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1 – 10 of 62Daring to challenge the status quo impacts innovation. Yet, successful outcomes depend on individual risk-taking and choice to influence others to support new ideas. This…
Abstract
Daring to challenge the status quo impacts innovation. Yet, successful outcomes depend on individual risk-taking and choice to influence others to support new ideas. This Challenging the Status Quo exercise illustrates how leaders use power and influencing tactics to challenge norms by analyzing Donald Trump’s journey as the 45th U.S. President to defy experts and successfully influence followers to support his non-traditional candidacy: businessman lacking political experience becoming leader of the free world. Through integrating videoclips and polls, instructors make power visible, relevant, and thought-provoking as students apply power theory and influencing tactics perspectives to analyze (a) how leaders impact followers’ perceptions, (b) students mutual-influencing strategies, (c) power’s relationship with social identity and privilege, and (d) social impact on innovation via activism and free speech.
Aysha Fleming, Sue Ogilvy, Anthony P. O’Grady, Izaac Green, Cara Stitzlein and Claire Horner
This paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors…
Abstract
Purpose
This paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors test an approach to co-development with this important group who are both preparers and users of natural capital accounts but are not presently included in the research or development of natural capital accounting.
Design/methodology/approach
Seven practicing farm accountants and three accountants with an interest in this area were interviewed to gather responses to prototype farm natural capital accounts and make changes to improve the clarity, relevance and usefulness of the accounts. The paper calls for more work in participatory co-development to speed up the development and implementation of natural capital accounting.
Findings
The authors found that all participants were supportive of the concept of natural capital accounting and the consideration of agricultural ecosystems as assets of a farm business. Most participants could interpret the accounts and saw them as useful and important to improve sustainability outcomes. Participants highlighted the need for 1) the development of reliable, consistent valuation methods that resist manipulation; 2) natural capital accounting to be affordable and provide value to users; and 3) farmers to be supported to apply and report the methods for different objectives and contexts.
Research limitations/implications
Since agriculture is a significant source of greenhouse gas emissions and changes to natural capital in the economy, information included in natural capital accounts of farm businesses is important to inform policy as well as farm management decisions. This research reveals strategies for policy makers to accelerate the supply of this information to enable market and other incentives to address urgent issues related to sustainability. Results of this study are from a limited sample of well-informed individuals and are thus preliminary. However, they highlight the need (and opportunity) to further co-design natural capital accounts in agriculture with farm accountants.
Practical implications
Farm accountants are important stakeholders in the development and implementation of natural capital accounting processes and systems, yet they are currently excluded from the science and standard-setting processes underpinning natural capital accounting. Co-development represents a fundamental shift in how the science around natural capital accounting is done and is an important step towards creating a more transdisciplinary approach to working with users. The authors show how users can be involved in developing natural capital accounting methods, standards and reports.
Social implications
Natural capital accounting is a promising method to help reverse sustainability problems, if it is co-developed with stakeholders to be useful and useable.
Originality/value
To the best of the authors’ knowledge, this research is the first to report on farm accountants’ perceptions of natural capital accounts in agriculture and to present a case study of co-developing natural capital accounts with farm accountants.
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