical explanation of contemporary conflict, focussing on the public support and how violence can be differently designed to political ends. On this foundation, the methods for learning are explained. A “playing-card” technique for setting students objectives in terms of psychological levers, vulnerabilities, political purposes and influence targets is described and options for participants generating scenarios outlined. Then the matrix-gaming approach, where play progresses according to the result of a dice roll applied to a probability based on the merit of participants’ competing arguments is explained with an example. Findings The described method of creating and wargaming terrorist attack plans offers a new and engaging method of exploring and understanding the processes of terrorism while preparing practitioners by potentially developing both their decision making and resilience. Practical implications The method described has potential value for teaching about terrorism by generally improving student engagement, preparing practitioners to respond to terrorism and wider application (of matrix gaming) to other topics. Originality/value This is a novel application of matrix gaming in a simplified format suited for classrooms.

Facebook’s role in crisis response

2015 ◽  
Vol 31 (10) ◽  
pp. 30-32 ◽  
Keyword(s):  
News Media ◽  
Design Methodology ◽  
Reading Time ◽  
Crisis Response ◽  
Content Type ◽  
The Public ◽  
Pertinent Information ◽  
Corporate Crisis ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – This paper notes that, while the public represented on Facebook applies distinct crisis frames in comparison to conventional sources, its frame-setting power is limited. It discovers that it is rather the news media that influences the crisis framing in social media. This paper concludes that the role of the public represented on Facebook appears marginal in comparison to news media that remain a major force in the discursive negotiation of a corporate crisis. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

On the tax-accounting linkage in the European emerging context

2016 ◽  
Vol 6 (3) ◽  
pp. 206-231 ◽  
Author(s):  
Adela Deaconu ◽  
Dan Dacian Cuzdriorean
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
The State ◽  
Content Type ◽  
The Public ◽  
Legal Structures ◽  
State Position ◽  
Practical Implications ◽  
The Eu ◽  
Tax Accounting

Purpose – The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates stakeholders’ theory and an empirical approach based on a survey administrated to professional accountants as preparers of accounts on the financial reporting market. Findings – The findings confirm the hypothesis of Mitchell et al. (1997) that the importance of stakeholders is high if attributes like power, legitimacy and claims urgency are perceived as current. In the Romanian emergent context, for the period 1991-2010, a relatively strong tax-accounting linkage is still identified according to Lamb et al.’s (1998) hierarchy. However, as compared to the absolute dominance observed for the early post-communist stage, the state holds the second position in terms of values of stakeholder attributes, after the shareholders. Practical implications – An increased influence of the accounting bodies, academics and business representatives, who should communicate effectively and constructively with the public structures with respect to enforcement of accounting regulations and the type of organizations involved. The higher focus on IFRS in the EU and in Romania and the evolution of Romanian economic and legal structures lead to the reassessment of the usefulness of IFRS, at least in the case of certain types of organizations. This is also due to the fact that the new IASB framework takes into consideration other types of stakeholders than (actual) shareholders along with the providers of finance from the entity and stewardship perspective. Originality/value – This paper argues that one of the factors of state influence in accounting is the tax-accounting linkage who is still occurs in this context in present. Also, refers to another factor that caused the watering down of the state’ position, namely, the growing impact of IFRS on Romanian financial reporting.

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.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

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.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

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.

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