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Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

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Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

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

Keywords

Open Access
Article
Publication date: 25 September 2017

Patrick Nunn and Roselyn Kumar

Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better…

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Abstract

Purpose

Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better understood before effective and sustainable adaptation is possible.

Design/methodology/approach

Understanding past livelihood impacts from climate change can help design and operationalize future interventions. In addition, globalization has had uneven effects on island countries/jurisdictions, producing situations especially in archipelagoes where there are significant differences between core and peripheral communities. This approach overcomes the problems that have characterized many recent interventions for climate-change adaptation in island contexts which have resulted in uneven and at best only marginal livelihood improvements in preparedness for future climate change.

Findings

Island contexts have a range of unique vulnerability and resilience characteristics that help explain recent and proposed responses to climate change. These include the sensitivity of coastal fringes to climate-environmental changes: and in island societies, the comparatively high degrees of social coherence, closeness to nature and spirituality that are uncommon in western contexts.

Research limitations/implications

Enhanced understanding of island environmental and social contexts, as well as insights from past climate impacts and peripherality, all contribute to more effective and sustainable future interventions for adaptation.

Originality/value

The need for more effective and sustainable adaptation in island contexts is becoming ever more exigent as the pace of twenty-first-century climate change increases.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 19 February 2018

Bríd D. Dunne, Katie Robinson and Judith Pettigrew

This paper aims to examine the relationship between psychiatry and occupational therapy in Ireland through a case study of the development of the occupational therapy department…

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Abstract

Purpose

This paper aims to examine the relationship between psychiatry and occupational therapy in Ireland through a case study of the development of the occupational therapy department in St. Patrick’s Hospital, Dublin, from 1935 to 1969. Patronage by psychiatrists was an important factor in the professionalisation of occupational therapy internationally.

Design/methodology/approach

Documentary sources and oral history interviews were analysed to conduct an instrumental case study of occupational therapy at St. Patrick’s Hospital from 1935 to 1969.

Findings

The research identified key individuals associated with the development of occupational therapy at St. Patrick’s Hospital, including psychiatrist Norman Moore, occupational therapy worker Olga Gale, occupational therapist Margaret Sinclair, and social therapist Irene Violet Grey. Occupational therapy was considered by the hospital authorities to be “an important part in the treatment of all types of psychiatric illness” (Board Meeting Minutes, 1956). It aimed to develop patient’s self-esteem and facilitate social participation. To achieve these objectives, patients engaged in activities such as dances, arts and crafts, and social activities.

Originality/value

This study has highlighted the contributions of key individuals, identified the links between occupational therapy and psychiatry, and provided an insight into the development of the profession in Ireland prior to the establishment of occupational therapy education in 1963. Occupational therapy practice at St. Patrick’s Hospital from 1935 to 1969 was congruent with the prevailing philosophy of occupational therapy internationally, which involved treatment through activities to enhance participation in society.

Details

Irish Journal of Occupational Therapy, vol. 46 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

Open Access
Article
Publication date: 13 December 2022

Augusto Bargoni, Jacopo Ballerini, Demetris Vrontis and Alberto Ferraris

This paper aims to explore the impact of brand authenticity dimensions (i.e. aesthetic, symbolism, heritage, originality, quality commitment and virtue) on consumer engagement in…

3215

Abstract

Purpose

This paper aims to explore the impact of brand authenticity dimensions (i.e. aesthetic, symbolism, heritage, originality, quality commitment and virtue) on consumer engagement in the context of social media. This study answers to the need of scholars to understand consumer behaviour towards family and non-family firms’ brand authenticity constructs and for practitioners to find the correct levers to increase consumer engagement.

Design/methodology/approach

Top 10 European family firms with a retrievable Facebook (FB) page from the Global Family Business Index have been selected. Then, the study analysed family firms’ social media consumer engagement versus their non-family business direct competitors on a sample of 21.664 FB posts over a four-year period, leveraging multi-group analysis.

Findings

The results outline that three out of six brand authenticity dimensions posted on FB are statistically arousing more interactions respect to non-authenticity-related contents when posted by family firms. However, there are no statistically significant findings when brand authenticity content is posted by the non-family competitors.

Practical implications

This research is helpful for practitioners and entrepreneurs who might want to strengthen their social media brand strategies. With this regard, the study provides insights on which elements of brand authenticity are perceived by consumers as more engaging and which levers to use when communicating the familiness of the company.

Originality/value

To the best of authors’ knowledge, this is one of the earliest studies crosscutting the family business and brand authenticity literature streams to conduct an empirical analysis based on official FB data with a data set of over 20,000 observations. Moreover, this study assesses that not every dimension of the brand authenticity construct is relevant in the context of social media and that its effectiveness depends on the firms’ familiness.

Details

Journal of Product & Brand Management, vol. 32 no. 5
Type: Research Article
ISSN: 1061-0421

Keywords

Open Access
Article
Publication date: 1 January 2021

Shalamujiang Maitiniyazi and Maurizio Canavari

Dairy products are an essential part of a healthy diet, and dairy is an emerging food industry in China. Meanwhile, the dairy industry is one of the “disaster zones” with quality…

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Abstract

Purpose

Dairy products are an essential part of a healthy diet, and dairy is an emerging food industry in China. Meanwhile, the dairy industry is one of the “disaster zones” with quality and safety issues occurring more frequently in its supply chain than in others. Based on qualitative research focused on consumers in the Northwest and South of China, the present study aims to understand and provide information on consumer perception of food safety in dairy products.

Design/methodology/approach

Nine focus group interviews were carried out from January to April 2018. Altogether, 61 participants (24 males, 37 females, aged 18–60 years) were recruited in four cities. Qualitative content analysis of the data was conducted using Nvivo version 11.4.0.

Findings

A high concern with the safety of dairy products is widespread, particularly among participants with children, who are especially worried about the safety of dairy products. High prevalence of food safety incidents causes consumers to lower their confidence in food safety, and make them pay more attention to the news about food safety incidents. Consumers tend to become less sensitive to price, focusing more on food safety and quality, while purchasing dairy products. Brand and purchase venue are the most important indicators for consumers to determine the quality of dairy products. Safety certification becomes increasingly important.

Research limitations/implications

It has some limitations. The focus group interviews covered different two regions (Northwest and South of China). However, the number of focus groups was limited to nine because of budget constraints. The participants come from Northwest and South of the country, which means that the findings may not apply for another area of the country. A more representative sampling with a larger sample size would be necessary to increase the validity of the study. However, the results can serve as input for further research.

Originality/value

This paper explores the Chinese consumers' perception of food safety and dairy products, consumers' behaviour concerning dairy products based on focus group interviews with consumers. This study offers valuable insights to members of academia, food suppliers and policy-makers.

Details

British Food Journal, vol. 123 no. 5
Type: Research Article
ISSN: 0007-070X

Keywords

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