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1 – 3 of 3This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…
Abstract
Purpose
This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.
Design/methodology/approach
This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.
Findings
This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.
Originality/value
This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.
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Christian Gobert, Evan Diewald and Jack L. Beuth
In laser powder bed fusion (L-PBF) additive manufacturing, spatter particles are ejected from the melt pool and can be detrimental to material performance and powder recycling…
Abstract
Purpose
In laser powder bed fusion (L-PBF) additive manufacturing, spatter particles are ejected from the melt pool and can be detrimental to material performance and powder recycling. Quantifying spatter generation with respect to processing conditions is a step toward mitigating spatter and better understanding the phenomenon. This paper reveals process insights of spatter phenomena by automatically annotating spatter particles in high-speed video observations using machine learning.
Design/methodology/approach
A high-speed camera was used to observe the L-PBF process while varying laser power, laser scan speed and scan strategy on a constant geometry on an EOSM290 using Ti-6Al-4V powder. Two separate convolutional neural networks were trained to segment and track spatter particles in captured high-speed videos for spatter characterization.
Findings
Spatter generation and ejection angle significantly differ between keyhole and conduction mode melting. High laser powers lead to large ejections at the beginning of scan lines. Slow and fast build rates produce more spatter than moderate build rates at constant energy density. Scan strategies with more scan vectors lead to more spatter. The presence of powder significantly increases the amount of spatter generated during the process.
Originality/value
With the ability to automatically annotate a large volume of high-speed video data sets with high accuracy, an experimental design of observed parameter changes reveals quantitively stark changes in spatter morphology that can aid process development to mitigate spatter occurrence and impacts on material performance.
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Matilda Azong Cho, Onisimo Mutanga and Tafadzwanashe Mabhaudhi
This paper aims to apply a socio-ecological systems framework to demonstrate that pastoral adaptation to climate change necessitates a comprehensive approach.
Abstract
Purpose
This paper aims to apply a socio-ecological systems framework to demonstrate that pastoral adaptation to climate change necessitates a comprehensive approach.
Design/methodology/approach
The authors evaluated the depth of knowledge regarding pastoral adaptation in Africa using bibliometric and content-based analyses.
Findings
The analysis of 40 eligible articles, conducted through R Studio, revealed a significant emphasis on climate change adaptation measures. However, there was a noticeable scarcity of research on the role of governance, policy and institutional interventions.
Research limitations/implications
The scope of the research is limited to the African continent.
Practical implications
This research shed light on how inadequate governance structures and insufficient institutional support, particularly in terms of skills and capacity-building, hinder pastoral communities’ resilience. These limitations may potentially affect pastoral livelihoods adversely, with severe consequences for food security and poverty levels in Africa.
Social implications
A comprehensive understanding of the challenges pastoralists face in Africa to adapt to climate change will assist in defining high-level policies and interventions to improve pastoral communities’ adaptation actions.
Originality/value
The study used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses approach to ensure a thorough and systematic investigation. Furthermore, using an established framework and clearly defined methods will greatly aid in replicating the research.
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