Accounting, identity, autopoiesis + sustainability

2016 ◽  
Vol 24 (1) ◽  
pp. 36-55 ◽  
Author(s):  
Tehmina Khan ◽  
Rob Gray
Keyword(s):  
Educational Practice ◽  
Accounting Education ◽  
Future Research ◽  
Educational Systems ◽  
Departure Point ◽  
Content Type ◽  
Threatening Information ◽  
The Face ◽  
Life Threatening ◽  
Self Harm

Purpose This paper is prompted by an analysis of accounting and accounting education by Lawrence et al. (2013) in this journal. In that paper, the authors use the theory of autopoiesis to articulate and explore, what they argue is, an inappropriate conservatism in accounting. This aims to develop the insights offered by Lawrence et al., to advance the understanding of autopoiesis and to use the insights from the theory of autopoiesis to try and confront (what we see as) the resistance shown in business and accounting to the possibilities of a more substantive sustainability agenda. Design/methodology/approach The essay takes its departure point as the paper by Lawrence et al. and uses the theory of autopoiesis as a metaphorical lens through which to re-examine accounting, business and educational practice with respect to sustainability. Findings This paper depart somewhat from Lawrence et al.’s arguments and inferences but broadly supports their contentions that accounting and accounting education are autopoietic. Some advances are offered to the theory and some issues for future research are briefly speculated upon. The analysis succeeds in highlighting that the accounting, business and educational systems may well be protecting their “cores” but are doing so by ignoring crucial and life-threatening information. In autopoietic terms, the sub-systems are behaving as closed systems that are causing self-harm and are being psychopathic. It is speculate that accounting educators may be, themselves, acting as autopoietic persons. Research limitations/implications The essay, in identifying some of the empirical weaknesses inherent in the theory of autopoiesis in a social science context, suggests that the persuasiveness or otherwise of the theory will probably lie in the extent to which a reader finds the heuristic plausible and not in any easily testable propositions. The implications, if this limitation is accepted, are, broadly, that accounting and accounting education are acting psychopathically in the face of (arguably) life-threatening data. Practical Implications There are extensive implications for research and policy but only those for education are explored here. Social Implications If the analysis is persuasive, the implication for engagement with the exigencies of sustainability is profound and disturbing. Originality/value The paper has two primary purposes: to challenge and develop debate around Lawrence et al.’s arguments and to use autopoiesis as one explanation for the inertia around sustainability, business and accounting. The paper extends the theory of autopoiesis as articulated in accounting to embrace both the issue of nesting systems and the autopoietic person. The combination of these contributions is combined with Lawrence et al., in offering a substantive challenge to accounting educators: albeit a substantively different one than those authors offered. It is these matters of difference that ultimately challenge the authors’ roles as educators, researchers and accountants.

Educational restoration: a foundational model inspired by ecological restoration

2019 ◽  
Vol 33 (6) ◽  
pp. 1198-1218
Author(s):  
Lisa A.W. Kensler ◽  
Cynthia L. Uline
Keyword(s):  
School Leadership ◽  
Ecological Restoration ◽  
Educational Practice ◽  
Living Systems ◽  
Future Research ◽  
Educational Systems ◽  
Conceptual Foundation ◽  
Content Type ◽  
Whole School ◽  
Systems Model

Purpose The purpose of this paper is to articulate, and advocate for, a deep shift in how the authors conceptualize and enact school leadership and reform. The authors challenge fundamental conceptions regarding educational systems and call for a dramatic shift from the factory model to a living systems model of schooling. The authors call is not a metaphorical call. The authors propose embracing assumptions grounded in the basic human nature as living systems. Green school leaders, practicing whole school sustainability, provide emerging examples of educational restoration. Design/methodology/approach School reform models have implicitly and even explicitly embraced industrialized assumptions about students and learning. Shifting from the factory model of education to a living systems model of whole school sustainability requires transformational strategies more associated with nature and life than machines. Ecological restoration provides the basis for the model of educational restoration. Findings Educational restoration, as proposed here, makes nature a central player in the conversations about ecologies of learning, both to improve the quality of learning for students and to better align educational practice with social, economic and environmental needs of the time. Educational leaders at all levels of the educational system have critical roles to play in deconstructing factory model schooling and reform. The proposed framework for educational restoration raises new questions and makes these opportunities visible. Discussion of this framework begins with ecological circumstances and then addresses, values, commitment and judgments. Practical implications Educational restoration will affect every aspect of teaching, learning and leading. It will demand new approaches to leadership preparation. This new landscape of educational practice is wide open for innovative approaches to research, preparation and practice across the field of educational leadership. Originality/value The model of educational restoration provides a conceptual foundation for future research and leadership practice.

scholarly journals Chinese students’ participation: the effect of cultural factors

2014 ◽  
Vol 56 (5) ◽  
pp. 430-446 ◽  
Author(s):  
Chris S. Hodkinson ◽  
Arthur E. Poropat
Keyword(s):  
Teaching Effectiveness ◽  
Educational Achievement ◽  
Chinese Students ◽  
Educational Practice ◽  
Chinese Student ◽  
Future Research ◽  
Electronic Interaction ◽  
Content Type ◽  
Cultural Elements ◽  
The Impact

Purpose – The purpose of this paper is to provide for Western educators of international Chinese and Confucian Heritage Culture (CHC) students the first integrated review of kiasu, the “fear of missing out”, and its consequences for learning, teaching, and future research. Design/methodology/approach – A review of the economic importance of international Chinese students is provided, followed by consideration of the pedagogical consequences of restricted participation in educational activities by the so-called “silent Chinese student”. Examination of research on international Chinese students and their source cultures established significant gaps and misunderstandings in the generally accepted understandings of CHCs, especially with respect to the actual practices used in Western and Chinese teaching. More importantly, the participation-related implications of kiasu within the context of broader cultural characteristics are described and implications drawn for teaching practices and research. Findings – While many Western university teachers are aware of the “silent Chinese student” phenomenon, few understand its underlying reasons, especially the kiasu mindset and its relationship to other cultural elements. Kiasu actively impedes the interaction of international Chinese students with their teachers and restricts collaboration with peers, thereby limiting educational achievement. Specific tactics for amelioration are reviewed and recommendations are provided, while an agenda for future research is outlined. Practical implications – Western teachers need to normalise and encourage Chinese student participation in class activities using tactics that have been demonstrated to improve outcomes for Chinese students, but that also assist students generally. These include both within-class and electronic interaction tools. Social implications – More culturally sensitive understanding of the impact of cultural differences on teaching effectiveness. While some effective responses to these already exist, further research is needed to expand the skill-set of Western teachers who work with international Chinese students. Originality/value – This paper provides the first systematic integration of the kiasu phenomenon with educational practice and research.

The construction and regulation of collective entrepreneurial identity in student entrepreneurship societies

2019 ◽  
Vol 26 (3) ◽  
pp. 521-538 ◽  
Author(s):  
Päivi Tuulikki Siivonen ◽  
Kirsi Peura ◽  
Ulla Hytti ◽  
Kati Kasanen ◽  
Katri Komulainen
Keyword(s):  
Identity Construction ◽  
Collective Identity ◽  
Affective State ◽  
Educational Practice ◽  
Future Research ◽  
Positive Energy ◽  
Content Type ◽  
Student Entrepreneurship ◽  
Functional Perspective ◽  
Shared Narrative

Purpose The purpose of this paper is to critically investigate how collective identity is constructed and regulated by board members and other active members of student entrepreneurship societies (ESs). Design/methodology/approach A discursive analysis focusing on collective identity construction and regulation based on focus group discussions in two student-led Finnish ESs affiliated with higher education institutions (HEIs). Findings ES members construct and regulate collective entrepreneurial identity based on a shared narrative of entrepreneurship and the affective state of positive energy and thinking, i.e. “positive buzz.” Being entrepreneurial was constructed as having the right kind of mentality to cope with uncertain and rapidly changing working life and to break free of old moulds of working. The shared narrative was coherent, and critical reflection on the values or risks of entrepreneurship was mainly silenced. Research limitations/implications As ESs are a relatively new phenomenon future research could explore ESs in different cultural and regional contexts and compare the identity construction and regulation of ES student members and non-members. Practical implications Strong collective identity and sense of commitment to doing things together may mitigate the pressures of being entrepreneurial and taking charge of one’s life. Social implications Educational practice and research could benefit from better understanding of the informal context in which entrepreneurship education takes place. Originality/value The paper contributes to the relatively new research stream on ESs as student-led entrepreneurial organizations in HEIs. The research demonstrates how ES members participate in constructing a collective and coherent identity that is regulated by shared values and a positive state of mind. This study extends the understanding of ESs from the functional perspective to viewing them as a social community. It contributes to the definition of ESs and the self-understanding of ES actors.

Audit roles and the review process: workpaper preparers’ and reviewers’ differing perspectives

2019 ◽  
Vol 34 (4) ◽  
pp. 438-461 ◽  
Author(s):  
Brandon Ater ◽  
Christine Gimbar ◽  
J. Gregory Jenkins ◽  
Gabriel Saucedo ◽  
Nicole S. Wright
Keyword(s):  
Review Process ◽  
Future Research ◽  
Senior Managers ◽  
Data Set ◽  
Accounting Firms ◽  
Content Type ◽  
Face To Face ◽  
Process Characteristics ◽  
Workpaper Review ◽  
The Face

Purpose This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred methods for performing reviews and the stylization or framing of communicated review comments. Design/methodology/approach A survey was administered in which practicing auditors were asked about workpaper review process prompts, methods and preferences. The survey was completed by 215 auditors from each of the Big 4 accounting firms and one additional international firm. The final data set consists of quantitative and qualitative responses from 25 audit partners, 33 senior managers, 30 managers, 75 in-charge auditors/seniors and 52 staff auditors. Findings Findings indicate reviewers and preparers differ in their perceptions of the review process based on their defined roles. First, reviewers and preparers differ in their perspectives on which factors initiate the review process. Second, the majority of reviewers and preparers prefer face-to-face communication when discussing review notes. Reviewers, however, are more likely to believe the face-to-face method is an effective way to discuss review notes and to facilitate learning, whereas preparers prefer the method primarily because it reduces back-and-forth communication. Finally, reviewers believe they predominantly provide conclusion-based review notes, whereas preparers perceive review notes as having both conclusion- and documentation-based messages. Research limitations/implications This paper advances the academic literature by providing a unique perspective on the review process. Instead of investigating a single staff level, it examines the workpaper review process on a broader scale. By obtaining views from professionals across all levels, this work intends to inspire future research directed at reconciling differences and filling gaps in the review process literature. The finding that reviewers and preparers engage in role conformity that leads to incongruent perceptions of the review process should encourage the consideration of mechanisms, with the potential to be tested experimentally, by which to reconcile the incongruities. Practical implications Results support recent regulator concerns that there are breakdowns in the workpaper review process, and the findings provide some insight into why these breakdowns are occurring. Incongruent perceptions of review process characteristics may be the drivers of these identified regulatory concerns. Originality/value This is the first study to examine current workpaper review processes at the largest accounting firms from the perspective of both preparers and reviewers. From this unique data set, one key interpretation of the findings is that workpaper preparers do not appear to recognize a primary goal of the review process: to ensure that subordinates receive appropriate coaching, learning and development. However, workpaper reviewers do, in fact, attempt to support preparers and work to create a supportive team environment.

Skills and knowledge management in higher education: how service learning can contribute to social entrepreneurial competence development

2019 ◽  
Vol 23 (10) ◽  
pp. 1925-1948 ◽  
Author(s):  
Jantje Halberstadt ◽  
Jana-Michaela Timm ◽  
Sascha Kraus ◽  
Katherine Gundolf
Keyword(s):  
Service Learning ◽  
Social Entrepreneurship ◽  
Qualitative Content Analysis ◽  
Educational Practice ◽  
Future Research ◽  
Small Data ◽  
Learning Approaches ◽  
Structured Interviews ◽  
Data Set ◽  
Content Type

Purpose The purpose of this paper is to elaborate on how service learning approaches are able to foster social entrepreneurship competences. The aim of the paper is to formulate a framework of key competences for social entrepreneurship and to give first insights in how service learning actually has an impact on change in students’ set of competences. Design/methodology/approach This paper uses a mixed-methods approach combining qualitative data collectionmethods of learning diaries of the students and semi-structured interviews, including 40 master’s students studying at a German university in interdisciplinary learning settings and five instructors from the same universities. Analysis was carried out by means of qualitative content analysis. Findings This paper provides empirical insights about the competences that are being fostered by service learning. From these, a framework for social entrepreneurship competences is being derived. Research limitations/implications The set of competences should be further investigated, as it was derived out of a small data set. Therefore, researchers are encouraged to use the set of competences for social entrepreneurship as a basis for future research and on a longer-term perspective, which lead to substantial implications for educational practice. Practical implications This paper includes implications for new perspectives on service learning in the light of the development of a relevant framework for social entrepreneurship competence, having significant implications for educational practice in social entrepreneurship education. Originality/value With this paper, the authors fulfill the need of a framework of social entrepreneurship competences that serves as a foundation for educational practice and further research in the context of service learning and beyond.

scholarly journals In memoriam: Professor David J. Campbell, 1963-2017

2017 ◽  
Vol 8 (5) ◽  
pp. 520-524
Author(s):  
Richard Slack
Keyword(s):  
Collaborative Research ◽  
Environmental Accounting ◽  
Accounting Education ◽  
Policy Implications ◽  
Future Research ◽  
Corporate Accountability ◽  
Accounting Disclosure ◽  
Content Type ◽  
To Come ◽  
Practical Implications

Purpose This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities. Design/methodology/approach The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted. Findings David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him. Research limitations/implications David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area. Practical implications David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum. Social implications The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general. Originality/value David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it.

Facing the challenge of improvisation in project management: a critical review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guilherme Malucelli ◽  
Marcos T.J. Barbosa ◽  
Marly Monteiro de Carvalho
Keyword(s):  
Content Analysis ◽  
Project Management ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Complex Environments ◽  
Content Type ◽  
The Core ◽  
The Face ◽  
Practical Implications

Purpose When plans fail, the form of making it happen leads to improvisation in practice, which is not sufficiently approached yet in the project management (PM) field. The main reason for the lack of research is that improvisation is predominantly seemed in a negative perspective. Due to the relevance of improvisation in the PM field, the purpose of this paper is to investigate how and why improvisation is applied in the PM context. This research address two questions: which are the key topics and studies linked with improvisation in the PM context?: how do the origin factors and the purpose influence improvisation in PM context? Design/methodology/approach A systematic literature review was carried out through the merging of bibliometric analysis and content analysis. The systematic literature review aims to identify and synthesize the research on the theme, applying structured, transparent and replicable procedures for each phase of the process. These studies focus mainly on the identification of literature standards based on publication reviews. The sampling process follows the flow summarized in Figure 1. The searching process was based on two selected databases, the Web of Science and Scopus. The search strings applied were: (improvisation OR bricolage) AND “project management.” Findings The evolution of publications has shown the existence of a growing interest in the articles relating to improvisation and PM in recent years. The literature on improvisation in the PM context, allows to identify the key related constructs, origin factors and purposes. It also identifies the core relation among these constructs. The understanding of the effect of origin factors on the key related constructs was achieved. Improvisation appears not only as a strategy for adapting when dealing with urgent demands, but also as a team skill. Research limitations/implications As a limitation related to the research methods adopted, their exploratory nature is acknowledged, implying some subjectivity in the content analysis of the surveyed sample. The databases, search strings and selection criteria may also have narrowed the research sample. This study shows a lack of research on knowledge management, experience and resilience that can be a drive for future research. Other interesting insights for future research are that some origin factors are more related with some related constructs than others. Practical implications As practical implications, project practitioners can better understand how improvisation is related to PM. The results can bring insights to professionals such as to explore improvisation in uncertainty and complex environments, and to improve aspects like adaptation, intuition and innovation needs. Improvisation can be understood as a way to improve project results considering that it is a mechanism of management in the face of the inherent environment pressure and is related to ones who have experience and is not necessarily a consequence of lack of planning. Originality/value This paper contributes to the current literature in two ways. First, there is in-depth understanding of the literature on improvisation in the PM context, which allows to identify the key related constructs, origin factors and purposes. Moreover, it identifies the core relation among these constructs. Second, understanding of the effect of origin factors on the key related constructs was achieved.

Variables predicting the association between autistic traits and externalizing symptoms among young adults

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
María Álvarez-Couto ◽  
Domingo García-Villamisar ◽  
Gema P. Sáez-Suanes ◽  
María d'Orey Roquete
Keyword(s):  
Autistic Traits ◽  
Externalizing Symptoms ◽  
Externalizing Disorders ◽  
Autism Spectrum ◽  
Future Research ◽  
Content Type ◽  
Hyperactivity Disorder ◽  
Problematic Behaviors ◽  
Self Harm ◽  
Regulation Strategies

Purpose Considering the high comorbidity of autism spectrum disorder (ASD) with externalizing disorders and that ASD is considered as a continuum, which implies the identification of it features in the whole population, the purpose of this paper is to know the characteristics of the association of externalizing symptoms in the population with ASD traits. Design/methodology/approach One hundred and seventeen postsecondary students participated in the study, providing responses to a battery of self-reported tests. Findings The existence of a significant association between ASD and attention deficit hyperactivity disorder (ADHD) (0.519; p < 0.01) was proved. Regression analyses showed that problems in executive functioning, working memory deficits and difficulties in the use of emotion regulation strategies predicted the presence of ADHD traits (F = 36.757, R2 = 62.3%, p < 0. 01) and impulsivity behavior (F = 18.249, R2 = 45.1%, p < 0.01). Research limitations/implications Externalizing symptomatology in people with higher ASD traits is extended to the general population. Future research should study other problematic behaviors, such as aggression or self-harm, to continue generating appropriate interventions. Originality/value The results reported reinforce the study of ASD as a dimensional disorder, in line with the latest advances in the classification of psychopathology. Considering which variables are behind the problematic behaviors allows interventions to be focused on these factors, contributing to their reduction and to the improvement of professional practices.

Harmful or helpful? The role of the internet in self-harming and suicidal behaviour in young people

2014 ◽  
Vol 19 (1) ◽  
pp. 61-71 ◽  
Author(s):  
Jo Bell
Keyword(s):  
Young People ◽  
Support Groups ◽  
Suicidal Behaviour ◽  
Internet Use ◽  
Information Access ◽  
Evidence Base ◽  
Future Research ◽  
The Internet ◽  
Content Type ◽  
Self Harm

Purpose – The internet plays an important role in the lives of self-harming and suicidal young people yet little is known about how internet use influences this behaviour. The purpose of this paper is to examine the evidence base with a view to determining directions for future research and practice. Design/methodology/approach – Literature relating to self-harming and suicidal behaviour, young people, and the internet is reviewed with a focus on content and methodology. Findings – The internet provides access to: “how-to” descriptions of suicide; unregulated/illegal online pharmacies; forums to spread this information; access to others seeking to end their own lives. Such sites are believed to elevate risk amongst vulnerable individuals. Conversely, the internet provides access to intervention and prevention activity, online support groups, advice, and personal chat. These can be a key resource in helping young people. There is a lack of consensus on what constitutes harmful and helpful online exchange, often evidenced in disparity between the perceptions of professionals and users. Research limitations/implications – Research is needed to map out a more accurate picture of suicide and self-harm resources on the internet and to establish a consensus about what constitutes harmful and helpful exchange. This needs to be based on: a comprehensive and informed range of search terms; a clear distinction between types of resource; a clear and consistent rationale for distinguishing and categorizing sites; a systematic replicable methodology for plotting the scope, content, accessibility, and popularity of web resources at a given point in time; the views of young people who use these sites, as well as practitioners and professionals. Practical implications – Practitioners need to: regularly assess the quantity, quality, and nature of self-harm/suicide focused internet use amongst service users; be aware of which sites are most appropriate for particular individuals; promote sites directed at young people that enhance effective coping. Professional mental health organizations need to find ways of ensuring that: they are consistently well represented amongst search results online; sites are readily accessible; more practitioners are trained in text-based communications. Originality/value – This paper offers a framework and rationale for future research and for those involved in service provision, policy, and practice.

The ciliospinal reflex in pentobarbital coma

1999 ◽  
Vol 90 (4) ◽  
pp. 644-646 ◽  
Author(s):  
John C. Andrefsky ◽  
Jeffrey I. Frank ◽  
Douglas Chyatte
Keyword(s):  
Pupil Size ◽  
Pupillary Dilation ◽  
Content Type ◽  
Medical Interventions ◽  
Neurointensive Care Unit ◽  
Pathological Conditions ◽  
Direct Light ◽  
The Face ◽  
Life Threatening ◽  
Fine Print

Object. This study was conducted to delineate the ciliospinal reflex (CSR), which is defined as pupillary dilation caused by a noxious stimulus to the face or head. The authors anecdotally observed that patients in a pentobarbital coma have a CSR that can mimic pathological conditions. A pentobarbital coma obscures the results of the neurological examination in patients with potentially life-threatening cerebral edema; pupil size and reactivity are the only readily monitored signs. Any condition that incorrectly suggests evolving intracranial pathological processes can lead to unnecessary clinical actions.Methods. The authors evaluated six consecutive patients in the neurointensive care unit in whom a pentobarbital coma had been induced, documenting the presence and duration of the CSR. The CSR was always bilateral and symmetrical, manifesting as enlarged (6–8 mm), seemingly nonreactive pupils continuing from 1 to 6 minutes and was usually seen after routine nursing maneuvers. The pupils appeared nonreactive to short flashes of direct light but did react if longer flashes were used.Conclusions. Recognition of the CSR can potentially lead to reduction of unnecessary transportation and complicating medical interventions in critically neurologically ill patients in whom a pentobarbital coma has been induced.

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