Katrina Pritchard, Helen C. Williams and Maggie C. Miller
Many scholars highlight a need for reflexive methodological accounts to support visual research. Therefore, this paper offers detailed reflection on the methods involved in…
Abstract
Purpose
Many scholars highlight a need for reflexive methodological accounts to support visual research. Therefore, this paper offers detailed reflection on the methods involved in tracing and analysing 248 commercial images of entrepreneurship. This account supports our published work examining entrepreneurial masculinities and femininities, which conceptualised the gendering of entrepreneurial aesthetics, and proposed the significance of image networks in the reproduction of neoliberal ideals.
Design/methodology/approach
Now based on further methodological reflexivity, we offer insights on both the possibilities and challenges of tracing networked images by reviewing four methodological complexities: reflexive engagement with online images; working with and across platforms; tracing as a potentially never-ending process and montage approaches to analysis.
Findings
Our account focuses on a specific form of imagery – commercial images – on a certain representation – the gendered entrepreneur – and on a particular complex site of encounter – online. This work mapped a visual repertoire of gendered entrepreneurship online by tracing visual constructions of entrepreneurial masculinity and femininity. In this paper, we open the methodological “black box” of our study and explain our belief that methodological advances can only be built through exposing our working practice.
Originality/value
Through our detailed reflective account, we aim to open discussions to aid development and use of complex visual methods online.
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Michael Nii Addy, Titus Ebenezer Ebenezer Kwofie, Divine Mawutor Agbonani and Adikie E. Essegbey
Building information modelling (BIM) and augmented reality (AR) are unique technologies in the digitalized construction industry. In spite of the numerous benefits of BIM-AR, its…
Abstract
Purpose
Building information modelling (BIM) and augmented reality (AR) are unique technologies in the digitalized construction industry. In spite of the numerous benefits of BIM-AR, its adoption has been at a relatively slow pace. The purpose of this study is to investigate how the factors within technology–organization–environment (TOE) framework influence the adoption of BIM-AR in the context of construction companies in a developing country.
Design/methodology/approach
By using a mainly deductive quantitative design, survey data were collected from senior management of built environment companies in Ghana using questionnaires. The study adopted a mixture of both purposive and snowball sampling approaches. Partial least squares structural equation modelling was used to analyse how the factors within the TOE framework explain BIM-AR adoption in Ghana.
Findings
Findings from the study show that the top three factors within the TOE framework that facilitate the adoption of BIM-AR include ICT infrastructure within construction firms; the size of the construction firm, which may influence the financial capacity to accommodate BIM-AR; and competitive pressure. The inhibitors of BIM-AR at the company level included external support and trading partners’ readiness.
Research limitations/implications
Implicit is that the significant factors will be useful to policymakers and companies in developing programs that appeal to non-adopters to aid in mitigating their challenges and further enhance BIM-AR adoption.
Originality/value
The value of this paper has been the use of the theoretical framework TOE to explain the adoption factors of BIM-AR in the Ghanaian construction industry. The originality of the paper is further anchored in consideration of BIM-AR, which is quite nascent in emerging countries.
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Claire Harris, Stephanie Perkiss and Farzana Aman Tanima
Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”…
Abstract
Purpose
Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.
Design/methodology/approach
The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.
Findings
Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.
Originality/value
The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.
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The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and…
Abstract
Purpose
The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and their roles in governing crises.
Design/methodology/approach
The empirical case concerns management of the COVID-19 pandemic in Turkey. The analysis is qualitative and based on documents.
Findings
The analysis reveals different enactments of the pandemic multiple: scientific, business, political, patient and household. Within these, accounting representations were used in contention with each other. On the one hand, efforts were made to control the pandemic by testing, quarantines, curfews and other restrictions, supported by the accounts of managerial, political and economic calculations. On the other hand, these accounts were challenged by counter accounts using medical professional calculations.
Originality/value
This study adds new knowledge about the role of calculations in crises by elaborating on the emergence, persistence, transformation and proliferation of accounts that enabled accountingization of the crisis. By understanding the pandemic as an object multiple, I unpack the multiplicity of accounting representations in different enactments. The study also provides new insights into discussions regarding the (in)completeness of accounting. More specifically, different enactments of the pandemic multiple were supported by the perception of completeness among the actors in their accounting representations. The study explored how accounting sustains different versions of objects that existed before accounting while simultaneously trying to relate the different versions: there were both flows and closures between the different enactments of pandemic. In contrast to the argument that the relative completeness of accounting can resolve multiple tensions and that absences trigger innovation, I observed differing interactions among accounting representations while perceived completeness became the source of managing and coordinating the object multiple. That is, accounting is not only used for coordination but also for maintaining the closeness of each enactment of the pandemic.
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Given that previous research examining students’ perceptions of the legitimacy of the campus police (CP) has largely taken place on a single campus and utilized quantitative…
Abstract
Purpose
Given that previous research examining students’ perceptions of the legitimacy of the campus police (CP) has largely taken place on a single campus and utilized quantitative methods, the purpose of this qualitative study was to understand how community context shapes students’ interactions with and perceptions of the CP in two distinct campus settings.
Design/methodology/approach
This study draws on in-depth interviews with 70 undergraduates, including 36 attending a university in a relatively safe, affluent suburban area and 34 attending a university in a high crime, disadvantaged urban area.
Findings
Although participants at both universities appreciated the presence and visibility of the CP, some Suburban U students felt that rather than being protected from outside threats, they were instead policed for engaging in behaviors that they deemed typical of the college experience. Alternatively, Urban U students expressed the opposite of their CP, providing evidence that brief and positive officer-initiated encounters can enhance perceptions of legitimacy, particularly in settings characterized by higher crime rates.
Research limitations/implications
These findings have implications for how the CP can build trust and legitimacy among students to enhance campus safety and foster future compliance and mutual respect.
Originality/value
This study extends the findings of previous research in two important ways. First, it compares two starkly different campus contexts to understand how community setting and local crime rates influence students’ perceptions of the CP, and second, it utilizes both a comparative and qualitative research design.
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Levi Anderson, Lyndel Bates and Lacey Schaefer
The purpose of this study is to examine the impact of a collaboratively designed digital road safety intervention on a sample of young drivers and their self-reported traffic…
Abstract
Purpose
The purpose of this study is to examine the impact of a collaboratively designed digital road safety intervention on a sample of young drivers and their self-reported traffic offending behaviours before and after the digital intervention.
Design/methodology/approach
This research involved surveying young drivers who shared their driving behaviours and views of police legitimacy through both in-person and online surveys. Analytical methods, including descriptives and hierarchical regressions, were used to examine the differences between participants who received the intervention versus those in a control group. Participants were also separated based on their involvement in a police-led road safety program before the intervention.
Findings
The findings of this study indicated that young drivers who received the intervention showed no improvements in their reported offending behaviour immediately following or three months following the delivery of the intervention. However, views of police legitimacy were a significant predictor and correlated with the reported offending behaviour among young drivers.
Practical implications
This study provides critical insights for policymakers and road safety educators by demonstrating the potential and limitations of digital interventions in altering young drivers’ behaviours. The findings suggest that while digital platforms can effectively communicate road safety messages, traditional face-to-face methods like the Life Awareness Workshop program may be more impactful in changing behaviours. Policymakers should consider integrating digital interventions with conventional programs to enhance their effectiveness. Additionally, fostering positive views of police legitimacy can be a crucial strategy in encouraging compliance with road rules among young drivers, thereby improving overall road safety.
Originality/value
This research indicates that while the co-design intervention proved promising to ensure that an evidence-based road safety message would be delivered to young drivers in an appropriate manner, in this case, that did not lead to any significant changes in driver behaviour. These results highlight the difficulty in reaching young drivers to affect a behaviour change digitally and indicate that further research is required.
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Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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Sharif Mahmud Khalid and Chinyere O. Uche
Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to…
Abstract
Purpose
Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.
Design/methodology/approach
This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.
Findings
The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.
Originality/value
This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.
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Stephen D. Risavy, Lindie H. Liang, Yilin Zhao and Elana Zur
The main data used to develop this case were remote, synchronous interviews with the three characters in the case. The authors conducted two interviews with the main character in…
Abstract
Research methodology
The main data used to develop this case were remote, synchronous interviews with the three characters in the case. The authors conducted two interviews with the main character in the case, Geoff Brown, specifically: (1) an initial 30 min interview to determine the fit and focus of the case and to help create the interview protocol for the full case interview (this initial interview was conducted on March 12, 2024); and (2) an hour-long interview to ask targeted questions to fully develop the case narrative (this interview was conducted on March 28, 2024). Geoff Brown was also involved in reviewing drafts of the case, approving the final version of the case and reviewing the assignment questions in this instructors’ manual (IM).
Case overview/synopsis
This case focuses on Geoff Brown, Executive Director at Alberta Chicken Producers (ACP), which is a not-for-profit organization in Alberta, Canada, that is responsible for representing 250 regulated chicken producers. Brown is grappling with what to do with the remote/hybrid work policy at ACP. Part of the impetus for reconsidering this policy was the comments from ACP’s long-tenured Office Manager and Executive Assistant, who had been asking Brown to bring this policy forward to a staff meeting for discussion throughout the past year. Brown now feels ready to move these discussions forward but is unsure of how to proceed and what the best practices would be to ensure that the policy in place for remote work is beneficial for work engagement, individual and organizational work performance, work–life balance, employee relationships and fairness perceptions.
Complexity academic level
The target audience for this case is undergraduate and graduate students taking a course in the disciplines of human resources management or organizational behavior. This case will be especially relevant for a human resources management course when studying the topics of employee benefits (e.g. work–life balance), health and safety (e.g. stress) and work design (e.g. telecommuting), and this case will be especially relevant for an organizational behavior course when studying the topics of motivation (e.g. fairness), communication, organizational culture and decision-making.