Art, accounting and technology: unravelling the paradoxical “in-between”

2019 ◽  
Vol 27 (5) ◽  
pp. 789-804 ◽  
Author(s):  
Nicholas McGuigan ◽  
Alessandro Ghio
Keyword(s):  
Design Methodology ◽  
Critical Reflection ◽  
New Technologies ◽  
Empirical Literature ◽  
Technological Changes ◽  
Transformative Power ◽  
Content Type ◽  
Technological Advances ◽  
New Directions

Purpose The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic spaces. In addition, arts ability to protest, challenge, open and inspire may be instrumental to humanise technological advances transforming the accounting profession. Design/methodology/approach This paper draws upon the methodological, theoretical and empirical literature of accounting, technology and art and outlines a research and professional agenda for developing the role of art in the context of accounting and technology. Findings The authors unravel and navigate the paradoxical “in-between” of art, accounting and technology. It emerges that the transformative power of new technologies lies not only in the technologies themselves but also in their ability to extend the possibilities of accounting into the artistic spaces of visualisation, curation performance and disruption. New technologies, combined with artistic spaces, present a unique ability to open up the latent disruptive potential of accounting itself, pushing accounting in new directions towards more humanistic models of multiple narratives. Originality/value The insights of this paper are relevant to open professional and scholarly dialogue that relates accounting, art and technologies during a significant period of disruptive and transformative technological changes. This paper provides new understandings of how art through visualisation, curation, performance and disruption can force accounting researchers and practitioners to challenge the traditionally held views of accounting, opening us towards more futuristic models of accountability.

scholarly journals Operating without operations: how is technology changing the role of the firm?

2018 ◽  
Vol 29 (5) ◽  
pp. 809-833 ◽  
Author(s):  
Christoph Breidbach ◽  
Sunmee Choi ◽  
Benjamin Ellway ◽  
Byron W. Keating ◽  
Katerina Kormusheva ◽  
...  
Keyword(s):  
Operations Research ◽  
Design Methodology ◽  
Service Operations ◽  
Science Literature ◽  
Content Type ◽  
The Past ◽  
Technological Advances ◽  
The Future ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the history and future of service operations, with the goal to identify key theoretical and technological advances, as well as fundamental themes that can help to imagine the future of service operations in 2050. Design/methodology/approach A review of the service operations literature was undertaken to inform a discussion regarding the role that technology will play in the future of service operations. Findings The future of service operations is framed in terms of three key themes – complexity, orchestration, and elasticity. The paper makes three contributions to the service science literature by: reviewing key themes underpinning extant service operations research to frame future trajectories of service operations research; elaborating a vision of service operations in 2050 based on history and technology; and outlining a research agenda for future service operations. Practical implications The case of service automation is used to provide an illustration of how the three themes converge to define future service operations, and in particular, to show how technology is recasting the role of the firm. Originality/value Service operations in the next 30 years will be very different from what it was in the past 30 years. This paper differs from other review papers by identifying three key themes that will characterize and instill new insights into the future of service operations research.

Challenges to ethical publishing in the digital era

2016 ◽  
Vol 14 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Mirjam Jessica Curno
Keyword(s):  
Design Methodology ◽  
New Technologies ◽  
Electronic Publishing ◽  
The Internet ◽  
Publication Ethics ◽  
Electronic Information ◽  
Content Type ◽  
Digital Era ◽  
The Impact

Purpose – The aim of this paper is to lay out some of the more complex issues arising in the area of publication ethics. The impact of electronic publishing and electronic information is a main focus of the paper. Design/methodology/approach – The paper draws in particular upon the work of the Committee on Publication Ethics including illustrative cases discussed at the forum, guidelines and discussion documents. Findings – Three areas are highlighted to stimulate discussion around challenges of publication ethics in the digital era. These are the role of the internet in facilitating misconduct, the issue of confidentiality in publishing and how incentives in research assessments drive author behavior. Originality/value – The paper brings together a variety of issues discussed under the broader umbrella of electronic information and new technologies in publishing.

Envisioning the future role of librarians: skills, services and information resources

2018 ◽  
Vol 39 (1/2) ◽  
pp. 2-11 ◽  
Author(s):  
Philomena W. Mwaniki
Keyword(s):  
Academic Libraries ◽  
New Technologies ◽  
User Needs ◽  
Library Services ◽  
Content Type ◽  
Technological Advances ◽  
Wide Range ◽  
The Future ◽  
Evolution Of Technology

Purpose The purpose of this paper is to conceptualize the future of academic libraries in the era of new user needs, new skills for staff and services offered. The literature shows the evolution of new technologies and the implications they have on the staff, library services and new user needs. The discussions in this paper are surrounded by conceptualization of what the library products and services will be in future academic libraries. It also looks at future studies that explore opportunities for librarians to advance their professional role. Design/methodology/approach This is a literature-based conceptual paper that draws on a wide range of literature that hypothetically looks at the future roles of professional librarians, the collection, services and the evolution of technology on the new user needs. Findings The library today will give the basis for the future librarian’s role, the emerging user needs and impact of service delivery. Technological advances have also affected the establishment of library systems and services offered. The emerging future roles will generally depend on how advanced the libraries are in the region or country including Kenya. Originality/value This paper adds a flexible approach to the skills, services as a role of future librarians.

scholarly journals Robotopias: mapping utopian perspectives on new industrial technology

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rhiannon Firth ◽  
Andrew Robinson
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
New Technologies ◽  
Social Role ◽  
Content Type ◽  
Human Essence ◽  
The Relationship ◽  
Labour Power ◽  
Practical Implications

PurposeThis paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.Design/methodology/approachThe paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.FindingsThe growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.Practical implicationsMapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.Originality/valueBringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

Libraries and technology: Canadian and Malaysian copyright exceptions

2017 ◽  
Vol 38 (8/9) ◽  
pp. 415-425
Author(s):  
Ratnaria Wahid
Keyword(s):  
Comparative Analysis ◽  
Comparative Study ◽  
Design Methodology ◽  
New Technologies ◽  
Technological Development ◽  
Policy Makers ◽  
Content Type ◽  
Extra Effort ◽  
Library Community

Purpose The purpose of this paper is to provide a snapshot and a comparative analysis of copyright exceptions available for libraries. It frames the differences and similarities, leading to discussion as to what extent copyright exceptions help libraries cater the changing technology. Design/methodology/approach This paper introduces the role of copyright exceptions in balancing owners and users interests. It explains evolving libraries activities due to technological development and how copyright exceptions significantly applies. Several factors in Canadian and Malaysian statutes are compared, namely, the rights granted, purposes allowed, beneficiaries affected, works involved, and conditions attached. This signifies to what extent the library exceptions cater to the changing needs and circumstances. It emphasizes the importance of awareness and understanding in order for libraries to serve its role effectively. Findings Both countries consider the use of new technologies in its library exceptions. Malaysian statute adopts a general approach which can either be flexibly or rigidly interpreted. Comparatively, Canada adopts a more specific and detail approach that might restrict beneficial activities. This paper calls for extra effort for policy makers to allow more control of digital works that may serve libraries activities. Originality/value There has not been any comparative study in the library literature on copyright exceptions for libraries in Malaysia and Canada. This study aims to provoke such discussion and how each country may learn from each others practices. It should be useful to the whole library community, particularly to both countries.

scholarly journals The ignorant manager: conceptualising impact with Rancière

2017 ◽  
Vol 9 (2) ◽  
pp. 110-119 ◽  
Author(s):  
Deborah Scott
Keyword(s):  
Professional Development ◽  
Design Methodology ◽  
Critical Reflection ◽  
Work Practices ◽  
Content Type ◽  
Working Practices ◽  
The Individual ◽  
Practical Implications ◽  
Critical Consideration

Purpose The purpose of this paper is to offer a response to expressions in the literature concerning the limitations of critical reflection, using Rancière’s exposition of the role of values and reasonableness to examine how forms of negotiated work-based learning can support learners’ pathways to impact in their organisation. The implications for work applied management in terms of enabling these employees to make an impact are considered. Design/methodology/approach Vignettes illuminate and articulate Rancière’s (1991, 2010) ideas, the vignettes constructed through events experienced and narrated, perhaps imagined, tutorial conversations, assignments and work practices. Such construction of “multiple layers of fiction and narrative imaginings” draws on Sparkes (2007, p. 522). They consider individuals’ negotiation of working practices using ideas developed during their studies, and personal and professional development prompted by unexpected insights into their capabilities, interests, and possible roles. Findings Negotiated work-based learning appears to offer the individual opportunity to take responsibility for action in his/her learning and in his/her workplace, but effect depends on several factors, and can be perceived in different ways. Students’ encounter with autonomy in their studies resonates with Rancière’s belief in equality. In the workplace (becoming “citizens” alongside “reasonable” individuals) their agency might, at best, lead to “reasonable moments”, as they encounter both negative and positive challenges of work applied management. Practical implications Successful utilisation of agency in learning prompts expectations of responsibility and equality in the workplace. Such equality can lead to diverse, unpredicted insights and consequent opportunities for changes in practice. Originality/value This is the first paper to utilise Ranciére’s ideas to offer a critical consideration of both learning provision and workplace practice. Consideration of his profound stance on individuals’ freedom and agency provides rich (but challenging) prompts for analysis of one’s own practice, and the potential for impact when the manager is “ignorant”.

Controlling the boundaries: how to minimize the negative impact of working outside regular hours

2016 ◽  
Vol 24 (6) ◽  
pp. 15-17
Author(s):  
Graham Cole
Keyword(s):  
Design Methodology ◽  
New Technologies ◽  
Negative Impact ◽  
Working Hours ◽  
Business Climate ◽  
Content Type ◽  
Technological Advances ◽  
The Face ◽  
Pertinent Information ◽  
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 Heightened competition has become the norm for most organizations operating in the current business climate. Globalization is often cited as a key reason for this. The seemingly incessant emergence of new technologies is another. In the face of such developments, markets evolve accordingly. With firms facing increasingly tougher challenges, the spotlight on employees has intensified. The extent of technological advances means that work is no longer wholly defined by conventional boundaries of space and time. For many people, normal working hours have become something of an anachronism. The advent of the smartphone is especially significant in this respect. An increasing number of employees are now using these and other similar devices to routinely perform workplace duties in their own time. 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.

Access to bank loans while in bankruptcy: the role of single vs. multiple banking relations

2014 ◽  
Vol 40 (7) ◽  
pp. 724-733
Author(s):  
Anand Jha ◽  
Siddharth Shankar ◽  
Leonard Arvi
Keyword(s):  
Financial Distress ◽  
Design Methodology ◽  
Bank Loans ◽  
Empirical Literature ◽  
Data Set ◽  
Content Type ◽  
Banking Relationships ◽  
Banking Relationship ◽  
And Control

Purpose – The purpose of this paper is to use a unique hand-collected data set from India to investigate whether firms with multiple banking relationships that are in bankruptcy get additional loans more easily than those with a single banking relationship. The authors find that firms that have a single banking relationship increase their bank borrowing by 5 percent every year compared to those with multiple banking relationships. The results are in contrast to the hypothesis that firms choose to have multiple banking relationships to increase the probability of getting additional loans in cases of financial distress. The results are consistent with the hypothesis that a larger number of banks increases the coordination and bargaining costs during bankruptcy and decreases the liquidation value of the assets, and that the banks take that into consideration before making loans. Design/methodology/approach – Regression and control. Findings – The choice of single vs multiple banking relationships is a widely studied topic in the banking literature. A large strand of theoretical and empirical literature argues that multiple banking relationships make it easier for a firm to get additional loans in case of financial distress. The study shows that such may not be the case in instances where bargaining and co-ordination costs due to poor bankruptcy procedures are severe. Originality/value – The authors use a unique hand collected data set from India to investigate if it is easier to get additional loans in bankruptcy for firms with multiple banking relationships compared to those with a single banking relationship.

Critical reflection in leadership development

2019 ◽  
Vol 51 (7/8) ◽  
pp. 409-420
Author(s):  
Yingting Wu ◽  
Oliver Crocco
Keyword(s):  
Leadership Development ◽  
Literature Review ◽  
Design Methodology ◽  
Critical Reflection ◽  
Journal Articles ◽  
Content Type ◽  
Search Terms ◽  
Theoretical Perspectives ◽  
Final Sample

Purpose This paper explores the role of critical reflection in the context of leadership development and how it is measured. The purpose of this paper is to review theoretical and empirical research that captures the application of critical reflection in leadership development. Design/methodology/approach This study is an integrative literature review of peer-reviewed journal articles on critical reflection in leadership development. The search revealed 172 peer-reviewed journal articles based on the search terms. The authors conducted a staged review of the abstracts and identified a final sample of 27 empirical articles and 12 non-empirical articles for review. Findings The findings of this review show that critical reflection is an essential tool for leadership development and has been utilized in a variety of ways and through multiple theoretical perspectives. Despite being relied on heavily in leadership development, the measurement for critical reflection is not well established in the literature. Originality/value The researchers propose a conceptual model that integrates the phases and levels of critical reflection as well as the desired outcomes in leadership development. Implications for leadership development are also discussed.

Reverse technology transfer from the East to the West

2018 ◽  
Vol 21 (3) ◽  
pp. 443-455 ◽  
Author(s):  
Pierre Wolfram ◽  
Nivedita Agarwal ◽  
Alexander Brem
Keyword(s):  
Design Methodology ◽  
New Technologies ◽  
Learning Effects ◽  
Cultural Economic ◽  
Content Type ◽  
Empirical Context ◽  
Changing Role ◽  
Practical Implications ◽  
Shed Light

Purpose The approach of Western companies to internationalise their R&D by establishing R&D sites in emerging markets (EMs) has led to a discussion about the role of R&D in home markets and host markets. The purpose of this paper is to shed light on the evolution of foreign R&D sites of Western companies in EMs and their role using China as the empirical context. Design/methodology/approach The study uses the State Intellectual Property Office database, and investigates about 2,000 patent families of the top 14 Western patent applicants in China. Findings The results indicate a gradual shift from an exploitative to an exploratory role of R&D sites in China. The study also shows evident learning effects on Western R&D from local counterparts. Research limitations/implications The paper motivates further research of R&D internationalisation approaches within EMs, and explores the changing role of local subsidiaries. While the study is only focussed on China, the applicability of the results is limited in context of other countries, due to cultural, economic and legislative differences. Practical implications This study shows the increasing importance of EMs such as China and how these markets, known for imitations and cheap resources, are gradually moving towards innovations and creating new technologies locally. Originality/value Based on the patent analysis, this study shows the growing importance of the local R&D subsidiaries of Western multinationals in China.

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