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Open Access
Article
Publication date: 21 February 2020

Charles J. Margerison and Michelle D. Ravenscroft

This paper considers how online character education applications can be applied by educational practitioners within the school environment to meet curriculum requirements and…

1587

Abstract

Purpose

This paper considers how online character education applications can be applied by educational practitioners within the school environment to meet curriculum requirements and increase the learning opportunities for citizenship education.

Design/methodology/approach

The Draft Curriculum for Wales 2022 is used as an example of how this can be achieved through innovative applications that are linked to the areas of personal development within the Margerison C-Model.

Findings

The five aspects of the framework focus on how practical applications can be used by teachers to enable individual development of character strengths. In particular, reference is made on how technology plays an increasing role in enabling both students and teachers to access learning opportunities.

Practical implications

The paper suggests practical applications to enable the integration of technology into personal and social learning.

Social implications

This aligns with the United Nations Sustainable Development Goal 4, (SDG4), which highlights social–emotional development and learning as a specific area of educational importance.

Originality/value

The paper indicates ways to enhance identity and life-long learning.

Details

Journal of Work-Applied Management, vol. 12 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 22 April 2020

Tony Wall

444

Abstract

Details

Journal of Work-Applied Management, vol. 12 no. 1
Type: Research Article
ISSN: 2205-2062

Open Access
Article
Publication date: 4 November 2020

Nadia Albu, Cătălin Nicolae Albu, Oana Apostol and Charles H. Cho

Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints…

2488

Abstract

Purpose

Mobilizing a theoretical framework combining institutional logics and “imprinting” lenses, this paper provides an in-depth contextualized analysis of how historical imprints affect social and environmental reporting (SER) practices in Romania, a post-communist country in Eastern Europe.

Design/methodology/approach

The authors conduct a qualitative field study with a diverse dataset including regulations, publicly available reports and interviews with multiple actors involved in the SER field in Romania. The authors follow a reflexive approach in constructing the narratives by mobilizing their personal experience and understanding of the field to analyze the rich empirical material.

Findings

The authors identify a blend of logics that combine local and Western conceptualizations of business responsibilities and explain how the transition from a communist ideology to the free market economy affected SER practices in Romania. The authors also highlight four major imprints and document their longitudinal development, evidencing three main patterns: persistence, transformation and decay. The authors find that the deep connections that form between logics and imprints explain the cohabitation of logics rather than their straight replacement.

Originality/value

The paper contributes by evidencing the role of imprints' dynamics in the institutionalization of SER logics. The authors claim that the persistence (decay) of imprints from a former regime such as communism hinders (facilitates) the institutionalization of Western SER logics. Transformation instead has more uncertain effects. The pattern that an imprint takes hinges upon its usefulness for business interests.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 1 August 2020

Jill Atkins and Warren Maroun

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and…

3753

Abstract

Purpose

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

Design/methodology/approach

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

Findings

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

Research limitations/implications

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

Practical implications

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

Originality/value

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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