Commentary to “Ac-counting for carbon emissions: simulating absence through experimental sites of material politics”

2019 ◽  
Vol 11 (3) ◽  
pp. 641-650
Author(s):  
Pedro Cabral Santiago Faria
Keyword(s):  
Public Perception ◽  
Secondary Data ◽  
Carbon Accounting ◽  
Transport Sector ◽  
Content Type ◽  
The Public ◽  
Material Politics ◽  
History Of ◽  
Avoided Emissions ◽  
Practical Implications

Purpose This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector. Design/methodology/approach This is a commentary based on secondary data analysis. Findings This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations. Practical implications The commentary flags a few areas that could be research focus areas in future. Social implications This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance. Originality/value This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

scholarly journals The future of carbon accounting research: “we’ve pissed mother nature off, big time”

2020 ◽  
Vol 11 (3) ◽  
pp. 477-485 ◽  
Author(s):  
Delphine Gibassier ◽  
Giovanna Michelon ◽  
Mélodie Cartel
Keyword(s):  
Climate Change ◽  
Social Issue ◽  
Carbon Accounting ◽  
Grand Challenge ◽  
Content Type ◽  
Material Politics ◽  
The Future ◽  
Change Climate ◽  
Climate Vulnerability ◽  
Practical Implications

Purpose The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues. Design/methodology/approach The paper is based on a review of current literature on climate change and carbon accounting. Findings The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting. Practical implications The authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers. Social implications The authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and “dispositifs” to tackle this grand challenge. Originality/value This paper switches the authors’ viewpoint on carbon accounting to look at it from a more systemic and social lens.

scholarly journals Closeness and distance: configurational practices for digital ambidexterity in the public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Johan Magnusson ◽  
Jwan Khisro ◽  
Max Björses ◽  
Aleksander Ivarsson
Keyword(s):  
Public Sector ◽  
Secondary Data ◽  
Digital Innovation ◽  
Content Type ◽  
The Public ◽  
Configurational Approach ◽  
Public Sector Organizations ◽  
Practical Implications ◽  
Large Municipality

Purpose The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity. Design/methodology/approach This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data. Findings Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance. Research limitations/implications This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector. Practical implications Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance. Social implications This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services. Originality/value To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.

The influence of creative accounting on the credibility of accounting reports

2018 ◽  
Vol 16 (2) ◽  
pp. 292-310 ◽  
Author(s):  
Essien Ekerette Akpanuko ◽  
Ntiedo John Umoren
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Social Implications ◽  
Survey Method ◽  
Content Type ◽  
The Public ◽  
Creative Accounting ◽  
The Many ◽  
Accounting Reports ◽  
Practical Implications

Purpose The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true valuation of firms, has remained in doubts. The presumed bane for the failure of these reports to live up to expectation has been creative accounting. Most studies view this practice as unethical and should be stopped; others admit that although it contributes to enterprise failures, loss of investments and economic crisis, it as a necessary and legitimate practice. This paper aims to evaluate the extent to which this creativity has contributed to the failures of enterprises, identifies motivations for this practices and the challenges to true and fair reporting and transparent disclosures. Design/methodology/approach The study adopts the survey method. Questionnaire were administered to 80 accountants in banks and other enterprises with parents companies outside Nigeria and secondary data collected on failed enterprises in the world. The data collected were descriptively analysed. Findings The findings were different from findings of previous studies. It was discovered that accounting creativity is euphemism and contributes 90% to the unfair reporting of firms operations. The creativity in those practices is motivated by greed and intended to deceive the public, potential investors and shareholders and increases the rate of enterprise failures at a decreasing rate. However, the study revealed that the many regulations without adequate checks, punishments and rewards complement creative accounting in providing the foundation for make-believe, cosmetic and unfair reporting. Research limitations/implications The use of questionnaire and the subjective nature of the responses are the limitations of this study. Practical implications Improved reporting and valuation of firms are the practical implications. Social implications Reduction in failures may result in loss of employment and other social implications. Originality/value The research is original and born out of the desire to improve accounting reports and shareholders value.

scholarly journals The Complete English Tradesman – business relations, trust, and honesty or ‘let’s rethink the history of relationship marketing’

2015 ◽  
Vol 7 (3) ◽  
pp. 407-422 ◽  
Author(s):  
Mark Tadajewski
Keyword(s):  
Relationship Marketing ◽  
Design Methodology ◽  
Public Perception ◽  
Close Reading ◽  
Customer Requirements ◽  
Content Type ◽  
History Of ◽  
Popular Texts ◽  
Practical Implications ◽  
Business Relations

Purpose – This paper aims to provide a close reading of Daniel Defoe’s The Complete English Tradesman. It makes a case that many of the themes that Defoe engages with are consistent with later arguments offered by relationship marketing scholars. Design/methodology/approach – This is a close reading of one of Defoe’s most popular texts, The Complete English Tradesman. It links this discussion with relationship marketing tenets. Findings – Defoe pays considerable attention to key relational ideas, including the cultivation of a public perception of business honesty, the need to cater to customer requirements, treating the customer as the “idol” of the practitioner and undertaking a variety of actions to ensure that consumers trust the words and actions of the tradesman. Practical implications – This paper highlights how ahistorical debates surrounding relationship marketing have been and calls for a return to the archives. Originality/value – This paper supplements existing research that charts the implications for marketing thought of Defoe’s work, extending this via a juxtaposition of his writing with relational tenets.

Public attitudes towards the employment of ex-offenders with a disability

2017 ◽  
Vol 8 (1) ◽  
pp. 3-12 ◽  
Author(s):  
Adrian Darakai ◽  
Andrew Day ◽  
Joe Graffam
Keyword(s):  
Social Inclusion ◽  
Public Attitudes ◽  
Content Type ◽  
Community Attitudes ◽  
The Public ◽  
The Social ◽  
The Disabled ◽  
History Of ◽  
Employment Needs ◽  
Practical Implications

Purpose Ex-prisoners often face significant challenges in their efforts to find meaningful and stable work, undermining their chances of successful reintegration back into the community. These problems are likely to be compounded for those who have an intellectual disability (ID), given evidence that the disabled generally experience high levels of discrimination when applying for and maintaining jobs. The purpose of this paper is to determine whether members of the public hold different attitudes and expectations towards the employment of ex-offenders who have an ID and a history of criminal offending. Design/methodology/approach Samples of 642 participants, recruited via social media, were presented with vignettes, and then completed a short survey designed to measure their attitudes and expectations towards the employment of ex-offenders. Findings Whilst the presence of a mild ID did not significantly affect community attitudes towards ex-offender employment, it did change expectations about employment outcomes. Research limitations/implications It appears that ex-offenders are perceived as a homogenous group of people, despite actual and substantial differences existing within this population. Practical implications There is a need to actively educate the community about differences between subgroups of ex-offenders in relation to the employment needs of those with an ID. Social implications The social inclusion of ex-offenders with an ID lies at the heart of any effective and progressive criminal justice policy. Originality/value This is one of the only studies that has examined public attitudes towards this group.

Temporarily vulnerable consumers in a bank services setting

2019 ◽  
Vol 33 (5) ◽  
pp. 602-614 ◽  
Author(s):  
Abdelmajid Amine ◽  
Sherazade Gatfaoui
Keyword(s):  
Secondary Data ◽  
Well Being ◽  
Banking Services ◽  
Content Type ◽  
The Public ◽  
Service Relationships ◽  
Vulnerable Consumers ◽  
Early Exploration ◽  
Two Sides ◽  
Practical Implications

Purpose The purpose of this paper is to explore how temporarily vulnerable customers and their bank advisors cope with incidents that occur over the course of their service relationships. Design/methodology/approach A qualitative design based on ten case studies, involving interviews with both sides of the dyad (client–bank advisor) and internal secondary data from the bank, was conducted. Findings The findings show that the two sides of the dyad span a gradation of coping strategies that are enacted to solve the incidents encountered. Thus, temporarily vulnerable consumers turn out to be non-passive in their asymmetrical relationship with advisors and deploy residual resources to co-create solutions. Research limitations/implications The results enrich the knowledge of consumers’ vulnerability insofar as the authors extend the transformative service literature to temporarily vulnerable clients who project themselves beyond the crisis period and consider ensuring satisfactory levels of their well-being. Practical implications The findings suggest that banks can refine their categorization of vulnerable clients by identifying those that remain profitable and for which an effort is worth making, and those in whom it is appropriate to disinvest. They also prompt banks to design supports for the advisors in managing increased stressful interactions with precarious customers. Social implications To prevent the risk of slippage by or exclusion of, vulnerable customers who experience serious banking incidents, the paper points out the necessity to mobilize alternative levers from the public and associative spheres to allow these customers access to a minimum of banking services. Originality/value As an early exploration of transient vulnerable clients, this research fuels the understanding of their capacity to consider co-creating, alongside bank advisors, solutions to the incidents encountered with a view to preserving their well-being and ensuring their social and economic inclusion.

Libor benchmark: practice, crime and reforms

2016 ◽  
Vol 23 (4) ◽  
pp. 1140-1153
Author(s):  
Peter Yeoh
Keyword(s):  
Public Perception ◽  
Negative Impact ◽  
White Collar Crime ◽  
Single Case ◽  
Secondary Data ◽  
Regulatory Oversight ◽  
Content Type ◽  
The Public ◽  
Market Participants ◽  
The Uk

Purpose The purpose of this paper is to trace how and why the market-designed Libor benchmark turned bad, thereby necessitating a regulatory response. Design/methodology/approach The study relies on primary and secondary data in the public domain and complemented by a single-case study. Findings The study demonstrates how and why Libor benchmark rigging led to reforms in the UK and elsewhere. Research limitations/implications The study relying mainly on the secondary data analysis needs to be enhanced by further empirical-based studies. Practical implications Insights generated by the study suggest why it might not be worthwhile for market participants to game the system. Social implications Libor benchmark affects the financial system widely with varying significance to the wider public. With better regulatory oversight, its negative impact is expected to be mitigated considerably. Originality/value The seriousness with which the enforcement agency and judiciary now treat financial crime weakens the earlier public perception that white-collar crime is enforced differently.

Developing ASEAN India partnership for fostering technology development

2015 ◽  
Vol 7 (2) ◽  
pp. 205-218
Author(s):  
Sunil Sahadev ◽  
Pongsak Hoontrakul
Keyword(s):  
Technological Innovation ◽  
Policy Development ◽  
Technology Development ◽  
Trade Flow ◽  
Secondary Data ◽  
Trade Agreement ◽  
Content Type ◽  
Conceptual Paper ◽  
Broad Policy ◽  
Practical Implications

Purpose – This conceptual paper aims to discuss issues relevant to fostering cooperation between India and countries in the ASEAN region in the area of technological innovation. Design/methodology/approach – This is a conceptual paper, based on insights from the existing body of literature and secondary data. Findings – The study looks at the competitiveness of different countries in the ASEAN region and considers their technological competitiveness vis-à-vis India. Broad policy issues related to fostering technological innovation as well as the main advantages of such collaboration are discussed. Research limitations/implications – This is a conceptual paper mainly intended for discussion. Practical implications – The paper provides guidelines for fostering technological innovation and could, therefore, help policy development. Originality/value – Although the Indo-ASEAN free-trade agreement is helping trade flow between the countries in the region, the potential for technological collaborations still lies unutilised. This paper looks at the possibilities for such collaborations and is one of the few papers that consider this line of thinking.

Shapeholders: managing them as allies, partners and significant constituents

2017 ◽  
Vol 45 (5) ◽  
pp. 41-48 ◽  
Author(s):  
Oleksiy Osiyevskyy ◽  
Vladyslav Biloshapka
Keyword(s):  
Business Models ◽  
Social Activism ◽  
Business Success ◽  
Content Type ◽  
Building Relationships ◽  
The Public ◽  
Short Run ◽  
Common Interests ◽  
The Subject ◽  
Practical Implications

Purpose The authors review the concept of building relationships with Shapeholders,: a broad group of players that have no financial stake in the company yet can substantively influence it. The process for doing this is the subject of a new book by Mark Kennedy, Shapeholders: Business success in the age of social activism. Design/methodology/approach The authors examine Mark Kennedy’s framework for managing the firm’s shapeholders, a model composed of seven basic steps (7A’s): Align with a purpose, Anticipate, Assess, Avert, Acquiesce, Advance common interests, and Assemble to win. Findings Managing corporate reputation in alliance with enlightened shapeholders is a potential defense against self-aggrandizing schemes to wantonly maximize shareholder value in the short run. Practical implications Managing shapeholders is part of the messy democratic process that works when power is apportioned fairly among those affected by a firm’s decisions, and this process underpins the winning business models of true market leaders. Social implications Stakeholders previously discredited as mere “mosquitos” have gained new power, particularly when their legitimate concerns and unfair treatment resonate with the interests of a significant segment of the public and influential shapeholders. Originality/value Shapeholders can create enormous opportunities for smart managers capable of effectively engaging with them.

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.

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