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Article
Publication date: 1 April 2004

D.G. Gouws and A. Rehwinkel

Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of…

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Abstract

Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general dissatisfaction with the existing accounting paradigm. This article therefore presents a transdisciplinary approach aimed at creating a new accounting paradigm. The discipline of accounting is challenged by blending the limitations within the present paradigm with the discoveries in physics and quantum mechanics. This study shifts the attention to those aspects of reality that characterise today’s accelerated social change, disorder, instability, diversity, disequilibrium and non‐linear relationships – all with a heightened sensitivity to the flow of time. By interpreting financial accounting and reporting from this perspective, new perspectives are offered from a holistic paradigm of transcendence in relation to the arrow of time and information capacity.

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Publication date: 16 August 2014

Duane Windsor

A proposed typology of moral exemplars in business highlights instances selected to illustrate standards for inclusion. The typology distinguishes among champions, heroes, and…

Abstract

Purpose

A proposed typology of moral exemplars in business highlights instances selected to illustrate standards for inclusion. The typology distinguishes among champions, heroes, and saints as different kinds of business exemplars. The typology reflects variations in both specific decision conditions and moral value emphases of business actors. The typology also differentiates moral exemplars from moral neutrals (i.e., amoral actors) and moral sinners (i.e., moral value scofflaws). The objective is to advance understanding of moral character and moral courage in business settings.

Methodology/approach

The methodology combines original conceptual argument and brief case summaries taken from available literature. The chapter is not a systematic survey of literature but cites key works. Construction of the typology involved iteration between conceptual development and case interpretation.

Findings

The chapter separates business cases into private business and public business, and applies Adam Smith’s distinction between citizenship and good citizenship. An additional distinction is made between extreme conditions and normal conditions. Moral heroism in business is restricted to life-and-death or strongly analogous situations in extreme conditions such as hazardous whistleblowing. Moral sainthood in business involves extreme maximization of a single value going far beyond simple compliance with legal requirements and typical ethical norms – Smith’s definition of citizenship. Moral championing in business concerns some degree of lesser self-sacrifice in defense of important values reflecting Smith’s definition of good citizenship.

Research Limitations and Implications

The chapter is a selection of literature undertaken in iteration with the conceptual development effort. The original research aspect of the chapter is thus quite limited. The author is not positioned to judge the accuracy of published information, for or against a particular instance. The classifications thus depend on whether the instance would, if the generally reported facts are basically accurate, serve as a reasonable illustration of standards for inclusion. Criticisms have been made concerning some of the instances discussed here.

Practical Implications

The emphasis is on providing standards for defining moral exemplars for business to suggest how much can be accomplished in business through moral influence.

Originality

The conceptual contribution is original, although drawing on the philosophical literature debate about saints and heroes. The chapter treats exemplar as the overarching construct, separated into three kinds: heroes, saints, and champions. Sinner is implicit in the notion of saint. The chapter adds moral champions and moral neutrals to isolate moral heroism. The cases exist in the literature, but have been combined together here for the first time.

Details

Moral Saints and Moral Exemplars
Type: Book
ISBN: 978-1-78350-075-8

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Book part
Publication date: 8 July 2010

Jurgen Brauer and John Tepper Marlin

Purpose – The chapter reports on an attempt to compute the size of gross world product (GWP) under the assumption that all violence ceases.Methodology/approach – Spreadsheet-based…

Abstract

Purpose – The chapter reports on an attempt to compute the size of gross world product (GWP) under the assumption that all violence ceases.

Methodology/approach – Spreadsheet-based simulations, given seed values taken from extensive literature review; this is done, for 2007, in nominal foreign exchange–based US dollars (USD) as well as in purchasing power parity (ppp)–based dollars (international dollars).

Beneficial economic effects from more internal peace (nonviolence within countries) as well from external peace (nonviolence between and among countries) are calculated for each of 140 countries. In addition, we compute sectoral economic effects for the United States.

Findings – For 2007, the simulations suggest that in a state of nonviolence the world economy could have been larger by 4.8 trillion dollars, or 8.7 per cent of actual GWP, when measured in nominal, foreign exchange–based USD, or by 6.0 trillion international dollars, or 9.2 per cent of GWP, when measured in purchasing power parity values.

Limitations – The simulations are based on disparate values found in the literature to seed the spreadsheet calculations; various assumptions are made that would need to be confirmed through country- and sector-specific studies.

Practical implications – Knowledge of the potential size of forgone economic benefits due to violence can assist to set out global violence reduction goals in order to achieve measurable economic results.

Originality/value of chapter – To our knowledge this is the first attempt to calculate the size of the worldwide economic benefits forgone due to violence.

Details

Economics of War and Peace: Economic, Legal, and Political Perspectives
Type: Book
ISBN: 978-0-85724-004-0

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Book part
Publication date: 17 July 2014

James Mandigo, John Corlett, Pedro Ticas and Ruben Vasquez

El Salvador’s youth have faced a climate of violence for decades. Schools have been identified as the most cost-effective ways to help students develop the life skills they need…

Abstract

Purpose

El Salvador’s youth have faced a climate of violence for decades. Schools have been identified as the most cost-effective ways to help students develop the life skills they need to prevent violence. This study examined the potential role of a physical education (PE) program taught by some of the first Salvadoran teachers to be trained to foster life skills through PE within schools.

Design/methodology/approach

Fourteen schools that had hired a PE teacher trained in life skills-based PE volunteered to participate in the study. Semi-structured interviews with the school director, PE teacher, and a focus group of students at each school were conducted.

Findings

Interviews were content analyzed and potential themes were initially placed into one of three life skills categories using a deductive analysis based upon the World Health Organization’s (WHO) (2002) three categories of life skills: (i) Coping and Self-Management; (ii) Communication and Interpersonal; (iii) Decision Making/Problem Solving. Then, using an inductive analysis, various themes within each life skills category were identified. The findings revealed that participants in the study identified the role that PE provides in developing life skills in each of the three categories and many identified the importance of these life skills to prevent violence both in and out of schools.

Social implications

Findings from this study highlight the important role that schools play in the development of life skills and the prevention of youth violence. PE in particular offers a promising approach due to its applied nature and opportunity for students to learn through doing and the application of life skills in a safe manner. The findings also support the importance of trained PE teachers to deliver such programs.

Originality/value

Central America has and continues to be a region with high levels of youth violence. Given that PE is a mandatory school subject in Salvadoran schools (and in other Central American countries), shifting the focus toward a life skills-based approach to PE offers educators an opportunity to address the country’s number one public health concern which is youth violence. To our knowledge, this is the first study of its kind in El Salvador to explore the role of PE as it relates to youth violence and can help in future curricular revisions in schools and the development of degree programs at local universities.

Details

Sport, Social Development and Peace
Type: Book
ISBN: 978-1-78350-885-3

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Article
Publication date: 21 November 2016

Lyndel Judith Bates, Bridie Scott-Parker, Siobhan Allen and Barry Watson

Road policing is a key method used to improve driver compliance with road laws. However, the authors have a very limited understanding of the perceptions of young drivers…

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Abstract

Purpose

Road policing is a key method used to improve driver compliance with road laws. However, the authors have a very limited understanding of the perceptions of young drivers regarding police enforcement of road laws. The paper aims to address this gap.

Design/methodology/approach

Within this study 238 young drivers from Queensland, Australia, aged 17-24 years (M=18, SD=1.54), with a provisional (intermediate) driver’s licence completed an online survey regarding their perceptions of police enforcement and their driver thrill-seeking tendencies. This study considered whether these factors influenced self-reported transient (e.g. traveling speed) and fixed (e.g. blood alcohol concentration) road violations by the young drivers.

Findings

The results indicate that being detected by police for a traffic offence, and the frequency with which they display P-plates on their vehicle to indicate their licence status, are associated with both self-reported transient and fixed rule violations. Licence type, police avoidance behaviors and driver thrill seeking affected transient rule violations only, while perceptions of police enforcement affected fixed rule violations only.

Practical implications

This study suggests that police enforcement of young driver violations of traffic laws may not be as effective as expected and that the authors need to improve the way in which police enforce road laws for young novice drivers.

Originality/value

This paper identifies that perceptions of police enforcement by young drivers does not influence all types of road offences.

Details

Policing: An International Journal of Police Strategies & Management, vol. 39 no. 4
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 3 February 2021

Jacob Hörisch

This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the…

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Abstract

Purpose

This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the author highlights how sustainability accounting, management and policy (SAMP) research can help to build a more sustainable post-COVID-19 era.

Design/methodology/approach

The motivation behind this research note is to allow SAMP-research to learn from the COVID-19 pandemic. To do so, in the first step, the author conducts an initial factual analysis to identify patterns of how the COVID-19 pandemic has impacted the SDGs and has emphasized the interconnectedness of the SDGs. On this basis, the author develops a research agenda for SAMP-research.

Findings

The author argues that the COVID-19 crisis not only relates to the SDGs but is part of the research field of sustainable development itself. The pandemic has been found to severely threaten the achievement of the SDGs, while opportunities concerning selected SDGs can also be found. In this regard, the author identifies patterns, concerning which types of SDGs opportunities or respectively, threats exist.

Practical implications

The patterns identified for the impact of the COVID-19 pandemic highlight for which SDGs additional efforts will be needed for the achievement of the respective SDGs.

Social implications

The analysis emphasizes that numerous SDGs can help to alleviate the impacts of the COVID-19 pandemic and of potential future pandemics.

Originality/value

This research note is the first to analyze the threats and also the opportunities the COVID-19 pandemic presents for the achievement of the SDGs. It is also the first to not only examine direct effects but acknowledge the interconnected nature of the SDGs in relation to the COVID-19 pandemic.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 5
Type: Research Article
ISSN: 2040-8021

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