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Available. Open Access. Open Access
Article
Publication date: 14 June 2019

Jaswant Kaur Bajwa, Bobby Bajwa and Taras Gula

The purpose of this paper is to describe the components, structure and theoretical underpinnings of a cognitive remediation intervention that was delivered within a supported…

1843

Abstract

Purpose

The purpose of this paper is to describe the components, structure and theoretical underpinnings of a cognitive remediation intervention that was delivered within a supported education program for mental health survivors.

Design/methodology/approach

In total, 21 participants enrolled in the course Strengthening Memory, Concentration and Learning (PREP 1033 at George Brown College (GBC)) with the diagnosis of depression, anxiety, PTSD, ED and substance use disorder were included in the research. After a baseline assessment, participants completed 14 week cognitive remediation training (CRT) protocol that included six essential components that were integrated and implemented within the course structure of the supported education program at GBC. This was followed by a post-training assessment.

Findings

Analysis of the participants’ performance on CRT protocol using computerized games showed little significant progress. However, the research found a positive change in the self-esteem of the participants that was statistically significant and the findings also aligned with the social and emotional learning framework.

Research limitations/implications

One of the limitations in the research was the use of computer-assisted cognitive remediation in the form of the HappyNeuron software. The value and relevance of computer assisted needs are to be further examined. It seems that the implementation of the course that explicitly address cognitive challenges creates a supportive environment can be helpful.

Practical implications

Despite the mixed results and the few limitations associated with the CRT intervention reported in the research, the study offers reminders of the complexity of cognitive remediation and all the factors involved that need to be taken into consideration.

Social implications

This research created explicit space for addressing some of the implicit assumptions about the cognitive abilities when in post-secondary education.

Originality/value

This work is based on author’s previous work on cognitive remediation research within the supported education setting.

Details

Journal of Research in Innovative Teaching & Learning, vol. 12 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 December 2023

Dean Neu and Gregory D. Saxton

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…

1103

Abstract

Purpose

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

Design/methodology/approach

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

Findings

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

Research limitations/implications

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

Originality/value

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 December 2023

Selena Aureli, Eleonora Foschi and Angelo Paletta

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…

2837

Abstract

Purpose

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Design/methodology/approach

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

Findings

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

Research limitations/implications

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

Practical implications

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

Social implications

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

Originality/value

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 April 2022

Erin Jade Twyford, Farzana Aman Tanima and Sendirella George

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

3353

Abstract

Purpose

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

Design/methodology/approach

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Findings

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

Research limitations/implications

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

Originality/value

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 January 2023

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…

8370

Abstract

Purpose

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

Design/methodology/approach

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

Findings

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Research limitations/implications

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 October 2024

Cemil Eren Fırtın

The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and…

312

Abstract

Purpose

The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and their roles in governing crises.

Design/methodology/approach

The empirical case concerns management of the COVID-19 pandemic in Turkey. The analysis is qualitative and based on documents.

Findings

The analysis reveals different enactments of the pandemic multiple: scientific, business, political, patient and household. Within these, accounting representations were used in contention with each other. On the one hand, efforts were made to control the pandemic by testing, quarantines, curfews and other restrictions, supported by the accounts of managerial, political and economic calculations. On the other hand, these accounts were challenged by counter accounts using medical professional calculations.

Originality/value

This study adds new knowledge about the role of calculations in crises by elaborating on the emergence, persistence, transformation and proliferation of accounts that enabled accountingization of the crisis. By understanding the pandemic as an object multiple, I unpack the multiplicity of accounting representations in different enactments. The study also provides new insights into discussions regarding the (in)completeness of accounting. More specifically, different enactments of the pandemic multiple were supported by the perception of completeness among the actors in their accounting representations. The study explored how accounting sustains different versions of objects that existed before accounting while simultaneously trying to relate the different versions: there were both flows and closures between the different enactments of pandemic. In contrast to the argument that the relative completeness of accounting can resolve multiple tensions and that absences trigger innovation, I observed differing interactions among accounting representations while perceived completeness became the source of managing and coordinating the object multiple. That is, accounting is not only used for coordination but also for maintaining the closeness of each enactment of the pandemic.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 March 2020

Laura Cortellazzo, Sara Bonesso and Fabrizio Gerli

The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has…

4971

Abstract

Purpose

The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has paid limited attention to the intangible aspects of human capital, namely behavioural competencies that may have an impact on the entrepreneur's ability to take advantage of international opportunities. This study addresses this gap, identifying the behavioural competencies that distinguish entrepreneurs who pursue a stronger internationalisation expansion beyond the European market.

Design/methodology/approach

A competency modelling process is implemented for a sample of Italian entrepreneurs. Data on behavioural competencies are obtained through the coding of behavioural event interviews administrated to the entrepreneurs. Export intensity is adopted as a performance criterion to classify the entrepreneurs.

Findings

Three behavioural competencies (change catalyst, teamwork and organisational learning orientation) emerged as more significantly activated by entrepreneurs who show a higher export intensity in the global market.

Research limitations/implications

The exploratory nature of the study, conducted in a small sample and in a specific geographical area, may reduce the generalisability of the findings.

Practical implications

Entrepreneurs can become aware of the behavioural competencies needed for the implementation of internationalisation processes. Additionally, training programmes can be designed to promote the development of these behaviours.

Originality/value

Bridging the literature on international entrepreneurship, cross-cultural studies and competency-based research, this study highlights the role of behavioural competencies in the internationalisation process from a micro level of analysis. This article proposes a competency framework that can be adopted to assess a broader portfolio of entrepreneurs' behaviours.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 July 2022

Joanna Dyczkowska, Joanna Krasodomska and Fiona Robertson

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for…

2713

Abstract

Purpose

Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for shareholders. This paper aims to explore whether and how business organisations have applied stakeholder capitalism principles (SCPs) during the COVID-19 pandemic and how these efforts were communicated in integrated reports.

Design/methodology/approach

This study is based on the content analysis of the text extracted from the integrated reports of 22 companies categorised as excellent in the 2020 EY Excellence in Integrated Reporting Award 2020. The research material consisted of paragraphs that reflected how the company observed the SCPs in practice.

Findings

The stakeholder responsibility principle was the most represented by the examined companies, followed by the principles of continuous creation, stakeholder engagement and stakeholder cooperation. The COVID-19 pandemic has propelled the necessity of implementing innovative solutions to counteract the virus's spread. It has also spurred the need for two-way digitalised communication between the executives and stakeholders. The new situation also required collaborative approaches in the forms of partnerships, joint initiatives and programmes to ensure employee safety and help communities recover from the social and economic impacts of the pandemic.

Originality/value

This study links SC with integrated reporting (IR) and contributes to the literature by providing new insights into how SCPs have been applied during the COVID-19 pandemic. This discussion suggests that whereas these principles determine how the companies must act to satisfy stakeholders expectations, integrating reporting may help develop a report that is stakeholder-oriented and which responds to their information needs.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 February 2023

Zala Metelko and Jasna Maver

This study investigates how important the preprint arXiv is for Slovenian scientists, whether there are differences between scientific disciplines and the reputation of arXiv…

964

Abstract

Purpose

This study investigates how important the preprint arXiv is for Slovenian scientists, whether there are differences between scientific disciplines and the reputation of arXiv among Slovenian scientists. We are also interested in what advantages and disadvantages scientists see in using arXiv.

Design/methodology/approach

A voluntary sample of active researchers from the scientific fields covered by arXiv was used. Data were collected over 21 days in September 2021 using a 40-question online survey. In addition to descriptive statistics, nonparametric statistical methods such as Pearson's chi-squared test for independence, Kruskal-Wallis' H-test and Mann-Whitney's U-test were applied to the collected data.

Findings

Among Slovenian scientists there is a wide range of different users of arXiv. The authors note differences among scientific disciplines. Physicists and astronomers are the most engaged, followed by mathematicians. Researchers in computer science, electrical engineering and systems science seem to have recognized the benefits of the archive, but are still hesitant to use it. Researchers from the other scientific fields participated in the survey to a lesser extent, suggesting that arXiv is less popular in these scientific fields. For Slovenian scientists, the main advantages of arXiv are faster access to knowledge, open access, greater impact of scientists' work and the fact that publishing in the archive is free of charge. A negative aspect of using the archive is the frustration caused by the difficulties in assessing the credibility of articles.

Research limitations/implications

A voluntary sample was used, which attracted a larger number of researchers but has a higher risk of sampling bias.

Practical implications

The results are useful for international comparisons, but also provide bases and recommendations for institutional and national policies to evaluate researchers and their performance.

Originality/value

The results provide valuable insights into arXiv usage habits and the reasons for using or not using arXiv by Slovenian scientists. There is no comparable study conducted in Slovenia.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Lana 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…

1001

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.

Details

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

Keywords

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