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Open Access
Article
Publication date: 17 July 2024

Amanda Curry

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor…

Abstract

Purpose

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Design/methodology/approach

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

Findings

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

Originality/value

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 September 2024

Tsitsi Trina Magadza, Christo Coetzee and Leandri Kruger

This article demonstrates how psycho-sociological concepts have a place in disaster risk sciences. It draws attention to the relationship between risk perception and disaster…

Abstract

Purpose

This article demonstrates how psycho-sociological concepts have a place in disaster risk sciences. It draws attention to the relationship between risk perception and disaster management from Western and traditional viewpoints.

Design/methodology/approach

This paper is conceptual and draws from published works. The systematic literature review (SLR) methodology was adopted to analyse existing literature on the subject matter.

Findings

Risk perception evolved over centuries and disciplines until it found applicability in modern times. Despite the proliferation of western science-based approaches to risk perception, Indigenous knowledge systems still hold sway over communities’ understanding of risk. These perspectives are enshrined in religious and cultural convictions that become the lenses through which a society assigns cause, effect and remedy to risk events. A deeper understanding of these convictions enables disaster risk management strategies to be better accepted by those at risk and to align with their lived realities.

Originality/value

Risk perception becomes the lens through which we better understand the realities and complexities of populations at risk. Indigenous knowledge systems have a strong influence on society’s perception of risk and if they are not harnessed and studied, they will stand in conflict with Western approaches. Hence, the study of the nexus between risk perception and disaster management presents an opportunity for policymakers and practitioners to design risk management solutions that have a higher chance of acceptance and sustainability.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 26 August 2024

Stelvia V. Matos, Martin C. Schleper, Jeremy K. Hall, Chad M. Baum, Sean Low and Benjamin K. Sovacool

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to…

1206

Abstract

Purpose

This paper aims to explore three operations and supply chain management (OSCM) approaches for meeting the 2 °C targets to counteract climate change: adaptation (adjusting to climatic impacts); mitigation (innovating towards low-carbon practices); and carbon-removing negative emissions technologies (NETs). We suggest that adaptation nor mitigation may be enough to meet the current climate targets, thus calling for NETs, resulting in the following question: How can operations and supply chains be reconceptualized for NETs?

Design/methodology/approach

We draw on the sustainable supply chain and transitions discourses along with interview data involving 125 experts gathered from a broad research project focused on geoengineering and NETs. We analyze three case studies of emerging NETs (biochar, direct air carbon capture and storage and ocean alkalinity enhancement), leading to propositions on the link between OSCM and NETs.

Findings

Although some NETs are promising, there remains considerable variance and uncertainty over supply chain configurations, efficacy, social acceptability and potential risks of unintended detrimental consequences. We introduce the concept of transformative OSCM, which encompasses policy interventions to foster the emergence of new technologies in industry sectors driven by social mandates but lack clear commercial incentives.

Originality/value

To the best of the authors’ knowledge, this paper is among the first that studies NETs from an OSCM perspective. It suggests a pathway toward new industry structures and policy support to effectively tackle climate change through carbon removal.

Details

International Journal of Operations & Production Management, vol. 44 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

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