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1 – 10 of 46Lana 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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Vicki Antonia Oliveri, Glenn Porter, Chris Davies and Pamela James
In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu…
Abstract
Purpose
In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu Kunti Kurrama and Pinikura (PKKP) Peoples. This paper examines the public response to the damage caused at this culturally sensitive site and identifies cultural heritage protection strategies that emerged in the aftermath of this catastrophic event.
Design/methodology/approach
This research applies a qualitative case study method and analysis of open-sourced official policy documents, media reports and published institutional statements.
Findings
The research identified specific cultural heritage protection strategies, including stakeholder-driven advocacy and shared values approach to business practices to help foster a greater appreciation of the connections between people, objects and lands. Whilst the mining activities were considered lawful, significant gaps in the legislation to protect heritage sites were also exposed.
Originality/value
Using a recent case that occurred in 2020, this paper unpacks how the motivations for accessing minerals can override cultural sensibilities and legal/ethical frameworks established to protect cultural heritage. This paper brings to light the liabilities associated with the mining industry when operating in a culturally significant environment where appropriate due diligence to manage cultural heritage is not thoroughly applied. The paper highlights the role the community can play in demanding improved corporate social responsibility which can, in turn, act as a strategy for cultural heritage protection.
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Isobel Moore, Philip John Archard and Sarah Simmonds
The process of ending mental health support is often not well-attended to in practice or research, and clinicians in UK mental health services lack focused clinical guidance in…
Abstract
Purpose
The process of ending mental health support is often not well-attended to in practice or research, and clinicians in UK mental health services lack focused clinical guidance in this area. This paper aims to report on a service evaluation that sought to understand from clinicians working in a single adult community mental health team (CMHT) their experiences of discharge and issues arising in the process, factors considered in decision-making and what constitutes “good” endings and what support could be helpful to them in navigating this with clients.
Design/methodology/approach
Semi-structured interviews were completed with six members of the multi-disciplinary team and analysed thematically.
Findings
Clinicians described a range of criteria considered in discharge decision-making. Collaboration, planning and preparation were represented as key ingredients for “good” endings. Factors viewed as complicating discharge included complexity and changes in presentation, psychosocial contexts and re-referrals. Perceptions of clients’ feelings (resistance and dependence, fear and anger, relief and gratitude) and varying feelings evoked for clinicians (from little or no reported impact, to pride and confidence, sadness and worry) at the ending of the working relationship were reported. Suggested organisational supports for clinicians with endings and discharges involved opportunities to consult with colleagues, psychological formulation and advice and reflective supervision.
Originality/value
There has been limited empirical attention to practitioner experiences of discharge in the work of CMHTs in a UK context; this practitioner-led evaluation explored clinician perspectives.
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Sohail Ahmad, Afaq Ahmed, Sadia Muzaffar Bhutta and Aisha Naz Ansari
Given the existing quality concerns of higher education (HE), particularly in the global South, the integration of Artificial Intelligence (AI) has been seen as a panacea to…
Abstract
Given the existing quality concerns of higher education (HE), particularly in the global South, the integration of Artificial Intelligence (AI) has been seen as a panacea to improve the quality of teaching learning in HE. AI Chatbots, like ChatGPT, have created profound resonance across HE systems with both positive and negative impacts. Within HE, expectations and concerns related to the quality of HE in general, and teaching learning in particular, loom. It is yet to be investigated how university teachers use AI chatbots in their teaching inside classrooms and its potential to enhance the quality of teaching learning in HE. This chapter sheds light on these questions based on in-depth qualitative interviews with faculty members from six universities in Pakistan. Using a thematic analysis approach, the findings highlight both positive and negative aspects of ChatGPT when used for teaching in HE. Based on the findings, we developed a four-stage framework highlighting faculty members' response to integrating ChatGPT for transforming teaching learning activities. We explain that transformation of teaching learning with AI requires educators to rethink teaching and learning – navigative response – and assess its integration – evaluative response. In conclusion, we discuss how the adoption of AI chatbots provides educators with authentic assessment but will certainly require skills to properly navigate. We further discuss the findings in literature around the quality of HE making some plausible predictions regarding whether chatbots can serve as a quality enhancement tool, mainly in the global South.
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Lucy Currie, Sibusisiwe Tendai Sibanda and Athenkosi Mtumtum
This chapter reports on a study that examined the impact of COVID-19 within a context of poverty and existing emotional vulnerabilities amongst girls in an informal settlement in…
Abstract
This chapter reports on a study that examined the impact of COVID-19 within a context of poverty and existing emotional vulnerabilities amongst girls in an informal settlement in South Africa. Findings highlight the young people's resilience, hope and determination to stand together and draw upon each other's strengths through extremely difficult experiences. Data were collected through a survey with 19 girls aged between 12 and 17 years and analysed using Maslow's theory of human motivation (1943) and Brammer's crisis theory (1985). Living conditions and socio-economic status influenced the girls' experiences of the COVID-19 lockdowns. Social distancing, in particular, was found to be a challenge in their living conditions. Despite this, the study found the girls to be sophisticated caring agents; they were resourceful, supportive of each other and resolute in their plans for the future, despite the impact of the pandemic. Recommendations are made for further research with female adolescents to inform future strategies and interventions in South Africa's informal settlements.
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