scholarly journals The Politics and Struggle of Accountability: A Case Study of Bangladesh’s Ready-Made Garment (RMG) Industry

2021 ◽  
Author(s):  
Maqbool Quraishi
Keyword(s):  
Developing Country ◽  
Codes Of Conduct ◽  
Corporate Accountability ◽  
Diverse Range ◽  
Documentary Sources ◽  
Multi Stakeholder ◽  
Development Literature ◽  
Accountability Practices ◽  
Accountability Initiatives

<p>Accountability mechanisms such as multi-stakeholder accountability initiatives are commonly considered important to improve workers’ rights in developing countries where such rights are allegedly weak and corporate accountability practices often ignore workers’ interests. Several accountability mechanisms have been proposed and developed, but critical accounting and development literature shows accountability remains “elusive” (Belal et al., 2015, p. 55). The focus of this multi-disciplinary study is on codes of conduct (COCs) as an accountability initiative. Existing research points to problems associated with the design and operation of COCs in both developed and developing country contexts. However, these are often treated in a technical and apolitical way with little attention paid to the socio-political contexts in which accountability initiatives are embedded. This study focuses on Bangladesh’s ready-made garment (RMG) industry as a case study. The study critically evaluates the multi-stakeholder accountability initiatives and analyses the views, perspectives, ideologies, contestations and adversarial relations of the key stakeholders regarding the accountability initiatives. To achieve this, the study draws upon Brown’s (2009) dialogic accounting and other scholarly works (i.e., Fougère and Solitander, 2020; Goetz and Jenkins, 2005 and Newell, 2006) based on agonistic democracy theory. This research applies qualitative data collection methods, including interviews with a diverse range of actors and documentary sources. This study extends the recent research that emphasises the possibilities of dialogic accounting to facilitate critiques of neoliberalism and to support democratic development in accounting and accountability practice . In particular, this study extends the previous work by applying dialogic accounting in analysing the accountability initiatives (e.g., Accord and Alliance) within the context of a developing country. By identifying the discourses between powerholders (e.g., multinational brands and retailers, local factory owners) and marginalised groups (e.g., workers) in accountability practices, this study helps to surface the political contestation and provides a basis for advancing understanding of the most effective ways to ensure accountability to and for the marginalised workers. Drawing on the works of dialogic accounting scholars, this study provides an alternative perspective to reimagine accounting and accountability practices. </p>

scholarly journals The Politics and Struggle of Accountability: A Case Study of Bangladesh’s Ready-Made Garment (RMG) Industry

2021 ◽  
Author(s):  
Maqbool Quraishi
Keyword(s):  
Developing Country ◽  
Codes Of Conduct ◽  
Corporate Accountability ◽  
Diverse Range ◽  
Documentary Sources ◽  
Multi Stakeholder ◽  
Development Literature ◽  
Accountability Practices ◽  
Accountability Initiatives

<p>Accountability mechanisms such as multi-stakeholder accountability initiatives are commonly considered important to improve workers’ rights in developing countries where such rights are allegedly weak and corporate accountability practices often ignore workers’ interests. Several accountability mechanisms have been proposed and developed, but critical accounting and development literature shows accountability remains “elusive” (Belal et al., 2015, p. 55). The focus of this multi-disciplinary study is on codes of conduct (COCs) as an accountability initiative. Existing research points to problems associated with the design and operation of COCs in both developed and developing country contexts. However, these are often treated in a technical and apolitical way with little attention paid to the socio-political contexts in which accountability initiatives are embedded. This study focuses on Bangladesh’s ready-made garment (RMG) industry as a case study. The study critically evaluates the multi-stakeholder accountability initiatives and analyses the views, perspectives, ideologies, contestations and adversarial relations of the key stakeholders regarding the accountability initiatives. To achieve this, the study draws upon Brown’s (2009) dialogic accounting and other scholarly works (i.e., Fougère and Solitander, 2020; Goetz and Jenkins, 2005 and Newell, 2006) based on agonistic democracy theory. This research applies qualitative data collection methods, including interviews with a diverse range of actors and documentary sources. This study extends the recent research that emphasises the possibilities of dialogic accounting to facilitate critiques of neoliberalism and to support democratic development in accounting and accountability practice . In particular, this study extends the previous work by applying dialogic accounting in analysing the accountability initiatives (e.g., Accord and Alliance) within the context of a developing country. By identifying the discourses between powerholders (e.g., multinational brands and retailers, local factory owners) and marginalised groups (e.g., workers) in accountability practices, this study helps to surface the political contestation and provides a basis for advancing understanding of the most effective ways to ensure accountability to and for the marginalised workers. Drawing on the works of dialogic accounting scholars, this study provides an alternative perspective to reimagine accounting and accountability practices. </p>

scholarly journals Collaboration as an enabler for circular economy: a case study of a developing country

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jyoti L. Mishra ◽  
Kudzai Dominic Chiwenga ◽  
Khaoula Ali
Keyword(s):  
Developing Countries ◽  
Technology Transfer ◽  
Organizational Learning ◽  
Developing Country ◽  
Circular Economy ◽  
Developing Economies ◽  
Stakeholder Collaboration ◽  
Content Type ◽  
Multi Stakeholder

PurposeThe purpose of this paper is twofold: first, to advance the knowledge of Circular Business Models (BMs) over linear models by focusing on new dynamics which are unique to developing countries and have mostly been overlooked by contemporary literature; and second, to bring to the fore aspects of human-sphere which are currently under-researched in the circular economy (CE) domain. Therefore, the research explores how collaboration can facilitate the transition of a developing country’s economy through the creation of value from circular BMs and human-sphere.Design/methodology/approachTo fulfill the research objectives, the authors apply natural resource-based view (NRBV) theory to an in-depth case study. The authors draw the data from semi-structured interviews and observations in North African manufacturing companies.FindingsIt was found that multi-stakeholder collaboration is pertinent in implementing CE, especially in developing countries. Collaboration between companies, focusing on CE BMs, with other companies/SMEs could lead to technology transfer and organizational learning necessary for resource efficiency (RE) and clean technology (CT) – the basis for CE. The authors propose a model for collaboration as an enabler for CE.Research limitations/implicationsThe analysis found multi-stakeholder collaboration to be an important antecedent to CE implementation in a developing country context. Furthermore, the authors found multinational companies who implement CE BMs generate a beneficial symbiotic relationship with local businesses. These benefits mainly revolve around technology transfer and organizational learning which is necessary for RE and CT – the basis for CE. Therefore, to advance knowledge and practice in this area, the authors propose a model for collaboration as an enabler for CE.Practical implicationsThe authors argue for the importance of collaboration in advancing CE practices which can yield tangible benefits for developing economies.Originality/valueThis paper helps address the lack of theory driven research in CE. The paper is a pioneer in this research field as it proposes a theoretical framework for collaboration in CE drawing on from NRBV.

scholarly journals New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19

2021 ◽  
Vol 12 (4) ◽  
pp. 973-1009
Author(s):  
Radka MacGregor Pelikánová ◽  
Robert Kenyon MacGregor ◽  
Martin Černek
Keyword(s):  
Literature Review ◽  
Human Nature ◽  
Meta Analysis ◽  
Codes Of Conduct ◽  
Value Added ◽  
Codes Of Ethics ◽  
Moral Values ◽  
Ethical Principles ◽  
Multi Stakeholder

Research background: The morality and sustainability depend upon the active engagement of all stakeholders. Businesses might have to observe minimum standards via their corporate social responsibility (CSR), but this does not imply any mandatory and enforceable requirements for their internal documents. Crises such as the COVID-19 pandemic magnify differences and might impact the perception and commitment to ethics and modify preferences. Purpose of the article: Since it is up to each and every business whether it will issue Codes of Ethics or Codes of Conduct (Codes) and how they will project ethical principles, values and concerns in them, it is both illuminative and instrumental to conduct a massive theoretical and literature review, to identify five aspects for exploration of  Codes: (i) human nature (ii) moral values (iii) ethical principles, (iv) reasoning and (v) sustainability pillars, and to perform such an exploration via a case study at the dawn of the COVID-19 pandemic. Methods: Based on a massive theoretical and literature review, five aspects for exploration have been identified and employed in a case study involving twenty Codes of the largest Czech businesses, while focusing on their preferences. This is to be achieved by a holistic advanced content analysis employing meta-analysis and manual Delphi method with Likert scoring by a panel of experts. Findings & value added: The case study reveals that generally Codes prefer (i) Socrates´ perception of human nature, (ii) respect and responsibility as moral values, (iii) the principle of solidarity, (iv) social contract and deontological reasoning and (v) the sustainability social pillar. These findings demonstrate discrepancies and inconsistencies between and also within  these Codes, which often paternalistically reject the multi-stakeholder approach that is needed to overcome COVID-19. This litigates for the appropriateness of this new methodology and encourages further longitudinal case studies entailing more jurisdictions and industries.

Corporate (Non-)Accountability and Human Rights

2018 ◽  
Vol 46 (4-5) ◽  
pp. 503-523
Author(s):  
Stéfanie Khoury
Keyword(s):  
Human Rights ◽  
Global Economy ◽  
Codes Of Conduct ◽  
Washington Consensus ◽  
Corporate Accountability ◽  
Criminal Courts ◽  
Race To The Bottom ◽  
Alternative Approach ◽  
Binding Mechanisms

Abstract The role of business in violations of human rights has been at the heart of international debates for decades. As early as the 1970s attempts were made at the UN by Global South nations (known as the G-77) to establish internationally-binding mechanisms to address corporate violations of human rights. Ultimately, those attempts were watered down into “codes of conduct”. In the early 1990s, the “Washington Consensus” was used to steer states to deregulate and restructure their economies in a race-to-the-bottom that placed emphasis upon integrating the global economy over human rights and environmental protections. Although corporate violations existed before, it was only at this juncture that many human rights cases were brought into public view. Some litigation was pursued, but it was most often in tort, and sometimes in criminal courts. This article argues that the existing regional human rights courts have bolstered corporate human rights, while at the same time have remained on the sidelines of addressing corporate accountability. The emergent ASEAN human rights system has not yet developed a human rights court. The article suggests that there are key grassroots movements shaping human rights discourses around corporate accountability through the region and that these offer exciting prospects for an alternative approach to addressing corporate accountability through a prospective supervisory mechanism.

Laissez-faire localism: Features and emergent themes presented in a case study University Technical College

2018 ◽  
Vol 32 (3) ◽  
pp. 119-125 ◽  
Author(s):  
Dianne L Gomery
Keyword(s):  
School Choice ◽  
Technical College ◽  
Policy Reform ◽  
Single Institution ◽  
Diverse Range ◽  
Self Interest ◽  
Greater Good ◽  
Governance Models ◽  
The University

Education policy reform in England, as enabled by successive governments, has supported the liberalization and supply of an increasing number and diverse range of provision with varying structures and governance models. As such, these reforms have generated a portfolio for parents to exercise school choice. This article explores the discourses surrounding the liberalization of education provision and its implications for technical education, by adopting Hodgson and Spours’ (2012) conceptualization of localism as a lens through which to empirically research one of the former government’s flagship technical institutions – the University Technical College (UTC). Drawing on a series of interviews, the study examines and analyses the concept of localism within the context of a UTC and identifies emergent themes. Importantly, the study’s findings challenge the assumption that institutions will, of their own volition, come together and put aside institutional self-interest for the greater good of the learner and the local and regional skills agenda. The study concludes with recommendations for further research to determine whether the tensions, competitive practices and competition identified at a single institution may be indicative of those experienced more widely across UTCs.

The international spillover of china’s monetary policy: a case study of a developing country

2018 ◽  
Vol 12 (1) ◽  
pp. 52-67
Author(s):  
Ahmad Jafari Samimi ◽  
Seyed Peyman Asadi ◽  
Zahra Sheidaei
Keyword(s):  
Monetary Policy ◽  
Developing Country
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